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75 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    tely $1,026,855 in U. S. currency deposited into various bank accounts during the period January 19, 1988, through August 23, 1989, in violation of 31 U.S.C. sections 5324(3) and 5322(a) (1988); and (3) 10 counts alleging violations of customs reporting requirements. On January 9, 1992, petitioner entered into a plea a…
  3. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    …sue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 Proposed Regulations:—Continued Article Issue Link Page REG-103430-24 2026-05 I.R.B. 2026-05 447 REG-112829-25 2026-05 I.R.B. 2026-05 452 REG-113515-25 2026-05 I.R.B. 2…
  4. 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 …
  5. 29 C.F.R. § 2560.502i-1(e) — Civil penalties under section 502(i).
    ERISARegulationsJan 1, 2017related by meaning
    (e) (e) Computation of the section 502(i) penalty. (e)(1) (1) In general, the civil penalty under section 502(i) is determined by applying the applicable percentage (five percent or one hundred percent) to the aggregate amount involved in the transaction. However, a continuing prohibited transaction, such as a lease or…
  6. 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 …
  7. PBGCCode / StatuteJan 6, 2017
    …der section 1305 of this title; (a)(6) (6) "basic benefits" means benefits guaranteed under section 1322 of this title (other than under section 1322(c) 1 of this title), or under section 1322a of this title (other than under section 1322a(g) of this title); (a)(7) (7) "non-basic benefits" means benefits guaranteed und…
  8. ERISA § 4005(a) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025
    … subchapter. One of the funds shall be used with respect to basic benefits guaranteed under section 1322 of this title, one of the funds shall be used with respect to basic benefits guaranteed under section 1322a of this title, one of the funds shall be used with respect to nonbasic benefits guaranteed under section 13…
  9. 89 FR 12955 — Management of Federal Agency Disbursements
    IRCFinal Rules (FR)Feb 21, 2024related by meaning
    l.treasury.gov, or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or Rebecca.Saltiel@fiscal.treasury.gov. SUPPLEMENTARY INFORMATION: I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
  10. Court of Appeals for the Seventh Circuit — Central States, SE and SW Areas Pension Fund v. Consumers Concrete Corp.
    ERISACourt RulingsSep 17, 2026
    dus. Pension Fund, 147 F.4th 1314, 1322 (11th Cir. 2025), cert. denied , 224 L.Ed.2d 498 (2026) . There are reasonable arguments on both sides, as the three separate opinions in Perfection Bakeries indicate. Id. at 1318 (Newsom, J., majority) (“This is a hard case.”); id. at 1322 (Jordan, J., concurring) (“This is a di…
  11. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    ns were made negligently or intentionally.”) (emphasis added); see Mathews v. Chevron Corp., 362 F.3d 1172, 1183 (9th Cir. 2004). Back to Citation 37.  84 FR 33348, note 303. The Department observes that this requirement is also consistent with, for example, the requirement under section 206 of the Advisers Act, which …
  12. ERISA § 4022B(a) (29 U.S.C. § 1322b) — Aggregate limit on benefits guaranteed; criteria applicable
    PBGCCode / StatuteJan 4, 1995
    (a) (a) Notwithstanding sections 1322 and 1322a of this title, no person shall receive from the corporation pursuant to a guarantee by the corporation of basic benefits with respect to a participant under all multiemployer and single employer plans an amount, or amounts, with an actuarial value which exceeds the actuar…
  13. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
    persede the guidance in Notice 87-7 for payors of designated distributions with respect to their duty to withhold under sections 3405(a)(1) or (b)(1). A. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the proposed regulation treats an APO, FPO, or DPO address as an addr…
  14. I.R.C. § 6662(j) — Imposition of accuracy-related penalty on underpayments
    IRCCode / StatuteJan 5, 2023related by meaning
    (j) (j) Undisclosed foreign financial asset understatement (j)(1) (1) In general For purposes of this section, the term "undisclosed foreign financial asset understatement" means, for any taxable year, the portion of the understatement for such taxable year which is attributable to any transaction involving an undisclo…
  15. ERISA § 4046 (29 U.S.C. § 1346) — Reports to trustee
    PBGCCode / StatuteJan 4, 1995
    …cipant under a plan to be terminated, (2) (2) the amount of basic benefits guaranteed under section 1322 or 1322a of this title which are payable with respect to each participant in the plan, (3) (3) the present value, as of the time of termination, of the aggregate amount of basic benefits payable under section 1322 o…
  16. 29 C.F.R. § 2560.502c-4(i)(3)(ii) — Civil penalties under section 502(c)(4).
    ERISARegulationsJan 1, 2017related by meaning
    (i)(3)(ii) (ii) Upon receipt by the delivery service, if accomplished using a “designated private delivery service” within the meaning of 26 U.S.C. 7502(f); (i)(3)(iii) (iii) Upon transmittal, if transmitted in a manner specified in the notice of intent to assess a penalty as a method of transmittal to be accorded such…
  17. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    C.F.R. sec. 1.482-1(h)(2) (2006) for taking into account foreign legal restrictions Title 26 C.F.R. sec. 1.482-1(h)(2) (2006) provides that a foreign legal r estriction is taken into account in making allocations under section 482 if seven 162 requirements are met: (1) the restriction affected uncontrolled taxpayers u…
  18. ERISA § 4041(c)(3)(C)(i) (29 U.S.C. § 1341) — Termination of single-employer plans
    PBGCCode / StatuteJan 6, 2017
    …able, to pay benefit liabilities which are not benefits guaranteed by the corporation under section 1322 of this title, the plan administrator shall notify the corporation of such finding as soon as practicable thereafter. (c)(3)(C)(ii) (ii) Finding with respect to guaranteed benefits If, after the plan administrator h…
  19. 75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable…
    IRCFinal Rules (FR)Jul 19, 2010
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
  20. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014
    …tation for part 4022 continues to read as follows: ( printed page 18489) Authority: 29 U.S.C. 1302, 1322, 1322(b), 1341(c)(3)(D), and 1344. § 4022.7 [Amended] 4. Amend § 4022.7 as follows: a. In paragraph (b)(2)(i), add the phrase “except as provided in paragraph (b)(2)(iii) of this section,”after the words “Notwithsta…