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75 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  3. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …; Hamilton v. Commissioner , T.C. Memo. 1994-633; Sites v. United States , 75 AFTR 2d 95-2503 at 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995); see also Conway v. United States , supra ; cf. Wheeler v. Commissioner , T.C. Memo. 1993-561. 6
  4. T.C. Memo. 1995-469 — C. Merritt & Dorothy Pumphrey v. Commissioner
    IRCCourt RulingsOct 3, 1995
    …the lump sum distribution issue that this Court has reached. Sites v. United States , 75 AFTR 2d 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995). The final paragraph of the District Court's analysis deserves to be quoted as follows: The Court believes that the statutory analysis and reasoning of Hoppe [ v. Commissioner , …
  5. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020related by meaning
    of Subjects in 29 CFR Parts 2509 and 2550 Employee benefit plans Employee Retirement Income Security Act Exemptions Fiduciaries, investments Pensions Prohibited transactions Reporting and recordkeeping requirements Securities For the reasons set forth in the preamble, the Department amends parts 2509 and 2550 of subch…
  7. T.C. Memo. 1995-470 — Harold L. & Gladys M. Humberson v. Commissioner
    IRCCourt RulingsOct 3, 1995
    …p sum - 17 - distribution issue that this Court has reached. Sites v. United States , 75 AFTR 2d 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995). The final paragraph of the district court's analysis deserves to be quoted: The Court believes that the statutory analysis and reasoning of Hoppe [ v. Commissioner , T.C. Memo. …
  8. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  9. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
  10. T.D. 9166 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir…
    IRCTreasury DecisionsFeb 22, 2005
    …nrolled in the plan. (x) A health benefit plan under section 5(e) of the Peace Corps Act (22 U.S.C. 2504(e)). (xi) Title XXI of the Social Security Act (State Children’s Health Insurance Program).
  11. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  12. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  13. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  14. Treas. Reg. § 54.9801-4(a)(1)(vii)(C) — Rules relating to creditable coverage.
    IRCRegulationsDec 30, 2016
    … the plan. (a)(1)(x) (x) A health benefit plan under section 5(e) of the Peace Corps Act (22 U.S.C. 2504(e)).
  15. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 29 C.F.R. § 2570.6 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  18. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
    Federal Regulations as follows: SUBCHAPTER A—GENERAL PART 2509—INTERPRETIVE BULLETINS RELATING TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 1. The authority citation for part 2509 continues to read as follows: Authority: 29 U.S.C. 1135. Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sections 2…
  19. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  20. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996
    … see Wheeler v. Commissioner , T.C. Memo. 1993-561; see also Sites v. United States , 75 AFTR 2d 95-2504, 95-1 USTC par. 50,280 (D. Md. 1995). Thus, as a consequence of aggregating the Retirement System and the Pension System, we have held that a taxpayer's transfer from the Retirement System to the Pension System allo…