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1. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
   IRCTreasury DecisionsApr 30, 2007★ strong match
   §§1.415(b)-1, 1.415(c)-1, 1.415(c)-2, 1.415(d)-1, 1.415(f)-1, 1.415(g)-1, and 1.415(j)-1 apply to limitation years beginning on or after July 1, 2007. (2) Governmental plans. In the case of a governmental plan as defined in section 414(d), this section and §§1.415(b)-1, 1.415(c)-1, 1.415(c)-2, 1.415(d)-1, 1.415(f)-1, 1…
2. REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie…
   IRCProposed Rules (FR)Proposed Jul 5, 2005★ strong match
   .415(b)-2, 1.415(c)-1, 1.415(c)-2, 1.415(d)-1, 1.415(f)-1, 1.415(g)-1, and 1.415(j)-1 apply to limitation years beginning on or after January 1, 2007. (2) Option to apply regulations earlier. A plan that was adopted and in effect before January 1, 2007, is permitted to apply the provisions of §§1.415(a)-1, 1.415(b)-1, …
3. 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…
4. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
   IRCFinal Rules (FR)Nov 18, 2015
   …o increase in the fixed-dollar employee contributions towards the cost of coverage. (vi) Changes in annual limits —(A) Addition of an annual limit. A group health plan, or group health insurance coverage, that, on March 23, 2010, did not impose an overall annual or lifetime limit on the dollar value of all benefits cea…
5. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
   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 …
6. Treas. Reg. § 1.415(a)-1(g) — General rules with respect to limitations on benefits and contributions under qualified plans.
   IRCRegulationsMay 4, 2026
   (g) (g) Effective date (g)(1) (1) General rule. Except as otherwise provided, this section and §§ 1.415(b)-1, 1.415(c)-1, 1.415(c)-2, 1.415(d)-1, 1.415(f)-1, 1.415(g)-1, and 1.415(j)-1 apply to limitation years beginning on or after July 1, 2007. (g)(2) (2) Governmental plans. In the case of a governmental plan as defi…
7. REG-133300-07 — Part IV. Items of General Interest
   IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
   … Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA), and (4) participants are provided a notice that satisfies the requirements of section 414(w)(4).
8. 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,…
9. Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th…
   IRCNoticesModified Jan 8, 2007related by meaning
   1, 2001-2 C.B. 427. (2004 C. L.). Section 415(b)(2)(E)(ii) of the Code was amended by § 101(b)(4) of PFEA to fix the percentage at 5.5%. (2005 C. L.). Notice 2004-78, 2004-2 C.B. 879, provides the actuarial assumptions that must be used for distributions with annuity starting dates occurring during the plans years begi…
10. Treas. Reg. § 1.415(d)-1(a)(7) — Cost-of-living adjustments.
    IRCRegulationsSep 9, 2016
    …) For the limitation year beginning January 1, 2008, the dollar limit applicable to X under section 415(b)(1)(A) is $185,000, and the compensation limit applicable to X under section 415(b)(1)(B) is $206,680 ($200,000 multiplied by the annual adjustment factor of 1.0334). Accordingly, the adjustment to X's benefit sati…
11. Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul…
    IRCNoticesDec 27, 2005related by meaning
    w). Rev. Rul. 2001-51, 2001-2 C.B. 427. Section 415(b)(2)(E)(ii) of the Code was amended by § 101(b)(4) of PFEA to fix the percentage at 5.50%. (New). Notice 2004-78, 2004-2 C.B. 879, provides the actuarial assumptions that must be used for distributions with annuity starting dates occurring during the plans years begi…
12. REG-113891-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Oct 15, 2007related by meaning
    …ions. * * * * * [1] Section 302 of the Employee Retirement Income Security Act of 1974, as amended (ERISA), sets forth funding rules that are parallel to those in section 412 of the Code, section 303 of ERISA sets forth additional funding rules for defined benefit plans (other than multiemployer plans) that are paralle…
13. PLR 201532036 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsAug 7, 2015
    r contributions which exceed the limitations of section 415. Section 415(a)(1 )(A) provides that a defined benefit plan is not a qualified plan if the plan provides for the payment of benefits with respect to a participant which exceed the limitation of section 415(b). Section 415(b)(1) prescribes limitations that are …
14. Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to …
    IRCNoticesDec 17, 2007related by meaning
    …it is reduced or increased. (2005 C. L.). Rev. Rul. 2001-51, 2001-2 C.B. 427. (2004 C. L.). Section 415(b)(2)(E)(ii) of the Code was amended by § 101(b)(4) of PFEA to fix the percentage at 5.5%. (2005 C. L.). Notice 2004-78, 2004-2 C.B. 879, provides the actuarial assumptions that must be used for distributions with an…
15. T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover …
    IRCTreasury DecisionsMar 23, 2009related by meaning
    … Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA). Section 414(w)(4) requires that, within a reasonable period before each plan year, each employee to whom the arrangement applies for such year receive written notice of the employee’s rights and obligations under…
16. T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b…
    IRCTreasury DecisionsDec 7, 2015
    us based on imposition of annual dollar limits to allow issuers of grandfathered individual health insurance coverage to analyze grandfathered status. These final regulations, like the interim final regulations, address three different limit-related situations that would cause a plan or health insurance coverage to rel…
17. 95 T.C. 415; 95 T.C. No. 30 — Albertson's, Inc. v. Commissioner
    IRCCourt RulingsOct 9, 1990related by meaning
    … persons participating in the plan. While the DCA’s come within the definition of a “pension plan,” ERISA provides a specific exemption from the coverage and funding requirements of ERISA for “a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a se…
18. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    …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…
19. Treas. Reg. § 1.415(c)-1(c) — Limitations for defined contribution plans.
    IRCRegulationsSep 9, 2016
    …oration. The limitation year for the plan is the calendar year. P's compensation (as defined in § 1.415(c)-2) for the current limitation year is $30,000. (ii) Because the compensation limitation described in section 415(c)(1)(B) applicable to P for the current limitation year is lower than the dollar limitation describ…
20. 106 T.C. No. 23 — Brody Enterprises, Inc. v. Commissioner
    IRCCourt RulingsJun 10, 1996related by meaning
    …Internal Revenue Code by section 2004(a)(2) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829, 979. The enactment of ERISA was a legislative attempt to assure equitable and fair administration of pension plans and to remedy problems 8 that had arisen, which prevented many of t…