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85 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  2. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  3. Treas. Reg. § 1.404(a)-14(m) — Special rules in connection with the Employee Retirement Income Security Act of 1974.
    IRCRegulationsMay 18, 2016
    …y elect to have certain provisions, including the amendments to section 404(a) contained in section 1013 of the Employee Retirement Income Security Act of 1974, apply to a plan year beginning after September 2, 1974, and before the otherwise applicable effective date contained in that section.
  4. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  5. 63 T.C. 11 — Gillis v. Commissioner
    IRCCourt RulingsOct 2, 1974
    …ual Life Ins. Co. v. United States, 288 U.S. 269, 274 (1933); Vern Realty, Inc., 58 T.C. 1005, 1011-1013 (1972), affirmed per order (C.A. 1, Apr. 26, 1973). Petitioners have not shown that BG timely paid the disputed funds to the trust.
  6. Treas. Reg. § 1.410(a)-2(d) — Effective dates.
    IRCRegulationsSep 9, 2016
    … plan years. The provisions referred to are the amendments to the Code made by sections 1011, 1012, 1013, 1015, 1016(a) (1) through (11) and (13) through (27), 1021, and 1022(b) of the Employee Retirement Income Security Act of 1974. (d)(2) (2) Election is irrevocable. Any election made under this paragraph, once made …
  7. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
  8. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
  9. Treas. Reg. § 1.412(i)-1(a) — Certain insurance contract plans.
    IRCRegulationsSep 9, 2016
    …) (a) In general. Under section 412(h)(2) of the Internal Revenue Code of 1954, as added by section 1013(a) of the Employee Retirement Income Security Act of 1974 (88 Stat. 914) (hereinafter referred to as “the Act”), an insurance contract plan described in section 412(i) for a plan year is not subject to the minimum f…
  10. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  11. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991★ strong match
    …lated eccentrically. J.C. Penney Co. v. Commissioner, 312 F.2d 65, 68 (2d Cir. 1962), affg. 37 T.C. 1013 (1962). Only if the language of the statute or the legislative history compelled it would we reach a result apparently so at odds with accepted tax policy. Cf. Haserot v. Commissioner, 41 T.C. 562, 572 (1964), affd.…
  12. T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner
    IRCCourt RulingsJan 19, 2016related by meaning
    …described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat. - 14 - [*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade v. Commissioner, 106 T.C. 355, 361 (1996), as follows: ERISA was enacted to establish "a compreh…
  13. PLR 199922005 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.)
    IRCPrivate Letter RulingsJun 4, 1999
    … ti ming of the deduction for such deferred compensation.” S. Rep. No. 313, 99 th Cong., 2 nd Sess. 1013 (1986). IRC §461 provides that the amount of any deduction or credit is taken for the taxable year that is the proper taxable year under the method of accounting used in computing taxable income. IRC §461(h) and Tre…
  14. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
  15. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022
    …F.2d 1538, 1540– 41 (11th Cir. 1986); Conn e r v. Commissioner, T.C. Memo. 2018-6, 115 T.C.M. (CCH) 1013, 1023, aff’d , 770 F. A pp’x 1016 (11th Cir. 2019) . Petitioners were engaged in the farming business, and the corn and soybeans grown on their farm constituted ordinary income property. Thus, any charitable contrib…
  16. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter. (2) Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
  17. 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 — Pulver Roofing Co. v. Commissioner
    IRCCourt RulingsSep 19, 1978
    …ent change in the character of petitioner’s business and the composition of its work force (see pp. 1013-1014 infra) — changes as to which respondent cam hardly have been said to have been on notice-to say nothing of the fact that the claimed unforeseen circumstances developed prior to the taxable years at issue herein…
  18. 88 T.C. 1474; 88 T.C. No. 83 — Leib v. Commissioner
    IRCCourt RulingsJun 16, 1987related by meaning
    …years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
  19. 76 T.C. 499; 2 Employee Benefits Cas. (BNA) 1145 — Fujinon Optical, Inc. v. Commissioner
    IRCCourt RulingsMar 31, 1981
    …oach in various coverage situations. See, for example, Pulver Roofing Co. v. Commissioner, supra at 1013-1014; John Duguid & Sons, Inc. v. United States, 278 F. Supp. 101, 104 (N.D. N.Y. 1967). Section 1.401-l(b)(3), Income Tax Regs., provides, in part, that—
  20. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990
    …ates v. American Trucking Associations, supra at 544); see J.C. Penney Co. v. Commissioner, 37 T.C. 1013, 1017 (1962), affd. 312 F.2d 65 (2d Cir. 1962); Carasso v. Commissioner, 34 T.C. 1139, 1142 (1960), affd. 292 F.2d 367 (2d Cir. 1961). When, as in the instant case, there is a failure to disclose prohibited transact…