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21. T.C. Memo. 2013-10 — Robert A. & Pearl Fletcher v. Commissioner
    IRCCourt RulingsJan 14, 2013
    …mployee as he was so - 23 - [*23] compensated. Metro Leasing & Dev. Corp. v. Commissioner, 376 F.3d 1015, 1019 (9th Cir. 2004), a_ff£g 119 T.C. 8 (2002). The Court of Appeals notes that "the
22. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
23. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
24. 75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders
    ERISAFinal Rules (FR)Jun 10, 2010
    … of the statute; it merely clarifies the status of certain types of domestic relations orders under ERISA. List of Subjects in 29 CFR Part 2530 Alternate payee Divorce Domestic relations orders Employee benefit plans Marital property Spouse Plan administrator Pensions Qualified domestic relations orders For the reasons…
25. T.C. Memo. 2015-224 — Fleming Cardiovascular, P.A. v. Commissioner
    IRCCourt RulingsNov 23, 2015
    …ualification and become qualified for that year." Pulver Roofing Co. v. Commissioner, 70 T.C. 1001, 1015
26. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan. (b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
27. Treas. Reg. § 1.408-4(a) — Treatment of distributions from individual retirement arrangements.
    IRCRegulationsMay 18, 2016
    …ar in which the payment or distribution is received. (a)(2) (2) Zero basis. Notwithstanding section 1015(d) or any other provision of the Code, the basis (or investment in the contract) of any person in such an account or annuity is zero. For purposes of this section, an assignment of an individual's rights under an in…
28. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
29. Treas. Reg. § 1.410(a)-2(d) — Effective dates.
    IRCRegulationsSep 9, 2016
    …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 shall …
30. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989
    …e effective date rules, enacted by section 252 of TEFRA; and (3) section 414(h), enacted by section 1015 of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, 88 Stat. 829, 925. Neither in her oral remarks nor in the written pretrial memorandum did petitioners’ counsel articulate the contention that n…
31. Treas. Reg. § 1.423-2(k)(3) — Employee stock purchase plan defined.
    IRCRegulationsJan 19, 2017
    …f determining gain. The donee's basis for the purpose of determining loss, determined under section 1015(a), is $75 (fair market value of the share at the date of gift). Example 7.Assume the same facts as in Example 1, except that after acquiring the share of stock on June 1, 2011, P dies on August 1, 2012, at which ti…
32. 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…
33. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
34. PLR 201330016 — Required Distributions Where Holder Dies
    IRCPrivate Letter RulingsJul 26, 2013
    …ined and transferred to purchase the new contract. PLR - 146365-12 5 Rev. Rul. 2005-30, 2005-1 C.B. 1015, holds that if the owner-annuitant of a deferred annuity contract dies before the annuity starting date, and the beneficiary receives a dea th benefit under the annuity contract, the amount received by the beneficia…
35. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001related by meaning
    …iling within the 45 days stated in the Notice of Rejection. GX 9. DISCUSSION AND CONCLUSIONS OF LAW ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes extensive reporting and disclosure provisions to accomplish t…
36. 83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018
    …ided health insurance plans. See Wieland v. U.S. Dep't of Health & Human Servs., 196 F. Supp. 1010, 1015-16 (E.D. Mo. 2016) (quoting Mo. Rev. Stat. 191.724). The individual exemption adopted in these rules will ensure the Mandate is not an obstacle to those efforts.
37. ERISA § 414(a) (29 U.S.C. § 1114) — Effective date
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
38. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted
39. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
40. TR 2012-01 — Technical Release 2012-01
    ERISADOL Technical ReleasesFeb 9, 2012related by meaning
    …he Affordable Care Act also added section 715(a)(1) to the Employee Retirement Income Security Act (ERISA) and section 9815(a)(1) to the Code to incorporate various provisions of the PHS Act into the Code and ERISA, including the provisions of section 2708 of the PHS Act. 26 CFR 54.9801-3(a)(3)(iii), 29 CFR 2590.701-3(…