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83 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2009-187 — Eugene & Glenda Dollander v. Commissioner
    IRCCourt RulingsAug 19, 2009related by meaning
    statutory provisions by numerous cases . On the record before us, we are satisfied that petitioners acted in good faith and with reasonable cause with respect to that portion of the underpayment relating to the 10percent additional tax under section 72(t) . Such was not the case with respect to the understatement relat…
  2. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    ERISACourt RulingsDec 21, 1993
    …epartment of Labor a civil penalty of Twenty-One Thousand, Six Hundred and Twenty-Five Dollars ($21,625.00) for violations of the Employee Retirement Income Security Act of 1974. It is further ORDERED that the Respondent, Northwestern Institute of Psychiatry, be given full credit for One Thousand Dollars ( ,000.00) pai…
  3. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003related by meaning
    f section 6501, 1 section 6651(a)(1), 2 - 37 - 2 (...continued) (2003) ; Janpol v. Commissioner , 102 T.C. 499, 503, 505 (1994); Beard v. Commissioner , 82 T.C. 766, 780 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986) ; Unroe v. Commissioner , T.C. Memo. 1985-149; Counts v. Commissioner , T.C. Memo. 1984-561, aff…
  4. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    under section 4975 of the Code] is hereby transferred to the Secretary of Labor”). Back to Citation 9.  29 CFR 2550.408b-2(e); 26 CFR 54.4975-6(a)(5). Back to Citation 10.   See PTE 86-128, Exemption for Securities Transactions Involving Employee Benefit Plans and Broker-Dealers, 51 FR 41686 (November 18, 1986), as ame…
  5. Treas. Reg. § 1.430(j)-1(f) — Payment of minimum required contributions.
    IRCRegulationsSep 9, 2016
    … minimum required contribution for the short plan year ending July 31, 2017 (90% of $72,917, or $65,625) or (b) 7/12 of 100% of the 2016 minimum required contribution ($100,000 × 7/12, or $58,333).
  6. T.C. Memo. 2002-17 — Angela C. Morris v. Commissioner
    IRCCourt RulingsJan 16, 2002related by meaning
    cts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability. . Petitioner's request for relief r…
  7. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984
    …95,882 30,000 9,286.31 Interest accrued, to 12/31/79 Balance due of interest $11,955.94 $2,269.61 9,625.00 9,625.00 5,129.89 5.129.89 26,710.83 17,024.50 The $17,424.52 outstanding interest as of December 12, 1979, was paid in full in November 1980. Except for the partial $30,000 repayment of principal in 1979, no othe…
  8. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR FOR GOLDEN DAY SCHOOLS, INC. RETIREMENT PLAN AND GOLDEN DAY SCHOOLS, INC.
    ERISACourt RulingsMay 28, 2014
    …fice of Administrative Law Judges 90 Seventh Street, Suite 4-800 San Francisco, CA 94103-1516 (415) 625-2200 (415) 625-2201 (FAX) Issue Date: 28 May 2014 CASE NO.: 2013 - RIS - 00002 EBSA NO.: 12-165 4 D In the Matter of : U.S. DEPARTMENT OF LABOR, EMPLOYEE BENEFITS SECURITY ADMINISTRATION, Complainant, vs. PLAN ADMINI…
  9. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025
    …an Francisco Regional Office, 90 7th Street, Suite 11-300, San Francisco, CA 94103, telephone (415) 625-2481, fax (415) 625-2450; jurisdiction: Alaska, 48 northern counties of California, Idaho, Nevada, Oregon, Utah, Washington. Appendix D—Lost Earnings Example (Manual Calculation) Delinquent Participant Contributions
  10. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022
    …an Francisco Regional Office, 90 7th Street, Suite 11-300, San Francisco, CA 94103, telephone (415) 625-2481, fax (415) 625-2450; jurisdiction: Alaska, 48 northern counties of California, Idaho, Nevada, Oregon, Utah, Washington. Appendix D —Lost Earnings Example (Manual Calculation) Delinquent Participant Contributions
  11. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980related by meaning
    y for purposes of applying such section. * * * Sec. 83(a) and (c)(1) states: SEC. 83. PROPERTY TRANSFERRED IN CONNECTION WITH PERFORMANCE OF SERVICES. (a) General Rule. — If, in connection with the performance of services, property is transferred to any person other than the person for whom such services are performed,…
  12. 79 FR 78578 — Summary of Benefits and Coverage and Uniform Glossary
    IRCProposed Rules (FR)Proposed Dec 30, 2014
    …its 368 32.3 62 11,886 740,879 Legal 368 4.0 130 1,486 193,065 Sub-Total 29,716 2,306,660 Total 153,625 11,924,910   TABLE 4—Update SBC Including Coverage Examples, Subsequent Years Type of Labor Number of firms Hours per firm Cost per hour Total hour burden Total cost burden Issuers Large IT 75 48.1 84 3,609 303,151 B…
  13. 62 T.C. 524; 62 T.C. No. 59 — Estate of Harrison v. Commissioner
    IRCCourt RulingsJul 25, 1974related by meaning
    ew principal place of work. Prior to Jan. 1, 1970, self-employed persons were not entitled to the benefits of sec. 217. SEC. 6653. FAILURE TO PAY TAX. (a) Negligence ok Intentional Disregard of Roles and Regulations With Respect to Income or Gift Taxes. — If any part of any underpayment (as defined in subsection (c) (1…
  14. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    , including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration. PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
  15. Notice 2022-55 — 2023 Limitations Adjusted as Provided in Section 415(d), etc.
    IRCNoticesNov 7, 2022
    …ngs contributions credit for taxpayers filing as head of household is increased from $30,750 to $32,625; the limitation under section 25B(b)(1)(B) is increased from $33,000 to $35,625; and the limitation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $51,000 to $54,750. The adjusted gross income limitat…
  16. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018
    …l applicability 622 .02 Correction principles 622 .03 Correction of an Employer Eligibility Failure 625 .04 Correction of a failure to obtain spousal consent 625 .05 Determination letter application not permitted 626 .06 Special rules relating to Excess Amounts 626 .07 Rules relating to reporting plan loan failures 628…
  17. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    lly separated or lived apart), the requirements of section 6015(c) are not satisfied and we must look to subsections (b) and/or (f) in turn. Except as otherwise provided, the requesting spouse bears the burden of proving that he or - 14 - [*14] she is entitled to section 6015 relief. Rule 142(a); Alt v. Commissioner, 1…
  18. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …, 1994, approximately 800 employers had participated in the Prime Plan. On that date, approximately 625 of these employers continued to participate in the Prime Plan. C. David Weiss Mr. Weiss is an attorney who was employed during the relevant years by the law firms of Streich Lang and Snell & Wilmer. In early 1988, Pr…
  19. T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner
    IRCCourt RulingsAug 17, 2026
    …er adjust ments for market conditions, the lowest - priced lot among these sales sold for $2, 768 , 625 . We would expect the northern portion lots to sell for less. 60 [* 60] The sale of Hidden Hills 4 is likewise superior . It shares the highend amenities of the other Hidden Hills and Estates sales, but unlike the tw…
  20. 36 T.C. 491 — Hiawatha Home Builders, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1961related by meaning
    ter refer only to section 1551, the provisions of which are as follows : SEC. 1551. ¡DISALLOWANCE OF SURTAX EXEMPTION AND ACCUMULATED EARNINGS CREDIT. If any corporation transfers, on or after January 1, 1951, all or part of its property (other than money) to another corporation which was created for the purpose of acq…