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1. 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 …
2. 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,…
3. 86 FR 36872 — Requirements Related to Surprise Billing; Part I
   IRCFinal Rules (FR)Jul 13, 2021
   …r such follow-up was conducted at a different setting. HHS therefore estimates that approximately 1,777,129 individuals could potentially face balance billing and will be subject to the notice requirements of these interim final rules. With respect to non-emergency services furnished by a nonparticipating provider at a…
4. 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…
5. 105 T.C. No. 29 — John U. & Sylvia Fazi v. Commissioner
   IRCCourt RulingsDec 19, 1995
   …14. In so holding, we overruled our decision in Baetens v. Commissioner , 82 T.C. 152 (1984), revd. 777 F.2d 1160 (6th Cir. 1985), which would have allowed
6. 115 T.C. No. 19 — Flahertys Arden Bowl, Inc. v. Commissioner
   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…
7. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
   IRCCourt RulingsJul 24, 1991related by meaning
   …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…
8. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
   IRCCourt RulingsDec 11, 2003
   …to emphasize that our well-established precedent enunciated in Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986), resolves this issue. The Internal Revenue Code does not define the term “return”. See sec. 6011; Swanson v. Commissioner , 121 T.C. 111, 122-123 (2003). Based on…
9. 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).
10. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998★ strong match
    …ve occurred or in those circumstances where the Department of Labor has not undertaken a response." ERISA was enacted in 1974, setting up an administrative system for employee benefit plans. ERISA section 2(b), 88 Stat. 829, 833, provides that the policy of this Act [is] to protect interstate commerce and the interests…
11. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007
    …ent Company, Inc. 810 Seventh Avenue New York, NY 10019 10/18/1989 199. Robert W. Baird & Co., Inc. 777 East Wisconsin Avenue Milwaukee, WI 53202 6/10/2004 200. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue Milwaukee, WI 53202 7/31/1986
12. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …turn, developed from Supreme Court precedent, are set forth in Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986) as follows: First, there must be sufficient data to calculate tax liability; second, the document must purport to be a return; third, there must be an honest and reasonable …
13. T.C. Memo. 2000-78 — Philip Lewis Hart v. Commissioner
    IRCCourt RulingsMar 7, 2000
    …other typical tax protester arguments. The.1995 retu,rn contained a similar attachment. In 1994, $4,777 in Federal income tax was withheld from petitioner's wages. There is no evidence that tax was withheld in 1995. Yet, on both returns, petitioner claimed refunds of $4,777. Petitioner did not file a 1996 tax return. R…
14. 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…
15. 71 T.C. 874 — Shelby U.S. Distributors, Inc. v. Commissioner
    IRCCourt RulingsFeb 20, 1979related by meaning
    …mpliance with these standards. [Public Policy and Private Pension Programs, supra at 74.] Yet, when ERISA was enacted in 1974, it included more specific regulation of investments of trust funds. Section 404(a)(1)(B) of such act establishes a “prudent-man” standard governing investment of employees’ funds; section 404(a…
16. T.C. Memo. 1998-443 — Michael Morrissey v. Commissioner
    IRCCourt RulingsDec 16, 1998
    …e; to wit, that the transaction was a prohibited transaction. Zabolotny v. Commissioner , 7 F.3d at 777. As to the second issue, the Court of Appeals held that a correction may occur absent an affirmative act of rescission. Id. at 777-778. The court found that the transaction in Zabolotny corrected itself at the end of…
17. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    …ISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 26476-12, 756-13, Filed June 29, 2015. 759-13, 777-13, 779-13. Neal J. Block, Robert S. Walton, John T. Bender, and Rebecca Lock, for petitioners. John Q. Walsh, Jr., Sarah S. Sandusky, and Peter N. Scharff, for respondent. ¹Cases of the following petitioners are con…
18. 92 T.C. 1173; 92 T.C. No. 77 — Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner
    IRCCourt RulingsMay 31, 1989
    …Buckley, Inc. v. Commissioner, 158 F.2d 158, 161 (2d Cir. 1946). In Beard v. Commissioner, supra at 777, we noted that the Supreme Court has set forth four requirements that a document must meet in order to constitute a return for statute of limitations purposes. We also held that the same four requirements must be met…
19. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998related by meaning
    …ir. 1992) (quoting 29 U.S.C. sec. 1001 (1988)). We conclude that the prudent investor principles of ERISA section 404 apply to an exclusive benefit determination under section 401(a)(2), regardless of whether title I of ERISA applies to the plan. We find support for our conclusion in the following excerpt from the conf…
20. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
    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…