Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to ERISA 1013 (not yet in the library — opens the official source)
64 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income …
    IRCNoticesJul 23, 2012★ strong match
    …han $1,000 a day for each violation by any person of the notice requirement under section 101(j) of ERISA. Section 101(c)(1)(A)(ii) of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458 (122 Stat. 5092) (WRERA), amended section 101(j) of ERISA to authorize the Secretary of the Treasury, in consu…
  2. Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl…
    IRCNoticesOct 21, 2024
    o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
  3. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991★ strong match
    …ctment of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 829, attachments of a participant’s interest in a tax-qualified plan were not prohibited by the Internal Revenue Code. Section 1021(a) of ERISA added Code section 401(a)(13), which requir…
  4. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984★ strong match
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
  5. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992★ strong match
    …t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
  6. PLR 201946003 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 15, 2019
    …acts is a variable contract under section 817(d), while two of the contracts are not variable PLR - 1013 25-19 2 contracts under section 817(d). The Contract is not part of any qualified retirement plan within the meaning of sec tion 4974(c). The Contract is comprised of an accumulation phase and a payout phase. During…
  7. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022related by meaning
    … U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
  8. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
    1) is the notice described in section 111(c) of ERISA (as added by section 320(a) of the SECURE 2.0 Act). 2. Combining EACA Notices With Other Notices Section 127 of the SECURE 2.0 Act provides for the creation of pension-linked emergency savings accounts (PLESAs) effective for plan years beginning after December 31, 2…
  9. 115 T.C. No. 19 — Flahertys Arden Bowl, Inc. v. Commissioner
    IRCCourt RulingsSep 25, 2000★ strong match
    …r statute concerning a related subject is significant to show that a different intention existed”). ERISA section 404 pertains to fiduciary duties. Under ERISA section 404(a) a fiduciary shall discharge his duties with the care of a prudent man and diversify the investments. It is against this background that we must r…
  10. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
  11. 89 T.C. 689; 89 T.C. No. 48 — William Bryen Co. v. Commissioner
    IRCCourt RulingsSep 29, 1987
    …g standards were enacted under sec. 1013(a) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829, 914 (this section of ERISA added sec. 412 to the Code). Sec. 1013(a), ERISA, was applicable to plan years beginning after Dec. 31, 1975, for plans in existence on Jan. 1, 1974. Sec. …
  12. PLR 202315010 — Deferred Compensation
    IRCPrivate Letter RulingsApr 14, 2023
    …thereby, accelerate the timing of the deduction of such deferred compensation. S. Rep. No. 99-313 , 1013 (1986). Accordingly, even if the unpaid loss adjustment expenses would ordinarily be taken into account as part of its losses incurred under § 832(b)(5), the deduction timing rules in § 404(a)(5) take precedence. Th…
  13. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    … section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
  14. T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
    IRCTreasury DecisionsNov 27, 2006related by meaning
    … of the Treasury has authority to issue regulations under parts 2 and 3 of subtitle B of title I of ERISA with certain exceptions. Under section 104 of the Reorganization Plan No. 4, the Secretary of Labor retains enforcement authority with respects to parts 2 and 3 of subtitle B of title 1 of ERISA, but, in exercising…
  15. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994★ strong match
    …he Internal Revenue Code by section 1013(a) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 914. ERISA section 1033(a), 88 Stat. 947, also added section 6059 to the Code. Section 6059 requires employers and plan administrators to engage an enrolled actuary to prepare and certify…
  16. 89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
    …mmendations to the Labor Department, including on the topic of reporting and disclosure. See, e.g., ERISA Advisory Council Report, Mandated Disclosure for Retirement Plans—Enhancing Effectiveness for Participants and Sponsors (Nov. 2017); ERISA Advisory Council Report, Successful Plan Communications for Various Populat…
  17. 88 FR 11984 — Annual Information Return/Reports
    IRCFinal Rules (FR)Feb 24, 2023★ strong match
    …orting and Disclosure” that adopts a new regulatory section at 29 CFR 2520.104-51 to set forth, for ERISA Title I purposes, the DCG eligibility and plan participation conditions. Back to Citation 23.  Section 403(a) of ERISA states that, except as provided in ERISA section 403(b), all assets of an employee benefit plan…
  18. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
    IRCCourt RulingsSep 30, 1991★ strong match
    … plain language of the statute does not support petitioners’ interpretation of section 407(d)(2) of ERISA. Section 407(d)(2) of ERISA provides that employer real property is property leased to an employer of employees covered by the plan. ERISA sec. 407(d)(2). Here, only the surface rights were leaséd to Farms, Inc., a…
  19. T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner
    IRCCourt RulingsJan 19, 2016related by meaning
    …described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat. - 14 - [*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade v. Commissioner, 106 T.C. 355, 361 (1996), as follows: ERISA was enacted to establish "a compreh…
  20. 99 T.C. 9; 99 T.C. No. 2 — Vinson & Elkins v. Commissioner
    IRCCourt RulingsJul 14, 1992
    … who is enrolled by the Joint Board for the Enrollment of Actuaries (joint board) established under ERISA. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, and 1003, to apply for plan years beginning after December 31, 197…