89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…01 adult participants with private health insurance × 1.4 percent indicate OUD in past year = 2,125,489 adults with private health insurance and OUD. Then, 2,125,489 × 29 percent receiving treatment = 616,817 adults with OUD and private health insurance receiving treatment annually. Lastly, 616,817 × 6.98 percent incre…
IRCCourt RulingsOct 9, 1997related by meaning
einafter referred to
as the instant case). The instant case is before the Court on
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1
All Code and section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to
the Tax Court Rules of Practice and Procedure.
the parties' cross-motions for partial summary judgment. …
IRCCourt RulingsNov 10, 1998related by meaning
tstanding rollover involved in
this case. Accordingly, the amount of excludable basis in the
instant case is computed by multiplying the amount of the distribution $6,100 by a fraction the numerator of which is
$1,950 and the denominator of which is $1,374.53 plus $6,100,
resulting in an amount excludable of $1,591.40.…
IRCCourt RulingsMay 20, 1976related by meaning
proprietor.
The record discloses the following:
Direct Net profit corporate Deferred Total Year from profession compensation compensation compensation 1964_ $47,620 $47,620.00
1965_ 38,039 38,039.00
1966_ 53,246 53,246.00
1967_ 62,450 62,450.00
1968_ 72,735 72,735.00
1969_ 75,702 75,702.00
1970:
1/1 -11/23_ 81,473
11/2…
86 FR 66662 — Prescription Drug and Health Care Spending IRCFinal Rules (FR)Nov 23, 2021
…rting burden is estimated to be 1,918,800 hours with an equivalent total cost of approximately $261,489,800.[51] Table 10—Estimated Total One-Time First-Year Cost and Hour Burden for TPAs To Design, Develop, and Implement Needed IT Systems Changes and Submit Required Data
Number of respondents
Number of
responses
Burde…
IRCCourt RulingsMay 19, 1986related by meaning
4); Estate of English v. Commissioner, T.C. Memo. 1985-549, 50 T.C.M. 1362, 54 P-H Memo T.C. par. 85,549.
Decision will he entered for the respondent. While the constitutional issue was the only argument raised in the petition with respect to the dispute over inclusion of the lump-sum payment, we deal also with the two…
T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … IRCTreasury DecisionsDec 6, 2021
…rting burden is estimated to be 1,918,800 hours with an equivalent total cost of approximately $261,489,800.51 TABLE 10: Estimated Total One-Time First-Year Cost and Hour Burden for TPAs to Design, Develop, and Implement Needed IT Systems Changes and Submit Required Data
Number of Respondents
Number of Responses
Burden…
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016
… .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . ... . .. . .. 489
.06 Processing of submission ............................................................... 489
.07 Compliance statement .................................................................... 490
.08 Effect of complia…
IRCRegulationsJul 12, 2016
…spital facilities that are covered under the same Medicare provider agreement (as defined in 42 CFR 489.3 or any successor regulations) may calculate one AGB percentage (or multiple AGB percentages for separate categories of care or for separate items or services) using the method described in this paragraph (b)(3) bas…
PBGCRegulationsJan 1, 2017
…15 50 .065 .127 .185 .240 .293 .345 .390 .435 .480 .525 51 .066 .129 .188 .244 .298 .351 .397 .443 .489 .535 52 .067 .131 .191 .248 .303 .357 .404 .451 .498 .545 53 .068 .133 .194 .252 .308 .363 .411 .459 .507 .555 54 .069 .135 .197 .256 .313 .369 .418 .467 .516 .565 55 .070 .137 .200 .260 .318 .375 .425 .475 .525 .575…
IRCCourt RulingsSep 24, 2007related by meaning
)(2) addition to tax . The sec .
6651(a)(2) addition to tax was listed only in the Form 4549,
Income Tax Examination Changes, which was included as an attachment to the notice of deficiency . Suffice it to note that
respondent raised the sec . 6651(a)(2) addition to tax in his
answer, albeit while misciting that sectio…
IRCCourt RulingsMay 14, 2001★ strong match
December 19, 1989,
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for tax years ending after the date of enactment. See OBRA sec.
7841(a)(3), 103 Stat. 2428. The court order in this case was issued in 1985; it precedes the effective date of section
414(p)(11) and cannot qualify as a QDRO.
The decree provided that petitioner is to receive a "sum of
money equa…
IRCCourt RulingsMay 23, 1979related by meaning
oner, 34 T.C. 549 (1960); Chatsworth Stations, Inc. v. Commissioner, 29 T.C. 1150 (1958), affd. and revd. on other issues 282 F.2d 132 (2d Cir. 1960). For all of the above reasons, we have no difficulty in holding that the pension plan contribution made by petitioner’s wholly owned subchapter S corporation and deducted…
IRCCourt RulingsAug 24, 1995related by meaning
drawn therefrom), but that, if such order were not a QDRO, petitioner’s ex-husband and not petitioner would be taxable in respect of the distribution. As will subsequently become apparent, such all-or-nothing treatment will not necessarily flow from our decision herein. Indeed, the road to decision herein is a rocky on…
IRCCourt RulingsDec 11, 2003related by meaning
ining whether petitioner satisfies the return-filed safe
harbor of section 6654(d)(1)(B)(i).
Because petitioner made no estimated tax payments for the audit year, he necessarily failed the alternative safe harbor of
section 6654(d)(1)(B)(i) to make estimated tax payments equal to
“90 percent of the tax” (i.e., his ulti…
IRCCourt RulingsMar 1, 1999related by meaning
me-generating activities
relating to the items of income, he has satisfied that obligation
through the introduction of predicate evidence. Absent some showing by petitioner as to how the distribution in liquidation
should have been divided between himself and his spouse, there is
no basis for making any apportionment. …
ERISACourt RulingsSep 29, 2026
…ct s de novo review of the plan administrator ’ s de cision.
Firestone Tire & Rubber Co. v. Bruch , 489 U.S. 101, 115 ( 1989). But when
the plan confers discretion on the plan administrator, we apply the
arbitrary- and-capricious standard based on the administrative record.
2
See
LaAsmar, 605 F.3d at 796.
2
When both s…
66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner IRCCourt RulingsMay 26, 1976related by meaning
poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
ERISACourt RulingsAug 31, 2026
…NTE E MP . P ENSION P LAN 9
benefits for abuse of discretion. Firestone Tire & Rubber
Co. v. Bruch, 489 U.S. 101, 115 (1989) .
5
A ntecedent legal
questions upon which a denial is based, including the
applicability of the doctrine of substantial compliance , are
“question[s] of law that we review de novo.” Packaging
Co…
ERISACourt RulingsAug 10, 2026
… DuPont de Nemours & Co., 237 F.3d 371, 384 (4th Cir. 2001)
(citing Varity Corp. v. Howe , 516 U.S. 489, 50 7 – 15 (1996)). And w e have recognized that
an ERISA fiduciary can breach its duty to a beneficiary by failing to provide material
information. See id. at 381. But, of course, “[t]o allege a breach of any such f…