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61 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  3. 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 …
  4. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981) . . . . Wh ile we will look to local law in order to determine the nat ure of the interests provided under a trust document, we are not bound to give effect to a local court order that modifies the d…
  5. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981) . . . . Wh ile we will look to local law in order to determine the nature of the interests provided under a trust document, we are not bound to give effect to a local court order that modifies the di…
  6. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016
    … Publishing Co. v. Commissioner, 75 T.C. 271, 275 (1980) , affd. without published opinion 673 F.2d 1333 (7th Cir. 1981) . . . . Wh ile we will look to local law in order to determine the nat ure of the interests provided under a trust document, we are not bound to give effect to a local court order that modifies the d…
  7. T.C. Memo. 2021-107 — Gayle Gaston v. Commissioner
    IRCCourt RulingsSep 2, 2021
    …, 58 T.C.M. (CCH) at 608; Regan v. Com m issioner, T.C. Mem o. 1979-340, 38 T.C.M. (CCH) 1330, 1332-1333 (1979). In the light of these factors and those listed in section 1.183-2(b), Incom e Tax Regs., we conclude that petitioner intended to profit from her acting activity and that her intent to m ake a profit from act…
  8. 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
    r fiduciaries providing investment advice within the meaning of section 3(21)(A)(ii) of ERISA or 4975(e)(3)(B) of the Code and regulations thereunder. Prohibited Transaction Exemption 80-83, Class Exemption for Certain Transactions Involving Purchase of Securities Where Issuer May Use Proceeds To Reduce or Retire Indeb…
  9. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …e benefit plans bear some element of deferred compensation, see Wheeler v. United States , 768 F.2d 1333, 1336 (Fed. Cir. 1985); Greensboro Pathology Associates, P.A. v. United States , 698 F.2d 1196, 1200 (Fed. Cir. 1982), and respondent's reading of the Seventh Circuit's opinion emasculates the right of a taxpayer to…
  10. 89 FR 85099 — Energy Efficient Home Improvement Credit
    IRCProposed Rules (FR)Proposed Oct 25, 2024
    …und I. IRA Amendments to Section 25C Congress originally enacted section 25C of the Code in section 1333(a) of the Energy Policy Act of 2005, Public Law 109-58, 119 Stat. 594, 1026 (August 8, 2005), to provide a “nonbusiness energy property credit” for the purchase and installation of certain energy efficient improveme…
  11. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    tment of section 30D(g) (that is, August 16, 2022) pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131). Section 30D(g)(10) provides that in the case of any taxpayer who has made a credit transfer election with respect to a new clean vehicle and received a payment from an e…
  12. 84 FR 18715 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
    PBGCFinal Rules (FR)May 2, 2019
    …luation for 5 years instead of 3 years for annual savings of approximately $73,600 (46 × $12,000 × .1333 (1/3-1/5)) and 9 plans whose nonforfeitable benefits have a present value in the range of $25 to $50 million that will be able to use an actuarial valuation for 5 years instead of 1 year for annual savings of approx…
  13. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …s: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. § § …
  14. 81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). Back to Citation 6.  Cerulli Associates, “Retirement Markets 2015.” Back to Citation 7.  The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…
  15. 83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
    PBGCProposed Rules (FR)Proposed Jul 16, 2018
    …luation for 5 years instead of 3 years for annual savings of approximately $75,200 (47 × $12,000 × .1333 (1/3-1/5)) and 8 plans whose nonforfeitable benefits have a present value in the range of $25 to $50 million that will be able to use an actuarial valuation for 5 years instead of 1 year for annual savings of approx…
  16. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    …s: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec.701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. §§ 70…
  17. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  18. 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.
  19. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …s: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. § § …
  20. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …s: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec.701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. 6. Re…