75 FR 70160 — Affordable Care Act; Federal External Review Process; Request for Information ERISAProposed Rules (FR)Proposed Nov 17, 2010
…on and Insurance Oversight, Department of Health and Human Services,
Attention: OCIIO-9986-NC, Room 445-G, Hubert H. Humphrey Building, 200 Independence Avenue, SW., Washington, DC 20201.
Please allow sufficient time for mailed comments to be received before the close of the comment period.
3.
By express or overnight m…
PBGCRegulationsSep 22, 2022
…ation for partition.
(c)(8) (8) Contact information for PBGC. Multiemployer Program Division, PBGC, 445 12th Street SW, Washington, DC 20024-2101, Multiemployerprogram@pbgc.gov.
(c)(9) (9) Contact information for Participant and Plan Sponsor Advocate. PBGC Participant and Plan Sponsor Advocate, 445 12th Street SW, Wash…
IRCCourt RulingsJul 30, 1985related by meaning
the instant case, as the excess of the amount contributed to the IRA for the taxable year over the amount allowable as a deduction under section 219. Since petitioner is not entitled to a deduction under section 219 for his contribution for $1,500 to an IRA in 1981, the entire $1,500 represents an excess contribution …
IRCCourt RulingsFeb 11, 2013
…g whether some or all of the debt will never have to be repaid. Cozzi v. Commissioner, 88 T.C. 435, 445 (1987).
We look to the actions of the parties, and not just what they say, to gauge their
intent. See id. at 446. We do not, however, rely on remote possibilities or the mere
hopes of those involved. See Milenbach v.…
IRCCourt RulingsMar 6, 2001related by meaning
claim to a pension plan
contribution deduction on that ground forecloses her claim that
she is entitled to an above-the-line Schedule C deduction for legal fees, rather than the itemized deduction subject to the 2percent limitation of section 67 that respondent allowed in the
statutory notice.
To give effect to all the…
IRCCourt RulingsSep 13, 1990related by meaning
as to utilize the estate tax unified credit to its fullest extent.
Kenneth G. Coveney, for the petitioner.
William H. Quealy, Jr., for the respondent. Nims, Chief Judge. Korner, Hamblen, Cohen, Clapp, Swift, Wright, Parr, and Colvin, JJ., agree with the majority. Chabot, J., concurring *88 in the result. Hamblen and Wh…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMay 29, 2002related by meaning
to the additional tax under
section 72(t) and distinguished Larotonda and Murillo on the
ground that "the IRA distributions [in Czepiel] were not made without any active participation by" the taxpayer. Id. That is
equally true of the distribution here.
- 5 -
To reflect the foregoing,
An appropriate order of
dismissal a…
IRCCourt RulingsMar 31, 1961
…spar_ 50, 377. 70
5% of adjusted gross income from sand_ 1, 067. 66
Total percentage depletion_ 71, 445. 36
Allowable depreciation_ 71, 445. 36
Pacific Geove, California, Property
Total 100% Feldspar SS% Silica p%
Tons produced and shipped. 134, 609 71, 343 63, 266
Gross income from property;
Feldspar at $13_ $927, 459…
89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCProposed Rules (FR)Proposed Oct 22, 2024
…:
Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101. Commenters are strongly encouraged to submit comments electronically. Commenters who submit comments on paper by mail should allow sufficient time for mailed comments to be …
IRCCourt RulingsJan 13, 1999related by meaning
T.C. Memo. 1999-4
UNITED STATES TAX COURT
THOMAS MARK PEASLEE, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8582-97. Filed January 13, 1999.
Thomas Mark Peaslee, pro se.
James A. Whitten
, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge
: This case was hea…
87 FR 74968 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 7, 2022
…146
3,146
2025
762
762
3,218
3,218
2026
779
779
3,292
3,292
2027
797
797
3,368
3,368
2028
816
816
3,445
3,445
2029
834
834
3,524
3,524
2030
854
854
3,605
3,605
2031
873
873
3,688
3,688
2032
893
893
3,773
3,773
2033 or later
914
914
3,860
3,860
1
Applicable tables for valuation dates before 2023 are available on PBGC's …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 67853 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Nov 10, 2022
…:
Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101. Commenters are strongly encouraged to submit comments electronically. PBGC expects to have limited personnel available to process comments submitted on paper by mail or hand…
IRCCourt RulingsDec 19, 2000related by meaning
ec. 402(a), 96 Stat. 324,
648, but had to be determined in the Toans’ individual case.
Alternatively, petitioners argue, any assessment under the 1980 notice is time barred under section 6501. Petitioners assert
that the addition to tax under section 6659 was an affected item
- 7 -
for 1982 and that the related notice …
IRCCourt RulingsJan 13, 1997related by meaning
7,676 represents the imposition of
additional tax under section 72(t) on petitioner's premature
retirement benefits distribution of $176,754.88. Since respondent asserts an increased deficiency, she has the burden of
proof on this issue. Rule 142(a). However, the parties
stipulated that $20,655.42 of that distribution …
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…inesses or other for-profits, Not-for-profit institutions.
Respondents:
2,000,414.
Responses:
5,420,445.
Estimated Total Burden Hours:
1,691,251.
Estimated Total Costs:
$58,661,163.
Descriptions:
IRCCourt RulingsJul 25, 1984related by meaning
cated, and all Rule references are to the Tax Court Rules of Practice and Procedure.
See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
IRCFinal Rules (FR)Oct 8, 2019
…cle, in December 2011, a house that sold for $250,000 in 1994 would have been expected to sell for $445,152 in December 2011, according to the Case-Shiller Index and $414,629 according to the FHFA Index.
Table 1—House Price and Inflation Adjustments of $250,000 at June 30, 1994, for the Case-Shiller Index and the FHFA …
IRCCourt RulingsMar 31, 1961related by meaning
ntract” as meaning the entire contract, especially since Congress, when it wished to delineate the annuity feature of the contract, did so explicitly. Although admitting that the interpretation proposed by petitioner is not without merit, we hold that section 72(d) applies only when the entire consideration furnished b…