ERISACode / StatuteJan 6, 2017
…redress of claims which are denied in whole or in part (including procedures required under section 1133 of this title), and if the employer so elects for purposes of complying with section 1181(f)(3)(B)(i) of this title, the model notice applicable to the State in which the participants and beneficiaries reside.
ERISACode / StatuteJan 6, 2025related by meaning
(i)(2)(D) (D) was adopted prior to, or pursuant to a collective bargaining agreement entered into prior to, the date on which the employer became a debtor in a case under title 11 or similar Federal or State law.
(i)(3) (3) This subsection shall apply only to plans (other than multiemployer plans or CSEC plans) covered…
85 FR 39831 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA; Correction ERISAFinal Rules (FR)Jul 2, 2020
… of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c)(7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8).
IRCCourt RulingsNov 7, 1996
…und] from her qualified plan [the
- 10 -
10
Sec. 4980A was originally enacted as sec. 4981A by sec.
1133(a) of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat.
(continued...)
Retirement System]".
Further, we observe that the statutory definition of
"retirement distribution" in section 4980A(e)(1)(A) expressly
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010
…ary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sec. 2560.503-1 also issued under 29 U.S.C. 1133. Sec. 2560.502c-7 also issued under 29 U.S.C 1132(c)(7). Sec. 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Sec. 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8).
2. Add § 2560.502c-8 to read as follows:
§ 2…
ERISACode / StatuteJan 4, 1995
In accordance with regulations of the Secretary, every employee benefit plan shall—
(1) (1) provide adequate notice in writing to any participant or beneficiary whose claim for benefits under the plan has been denied, setting forth the specific reasons for such denial, written in a manner calculated to be understood by…
ERISACode / StatuteJan 6, 2025related by meaning
(c) (c) Administrator's refusal to supply requested information; penalty for failure to provide annual report in complete form
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013
…uthority citation for part 2560 is revised to read as follows:
Authority:
29 U.S.C. 1002(40), 1132, 1133, 1134, 1135, and 1151; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012).
2. Sections 2560.521-1 through 2560.521-4 are added to read as follows:
§ 2560.521-1
Cease and desist and seizure orders under…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
… of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c)(7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8).
5. Amend § 2560.503-1 by:
a. Revis…
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.
ERISACode / StatuteJan 6, 2025related by meaning
(b)(16)(D) (D) if the party in interest has an ownership interest in the system or venue described in subparagraph (A), the system or venue has been authorized by the plan sponsor or other independent fiduciary for transactions described in this paragraph, and
(b)(16)(E) (E) not less than 30 days prior to the initial t…
ERISACode / StatuteJan 4, 1995related by meaning
(6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
146 T.C. No. 7 — James E. Thiessen & Judith T. Thiessen v. Commissioner IRCCourt RulingsMar 29, 2016
…o refer to the definition of gross income found in section
61); cf Benson v. Commissioner, 560 F.3d 1133, 1136-1137 (9th Cir. 2009)
¹8We note for completeness that the deemed distributions exceed 25% of the
amount of gross income reported on the 2003 joint return.
- 25 -
(holding that the failure to report constructive…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…f Labor.
SUPPLEMENTARY INFORMATION:
Background
The Employee Retirement Income Security Act of 1974 (ERISA) provides, in relevant part, that a person is a fiduciary with respect to a plan to the extent they render investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other …
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…he authority citation for part 2560 is revised to read as follows:
Authority:
29 U.S.C. 1002, 1132, 1133, 1134, 1135, and Secretary of Labor's Order 1-2011, 77 FR 1088 (January 9, 2012). Pub. L. 101-410, 104 Stat. 890 (28 U.S.C. 2461 note), as amended by section 31001(s) of Pub. L. 104-134, 110 Stat. 1321-373, and sect…
IRCCourt RulingsFeb 1, 2011
…stablish "some factual foundation"
for the assessment, see Portillo v. Commissioner, 932 F.2d 1128,
1133 (5th Cir. 1991), affg. in part and revg. in part T.C. Memo.
1990-68; Carson v. United States, 560 F.2d 693, 696 (5th Cir.
1977) ("The tax collector's presumption of correctness has a
herculean muscularity of Goliath…
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…
IRCCourt RulingsApr 30, 2012
…resent any predicate evidence relating to this matter. See Portillo v.
Commissioner, 932 F.2d 1128, 1133 (5th Cir. 1991) (holding that "a court need
not give effect to the presumption of correctness in a case involving unreported
income if the Commissioner cannot present some predicate evidence supporting its
IRCCourt RulingsApr 16, 2026
…cting the taxpayer with the
income-producing activity, see Portillo v. Commissioner, 932 F.2d 1128,
1133 (5th Cir. 1991), aff’g in part, rev’g in part and remanding T.C.
Memo. 1990-68, or demonstrate that the taxpayer actually received
income, Edwards v. Commissioner, 680 F.2d 1268, 1270– 71 (9th Cir.
IRCCourt RulingsJun 23, 2025
…g the taxpayer with the income -
pro ducing activity, see Portillo v. Commissioner , 932 F.2d 1128, 1133
(5th Cir. 1991), aff’g in part, rev’g in part and remanding T.C. Memo.
1990- 68, or demonstrate that the taxpayer actually received income, Edwards v. Commissioner, 680 F.2d 1268, 1270– 71 (9th Cir. 1982) (per curia…