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, 2012related by meaning
…nternal Revenue Code (Code) has provisions that are parallel to the provisions in section 206(g) of ERISA and which are identified in this notice in parentheses following the parallel ERISA provision. Section 401(a)(29) of the Code provides that, in the case of a defined benefit plan (other than a multiemployer plan) t…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
)(5)(B) of ERISA are generally the same as under section 414(w)(4), but the Department of Labor (DOL) has interpretative jurisdiction for that notice. Section 902 of PPA ’06 also amended section 514 of ERISA to preempt any State law which would directly or indirectly prohibit or restrict the inclusion in any plan of an…
IRCCourt RulingsJun 4, 1984related by meaning
nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
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…
IRCCourt RulingsSep 25, 1996
…984
- 26 -
note was for $285,942, Machise had earlier "advanced"
$6,509 and issued a check for $150,338, for a total of
$442,789.) After 1986, the notes were issued by MPC.
8. The demand notes (and the check for $150,338) are
deemed distributed to the MIT 80 partners.
9. Endorsements reflect that the demand notes (and …
PLR 201540015 — Deduction for Certain Foreign Deferred Compensation Plans IRCPrivate Letter RulingsOct 2, 2015
…any E was a
Country entity classified as a corporation for U.S. tax purposes. Pursuant to a section
338(g) election, the acquisition was treated as if Company E transferred all of its assets
to a new corporation unre lated to Company E in exchange for consideration that
included the assumption of the liabilities of Com…
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,…
IRCCourt RulingsNov 25, 2002
…ined a deficiency in petitioners’ Federal
income tax for the taxable year 1998 in the amount of $12,338 and
an accuracy-related penalty under section 6662(a) in the amount
of $2,468.
161 T.C. No. 6 — Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special
Administrator v. Commissioner IRCCourt RulingsNov 14, 2023
… which included a mental health
issue, and asked for a waiver of the 60-day rollover period. Id. at 338.
13
An employees’ trust is a “trust created or organized in the United States”
that is “part of a stock bonus, pension, or profit-sharing plan of an employer for the
exclusive benefit of his employees or their benefi…
IRCCourt RulingsJun 11, 1996
…titioner received a
distribution (the Transfer Refund) from the Retirement System in
the amount of $338,451.01. Petitioner received the Transfer
Refund in the form of two checks dated June 29, 1990, and
November 30, 1990.
Petitioner's Transfer Refund consisted of $37,064.27, in
previously taxed contributions made by pe…
81 FR 40569 — Application of Section 409A to Nonqualified Deferred Compensation Plans IRCProposed Rules (FR)Proposed Jun 22, 2016
…rule may be used with respect to a transaction that is treated as a deemed asset sale under section 338. The provision of the final regulations giving buyers and sellers in asset transactions the discretion to treat employees as separating from service is based on the recognition that, while employees formally terminat…
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…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024
…COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED
.01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
IRCCourt RulingsNov 5, 1999related by meaning
andards for fiduciary
behavior set forth in the Employee Retirement Income Security Act
of 1974 (ERISA), Pub. L. 93-406, sec. 404(a)(1), 88 Stat. 877, current version at 29 U.S.C. sec. 1104 (1994), may be used to
help determine whether the exclusive benefit rule has been
violated. See Ada Orthopedic, Inc. v. Commission…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006
…COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED
.01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
IRCCourt RulingsJun 16, 1987related by meaning
…years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2005
…COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
e is intended to satisfy the notice requirements of sections 404(c)(5)(B) and 514(e)(3) of ERISA and sections 401(k)(13)(E) and 414(w)(4) of the Code. On April 29, 2008, the Department of Labor issued Field Assistance Bulletin 2008-03. Q&A-10 of Field Assistance Bulletin 2008-03 explains that the notice required under …
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…le. Helvering v. Nat’l Grocery Co. , 304 U.S. at 295; Estate of
Hall v. Commissioner, 92 T.C. 312 , 338 (1989) . We also “may determine
IRCCourt RulingsMar 23, 1987related by meaning
… under the terms of the statute, the circumstances under which a reversion is permitted pursuant to ERISA section 403(c)(2) are not limited to the initial qualification of a plan or continuing qualification following amendment to a plan. The legislative history of the provision is barren of support for respondent’s pos…