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Go to I.R.C. § 4044 (not yet in the library — opens the official source)
90 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    ng participants assumptions means the actuarial assumptions prescribed in §§ 4044.51 through 4044.57 of this chapter with the following modifications: (1) The present value is determined as of the benefit determination date instead of the plan termination date. (2) The mortality assumption is a fixed blend of 50 percen…
  2. 29 C.F.R. § 4044.41(a) — General valuation rules.
    PBGCRegulationsJul 8, 2024
    …been or will be placed into trusteeship by the PBGC shall value plan benefits in accordance with §§ 4044.51 through 4044.58. (a)(2) (2) Non-trusteed plans. The plan administrator of a non-trusteed plan shall value plan benefits in accordance with §§ 4044.71 through 4044.75. If a plan is unable to satisfy all benefits a…
  3. 29 C.F.R. § 2550.408b-2(c)(1)(x) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017related by meaning
    (c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section. (c)(1)(xi) (xi)…
  4. 29 C.F.R. § 4043.25(b) — Failure to make required minimum funding payment.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Alternative method of compliance—Form 200 filed. If, with respect to the same failure, a filing is made in accordance with § 4043.81, that filing (while not considered to be submitted to PBGC pursuant to section 4043 of ERISA for purposes of section 4043(f) of ERISA) satisfies the requirements of this section.
  5. Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments
    IRCNoticesNov 4, 2024related by meaning
    s with this notice will be treated as having applied a good faith, reasonable interpretation of section 414(aa) or 402(c)(12). V. REQUEST FOR COMMENTS The Treasury Department and the IRS invite comments on the guidance in this notice and any other aspect of sections 414(aa) and 402(c)(12), including as those sections a…
  6. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …atus benefit. PBGC missing participant assumptions means the actuarial assumptions prescribed in §§ 4044.51 through 4044.57 of this chapter with the following modifications: (1) The benefit transfer date is used instead of the termination date. (2) The mortality assumption is a fixed blend of 50 percent of the healthy …
  7. T.C. Memo. 2012-168 — Steven W. & Gayle F. Repetto v. Commissioner
    IRCCourt RulingsJun 14, 2012related by meaning
    ess doctrine, courts may invalidate laws if "'men of common intelligence must necessarily guess at its meaning.'" Ick (quoting Hynes v. Mayor - - 45 - of Oradell, 425 U.S. 610, 620 (1976)); see also United States v. Derezinski, 945 F.2d 1006, 1010 (8th Cir. 1991). It is apparent that Notice 2004-8, supra addresses tran…
  8. 29 C.F.R. § 4010.8(d)(2)(ii) — Plan actuarial information.
    PBGCRegulationsSep 15, 2025
    …ing table: Table 1 to Paragraph (d)(2)(ii) Assumptions: As prescribed in accordance with Interest § 4044.54. Form of payment § 4044.51. Expenses § 4044.52(d). Decrements • Mortality § 4044.53. • Retirement §§ 4044.55 through 4044.58. • Other decrements (e.g., turnover, disability) Either Option 1 or Option 2— Option 1D…
  9. T.C. Memo. 2010-263 — Ernestine Forrest v. Commissioner
    IRCCourt RulingsDec 2, 2010related by meaning
    me to file a brief. She.has continually tested this Court's patienceswith motions to extend time to file and then ultimately failed to submit a brief. Petitioner is a member of the California State Bar and, as such, should be sensitive to any actual or perceived abuse of the judicial process. The Court directs petition…
  10. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    tates v. Boyle, supra at 245. Petitioner concedes that she never filed a Form 1040 for 2006.' Respondent has therefore met his burden of production as 'The "Tax Statement" petitioner filed in 2006 is not a valid tax return because it consists entirely of zeros and does not contain sufficient information for the Interna…
  11. 29 C.F.R. § 4050.102(1) — Definitions.
    PBGCRegulationsJul 8, 2024
    … instead of the plan termination date. (2) (2) The mortality assumption is the mortality table in § 4044.53(h) of this chapter. (3) (3) No adjustment is made for loading expenses under § 4044.52(d) of this chapter. (4) (4) The interest assumption is the assumption for valuing benefits under § 4044.54 of this chapter ap…
  12. 29 C.F.R. § 4050.302(2) — Definitions.
    PBGCRegulationsJul 8, 2024
    …nation date. PBGC missing participants assumptions means the actuarial assumptions prescribed in §§ 4044.51 through 4044.58 of this chapter with the following modifications: (1) (1) The present value is determined as of the benefit determination date instead of the plan termination date. (2) (2) The mortality assumptio…
  13. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    URE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * *. Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows: § 301.6404-0 Table of Contents. * * * * * § 301.6404-4 Suspension of interest and c…
  14. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014
    …erived from mandatory employee contributions resulting from rollover amounts (as determined under § 4044.12 (c)(4)(i) of this chapter) is disregarded in applying the provisions of §§ 4022.24 through 4022.26. However, any portion of a benefit derived from employer contributions resulting from rollover amounts (as determ…
  15. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    n 6662(a) and (b)(1) and (2), a taxpayer may be liable for a penalty of20% 5 Over petitioner's objection respondent introduced a literal transcript of account for petitioner's 2010 tax year. The literal transcript contains no reference to any SFRs. Even if it did, the literal transcript does not establish that the requ…
  16. 77 FR 75549 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 21, 2012
    …latory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part…
  17. 66 T.C. 324 — Bianchi v. Commissioner
    IRCCourt RulingsMay 20, 1976related by meaning
    tioners agreed to such adjustments and also to imposition of the negligence penalty (sec. 6653(a)) and paid the deficiency in tax and penalty. OPINION Section 404(a) of the Code provides that if contributions are paid by an employer to or under a pension plan, such contributions “shall not be deductible under section 1…
  18. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    ven such regulations is well known. See, e.g., Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984); Swallows Holdino, Ltd. v. Commissioner, 515 F.3d 162 (3d Cir. 2008), vacating 126 T.C. 96 (2006). The delegation Congress made to the Secretary in section 404(k)(5) (A), however, is particularly …
  19. PLR 200344022 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income
    IRCPrivate Letter RulingsOct 31, 2003related by meaning
    For purposes of § 6041(a), if a QSF makes a payment or distribution on behalf of a transferor or a claimant, the fund is deemed to make the payment or distribution to the recipient of that payment or distribution in the course of a trade or 4 PLR-106149-03 business. Section 6041(a) provides in part that all persons eng…
  20. 91 FR 39463 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jun 30, 2026
    in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions For the reasons stated in the preamble, PBGC amends 29 CFR part 4044 as follows. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…