Search the Pension Law Library

21. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    …income on his 2008 Form 1040. He did not attach a Form 5329. The Benenson Trust filed timely a Form 1041, U.S. Income Tax Return for Estates and Trusts, for tax year 2008. The Benenson Trust did not report any dividend distributions on its 2008 Form 1041. JC Export filed timely a Form 1120-IC-DISC, Interest Charge Dome…
22. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    fits enumerated under section 3(1) of ERISA and therefore would not generally constitute employee welfare benefit plans under section 3(1) of ERISA. ↩ Individual retirement arrangements are individual retirement accounts under section 408(a) of the Code or individual retirement annuities under section 408(b) of the Cod…
23. ERISA § 307 (29 U.S.C. § 1085b) — §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
    ERISACode / StatuteJan 5, 2015related by meaning
    §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
24. T.C. Summary Opinion 2007-187 — Wayne Smith v. Commissioner
    IRCCourt RulingsNov 1, 2007
    …Court of Appeals for the Ninth Circuit examined whether the IRS possessed the power to levy upon an ERISA account to compensate the victims of the defendant's
25. ERISA § 414(d) (29 U.S.C. § 1114) — Effective date
    ERISACode / StatuteJan 6, 2017related by meaning
    (d) (d) Any election, or failure to elect, by a disqualified person under section 2003(c)(1)(B) of this Act shall be treated for purposes of this part (but not for purposes of section 1144 of this title) as an act or omission occurring before the effective date of this part.
26. 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…
27. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …printed page 6895) and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action 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 ERISA (Premium …
28. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
29. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987
    …, the court held that the hotel operator constituted a “party-in-interest” under the labor title of ERISA. The court stated that it would “not construe ERISA to allow a party in interest to obtain a benefit or a loan otherwise prohibited under the Act as long as the party in interest subsequently purges, or agrees to p…
30. T.C. Summary Opinion 2015-12 — John Sanger Ringbloom v. Commissioner
    IRCCourt RulingsFeb 23, 2015
    …roperty from an individual to his or her former spouse if the transfer is incident to divorce. Sec. 1041(a). In accord with this proposition, section 408(d)(6) provides:
31. Notice 2006-105 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte…
    IRCNoticesDec 11, 2006
    ion 302(d)(12) of ERISA permits an identical election and provides identical requirements with respect to the minimum funding standard of section 302. Announcement 2004-38, 2004-1 C.B. 878, provides procedures for electing an alternative deficit reduction contribution including a model election form. Announcement 2004-…
32. ERISA § 407(d)(9) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (d)(9) (9) For purposes of this section, an arrangement which consists of a defined benefit plan and an individual account plan shall be treated as 1 plan if the benefits of such individual account plan are taken into account in determining the benefits payable under such defined benefit plan.
33. Notice 2004-59 — Alternative deficit reduction election; amendment following election. This notice provides guidance on the restrictions that are placed on plan amendments foll…
    IRCNoticesSep 7, 2004
    Income Security Act of 1974 (“ERISA”), as added by section 102 of the Pension Funding Equity Act of 2004, Pub. L. 108-218 (“PFEA ’04”). I. Background Section 102 of PFEA ’04, which was enacted on April 10, 2004, added § 412(l)(12) to the Code and section 302(d)(12) to ERISA. Section 412(l)(12) of the Code permits cert…
34. 85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations
    ERISAFinal Rules (FR)Sep 18, 2020related by meaning
    …ation, (202) 693-8500. This is not a toll-free number. SUPPLEMENTARY INFORMATION: A. Background (1) ERISA Section 105 Historically, section 105(a) of the Employee Retirement Income Security Act (ERISA) has required plan administrators of defined contribution plans to provide periodic pension benefit statements to parti…
35. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …experience, or capacity to understand an investment sufficiently to discharge its obligations under ERISA and the governing plan documents. See, e.g., Chesemore v. All. Holdings, Inc., 886 F. Supp. 2d 1007, 1041-42 (W.D. Wis. 2012), aff'd sub nom. Chesemore v. Fenkell, 829 F.3d 803 (7th Cir. 2016) (stating that when fi…
36. ERISA § 502(m) (29 U.S.C. § 1132) — Civil enforcement
    ERISACode / StatuteJan 6, 2025related by meaning
    (m) (m) Penalty for improper distribution In the case of a distribution to a pension plan participant or beneficiary in violation of section 1056(e) of this title by a plan fiduciary, the Secretary shall assess a penalty against such fiduciary in an amount equal to the value of the distribution. Such penalty shall not …
37. ERISA § 4044(b)(7) (29 U.S.C. § 1344) — Allocation of assets
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(7) (7) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) in accordance with regulations prescribed by the corporation.
38. T.C. Summary Opinion 2001-69 — Marsha K. Huggins v. Commissioner
    IRCCourt RulingsMay 14, 2001
    …ived a division of property in the form of monthly payments. This was not a taxable event. See sec. 1041.
39. ERISA § 103(b)(3)(D) (29 U.S.C. § 1023) — Annual reports
    ERISACode / StatuteJan 13, 2021related by meaning
    (b)(3)(D) (D) a schedule of each transaction involving a person known to be party in interest, the identity of such party in interest and his relationship or that of any other party in interest to the plan, a description of each asset to which the transaction relates; the purchase or selling price in case of a sale or …
40. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018related by meaning
    …plan and distributing the plan’s assets; or (c) In the case of a Qualified Plan to which Title I of ERISA has never applied, a surviving spouse who is the sole beneficiary of a plan that provided benefits to a participant who was (i) the sole owner of the business that sponsored the plan and (ii) the only participant i…