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58 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 73 T.C. 700 — Grant-Jacoby, Inc. v. Commissioner
    IRCCourt RulingsJan 16, 1980
    …edule provided for payments by Grant in the following amounts: Year Amount 1974 . $17,796 1975 . 19,150 1976 . 18,900 1977 . 17,325 1978 . 17,325 1979 . 16,800 1980 . 16,800 1981 . 16,800 Year Amount 1982 $12,600 1983 9,450 1984 3,150 1985 3,150 1986 3,150 1987 3,150 1988 3,150 Grant contributed $11,704 to the plan in …
  2. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …ses and procedures applicable to self-funded non-Federal governmental plans are set forth at 45 CFR 150.301 through 150.347. Rather than specifying a specific set penalty amount for any and all violations, the regulations at 45 CFR 150.317, 150.319, 150.321, and 150.323 specify the factors HHS uses in determining the a…
  4. 71 T.C. 824; 1 Employee Benefits Cas. (BNA) 2016 — Tamko Asphalt Products, Inc. v. Commissioner
    IRCCourt RulingsFeb 15, 1979related by meaning
    17 12,736.05 34 127 161 Calvin W. Wisinger ... 17 15,496.49 34 154 188 Jerry D. Hill . 18 15,306.55 36 153 189 John T. Novicki . 18 6,645.87 36 66 102 The record also indicates that the turnover rate for petitioner’s rank-and-file employees was 13.43, 19.74, 19.32, 7.06, and 21.16 percent in the respective years of 197…
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 31 T.C. 1182 — Finnie Co. v. United States
    IRCCourt RulingsMar 24, 1959related by meaning
    ch should accompany its handling. The Memphis Fire Department expressed its concern with respect to storage of this chemical on petitioner’s premises. Upon becoming aware of the risk attendant upon the use of XXCC3, petitioner’s partners decided that if there were any way in which they could withdraw from the operation…
  9. 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
    on 414(w) for the entire plan year (or the portion of the plan year that the eligible NHCEs and eligible HCEs are eligible employees under the plan)). Qualified nonelective contributions and qualified matching contributions taken into account under §1.401(k)-2(a)(6) of this Chapter or qualified nonelective contribution…
  10. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971related by meaning
    g $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed in subsection (a). Harold and Caroline reported $10,224.57 as long-term capital gain in. 1964 and $30,673.70 as long-term capital gain in each subsequent year. Assuming that the annual pay…
  11. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996related by meaning
    returns (Forms 1040) on which they claimed their pro rata shares of the resulting deductions. Frank and Lucille Pettisani claimed Schedule E interest deductions of $20,000, $18,921, $17,733, $16,427, and $21,697 on - 42 - Frank Pettisani's note obligations incurred to finance his participation in MIT 82 for the years …
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ld a second trial at which petitioner would introduce new evidence in support of that position. With respect to petitioner's tax duplication argument, petitioner asserts: As a result of the Court's Opinion in this case and without a Rule 155 proceeding, respondent will be in a windfall position-it will have collected t…
  14. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    672 81 727 82 787 83 854 84 925 85 1003 86 1,086 87 1,175 88 1,274 89 1,380 90 1,495 91 1,619 92 1,753 93 1,899 94 2,058 95 2,229 96 2,414 97 2,615 98 2,834 99 3,070 100 3,326 101 3,602 102 3,902 103 4,227 104 4,579 105 4,961 106 5,374 107 5,822 108 6,307 109 6,832 110 7,401 111 8,016 112 8,686 113 9,409 114 10,193 115…
  15. T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec…
    IRCTreasury DecisionsAug 12, 2024related by meaning
    EMPLOYEE PLANS, EXCISE TAX, INCOME TAX REG-103529-23, page 512. These proposed regulations would address various provisions that are reserved in the final regulations under Code sections 401(a)(9) and 402(c) in Treasury Decision 10001 (TD 10001), which is being published simultaneously with these proposed regulations. …
  16. 106 T.C. No. 3 — James H. & Josephine A. Swanson v. Commissioner
    IRCCourt RulingsFeb 14, 1996related by meaning
    er 8,250-8,250 IRA-1st Fla. 2,500 2,500 - IRA-1st Fla. 5,000 5,000 - 401-K Plan 45,000 45,000 - Condo 185,000-185,000 Industrial Bldg. 107,500-107,500 Industrial Bldg. 260,000-260,000 Industrial Vacant 65,000 65,000 - Stock - HSSTC 59,200 59,200 - Prestige 23,500-23,500 Breck 25,000 25,000 - West Coast 25,000 25,000 - …
  17. T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations …
    IRCTreasury DecisionsAug 6, 2007related by meaning
    …de, tables set forth the rates for August 2007. T.D. 9329 T.D. 9329 Final regulations under section 1502 of the Code simplify, clarify, or eliminate taxpayer reporting burdens. They also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with the…
  18. Treas. Reg. § 1.401(a)(9)-9(d) — Life expectancy and distribution period tables.
    IRCRegulationsSep 17, 2024related by meaning
    57.5 57.5 57.5 57.4 57.4 29 56.7 56.6 56.6 56.6 56.5 56.5 56.5 56.5 56.5 30 55.7 55.7 55.7 55.6 55.6 55.6 55.6 55.5 55.5 31 54.8 54.8 54.7 54.7 54.7 54.6 54.6 54.6 54.6 32 53.9 53.8 53.8 53.7 53.7 53.7 53.7 53.6 53.6 33 52.9 52.9 52.8 52.8 52.8 52.7 52.7 52.7 52.7 34 52.0 52.0 51.9 51.9 51.8 51.8 51.8 51.7 51.7 35 51.1…
  19. 32 T.C. 759; 10 Oil & Gas Rep. 1162 — Grandview Mines v. Commissioner
    IRCCourt RulingsJun 18, 1959related by meaning
    equipment, and all other miscellaneous buildings and equipment used only in connection with the excavation and transportation of ore from the mine. 2. The purchase price of said concentrating plant shall be the sum of Fifty thousand ($50,000.00) Dollars, payable in monthly installments on the following basis, and at th…
  20. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …as a billed charge of $100 and an associated allowed amount of $50; Entry B has a billed charge of $150 and an associated allowed amount of $50; Entry C has a billed charge of $200 and an associated allowed amount of $50; Entry D has a billed charge of $100 and an associated allowed amount of $150; Entry E has a billed…