REG-110136-07 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… IRCProposed Rules (FR)Proposed Apr 28, 2008
… (section 412(c)(8) for plan years beginning before January 1, 2008) of the Code or section 4281 of ERISA. Section 204(g) of ERISA contains parallel rules to section 411(d)(6) of the Code.
Notice Requirements for Significant Reduction in the Rate of Future Benefit Accruals
Section 4980F imposes an excise tax when a pla…
Treas. Reg. § 54.4980F-1(b) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. IRCRegulationsDec 30, 2016★ strong match
…ire that certain parties be notified of a plan amendment. See, for example, sections 102 and 104 of ERISA, and the regulations thereunder, for requirements relating to summary plan descriptions and summaries of material modifications. Q-2. What are the differences between section 4980F and section 204(h)? A-2. The noti…
REG-128309-03 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir… IRCProposed Rules (FR)Proposed Apr 19, 2004
… effective date of the amendment for purposes of section 4980F(e) of the Code and section 204(h) of ERISA is not the same as the effective date of the reduction.
Retirement-Type Subsidies and Contingent-Event Benefits
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, 2006★ strong match
…nd general plan or specific account inquiries. In 2003, final regulations (T.D. 9052) under section 4980F were published in the Federal Register (68 FR 17277). Under Q&A-13 of §54.4980F-1, for a plan to provide a section 204(h) notice electronically, the section 204(h) notice must actually be received by the applicable…
PLR 201532035 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsAug 7, 2015★ strong match
…istrator shall provide the notice described in paragraph (2) to each applicable
individual.
Section 4980F(e)(2) of the Code provides that the notice required by Code section
4980F(e)(1) must be written in a manner
calculated to be understood by the
average
plan participant and shall provide sufficient information (as d…
REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… IRCProposed Rules (FR)Proposed Aug 15, 2005★ strong match
…efined in section 3405(e)(2)). Under section 4980F (and the parallel provision in section 204(h) of ERISA) and §54.4980F-1, A-13, a plan must provide written notice (section 204(h) notice) of an amendment to an applicable pension plan that either provides for a significant reduction in the rate of future benefit accrua…
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 …
IRCCourt RulingsSep 25, 2000related by meaning
…s such but to disqualified persons and applies whether
or not a fiduciary breached his duties under ERISA section
404(a). See Westoak Realty and Inv. Co., Inc. v. Commissioner
,
999 F.2d 308, 311 (8th Cir. 1993), affg. T.C. Memo. 1992-171;
Leib v. Commissioner
, 88 T.C. 1474, 1481 (1987). We do not find,
therefore, tha…
T.D. 9219 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. IRCTreasury DecisionsSep 19, 2005
…ing section 411(d)(6). However, section 4980F(e) of the Internal Revenue Code and section 204(h) of ERISA require notice of an amendment to an applicable pension plan that either provides for a significant reduction in the rate of future benefit accrual or that eliminates or significantly reduces an early retirement be…
IRCCourt RulingsSep 30, 1991related by meaning
…hority or control respecting management or disposition of its assets.
While some of the sections of ERISA were carried over to the Internal Revenue Code, all sections were not. I.R.C. section numbers will be used where appropriate.
Sec. 406 of ERISA, like sec. 4975(c) of the Internal Revenue Code, defines certain prohi…
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,…
IRCFinal Rules (FR)Feb 24, 2023related by meaning
…transmittal to SSA. Thus, Form 8955-SSA is not part of this final rulemaking.
Back to Citation
32. ERISA section 402 requires that such instrument shall provide for one or more named fiduciaries who jointly or severally have authority to control and manage the operation and administration of the plan. Section 402 of E…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
. See proposed § 301.7701-2(c)(2)(v)(A)(
5). These rules would also apply to a qualified subchapter S subsidiary. See proposed § 1.1361-4(a)(8)(i)(E). Any assessable payment under section 4980H is payable upon notice and demand and is assessed and collected in the same manner as an assessable penalty under subchapter B…
IRCCode / StatuteJan 6, 2025related by meaning
(f)(8)(E)(ii) (ii) Special rule for individual retirement and similar plans In the case of a plan described in subparagraphs (B) through (F) (and so much of subparagraph (G) as relates to such subparagraphs) of subsection (e)(1), in lieu of the requirements of clause (i), audits of the arrangement shall be conducted at…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
…no “separate accounting” are not intended to address the recordkeeping obligations under Title I of ERISA, including sections 107 and 209 of ERISA, of an employer, plan administrator, or other plan fiduciary.
10 In determining whether a person meets the requirements to be a pooled plan provider with respect to any sect…
Deleg. Order 7-7 — Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code IRCDelegation Orders
Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code
Authority: To waive all or part of the 100% excise tax imposed under section 4971(b) of the Internal Revenue Code in accordance with section 3002(b) of the Employee Retirement Security Act of 1974.
Delegated to: Director, E…
IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
Citation
98.
See
ERISA Advisory Council,
Mandated Disclosure for Retirement Plans—Enhancing Effectiveness for Participants and Sponsors
(Nov. 2017), https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/about-us/erisa-advisory-council/2017-mandated-disclosure-for-retirement-plans.pdf; see also
ERISA Advisory…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
f either type of contribution is made may need to increase the employee’s withholding or make estimated tax payments to avoid an underpayment penalty. Matching contributions and nonelective contributions that are made to an IRA under a SIMPLE IRA plan or SEP arrangement are excluded from wages under section 3121(a)(5)(…
Notice 2014-53 — This notice provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Internal Revenue Code (Code) and th… IRCNoticesOct 20, 2014related by meaning
…v.
[22] Under section 101 of Reorganization Plan No. 4 of 1978 (43 FR 47713) and section 3002(c) of ERISA, the Secretary of the Treasury has interpretive jurisdiction over the subject matter addressed in this notice for purposes of ERISA, as well as the Code. Thus, the provisions of this notice pertaining to §§ 430 and…
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…