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Go to ERISA 129 (not yet in the library — opens the official source)
90 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …lties Inflation Adjustment Act of 1990, as amended).” PART 2575—ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I 52. The authority citation for subpart A of 29 CFR part 2575 is revised to read as follows: Authority: Pub. L. 101-410, 104 Stat. 890 (28 U.S.C. 2461 note), as amended by section 31001(s) of Pub. L. 104-134…
  2. ERISA § 411(b) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    (b) (b) Penalty Any person who intentionally violates this section shall be fined not more than $10,000 or imprisoned for not more than five years, or both.
  3. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …nt that the Brazilian legal re strictions be taken into account. As previously explained, paragraph 129 of the stipulation means that respondent agrees that if petitioner prevails in its argument that the Brazilian legal restrictions should be taken into account, the minimum section 48 2 adjustment should be $165,783. …
  4. 81 FR 4599 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
    IRCProposed Rules (FR)Proposed Jan 27, 2016
    …plans subject to section 411(a)(8), Rev. Rul. 71-147 remains valid guidance for purposes of the pre-ERISA vesting rules. Back to Citation 5.  Section 72(t)(10)(B) was amended by section 2(a) of Defending Public Safety Employees' Retirement Act, Public Law 114-26 (129 Stat. 319) (2015)) and section 308 of Protecting Ame…
  5. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    …ed into a series of agreements. Pursuant to these agreements the Summa subsidiaries paid JC Export $129,791, $672,048, $625,438, and $810,646 on January 18, April 23, July 25, - 7 - [*7] and December 22, 2008, respectively.5 Summa also paid $1,083 of expenses on behalf of JC Export and JC Holding during 2008. The Summa…
  6. ERISA § 104(c) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (c) (c) Statement of rights The Secretary may by regulation require that the administrator of any employee benefit plan furnish to each participant and to each beneficiary receiving benefits under the plan a statement of the rights of participants and beneficiaries under this subchapter.
  7. 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 …
  8. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…
  9. ERISA § 209(a)(1)(C) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    ERISACode / StatuteJan 6, 2017related by meaning
    (a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title). (a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
  10. Treas. Reg. § 1.414(r)-10 — Separate application of section 129(d)(8). [Reserved]
    IRCRegulationsSep 9, 2016
    Separate application of section 129(d)(8). [Reserved]
  11. 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…
  12. PBGCCode / StatuteJan 4, 1995related by meaning
    (a) (a) Persons entitled to maintain actions (a)(1) (1) A plan fiduciary, employer, plan participant, or beneficiary, who is adversely affected by the act or omission of any party under this subtitle with respect to a multiemployer plan, or an employee organization which represents such a plan participant or beneficiar…
  13. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    …ng given a reasonable opportunity to present such evidence. Id.; see also Giamelli v. Commissioner, 129 T.C. 107, 114-115 (2007). - 17 - [*17] In evaluating a determination by the Office of Appeals after a CDP hearing, the Court's general standard of review for evaluating challenges to the underlying tax liability is d…
  14. Treas. Reg. § 1.417(e)-1(d)(7)(v)(A) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    …benefit. Accordingly, this single-sum payment is equal to 25% of the full single-sum amount, or $42,129. The remaining portion of the accrued benefit is 75% of the total accrued benefit, or $750 per month payable as a straight life annuity at normal retirement age. (4) To settle the remaining portion of the accrued ben…
  15. Court of Appeals for the Tenth Circuit — Phillips v. Boilermaker-Blacksmith National Pension Trust
    ERISACourt RulingsSep 29, 2026
    …deadline to bring a civil action when denying benefits); Mirza v. Ins. Adm’r of Am. Inc. , 800 F.3d 129, 136 (3d Cir. 2015) ( stating that “29 C.F.R. § 2560.503 – 1(g)(1)(iv) requires that adverse benefit determinations set forth any plan- imposed time limit for seeking judicial review”); Moyer v. Metro. Life Ins. Co .…
  16. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
  17. ERISA § 732(d)(3)(A) (29 U.S.C. § 1191a) — Special rules relating to group health plans
    ERISACode / StatuteJan 6, 1997related by meaning
    (d)(3)(A) (A) in connection with a group health plan maintained by a partnership, an individual who is a partner in relation to the partnership, or (d)(3)(B) (B) in connection with a group health plan maintained by a self-employed individual (under which one or more employees are participants), the self-employed indivi…
  18. ERISACode / StatuteJan 6, 2025related by meaning
    The Secretary may prescribe regulations to carry out the provisions of this part.
  19. T.C. Summary Opinion 2012-119 — John Bruce & Frances H. Corcoran v. Commissioner
    IRCCourt RulingsDec 10, 2012
    …under the plan even if he has only forfeitable rights to those benefits." H.R. Rept. No. 93-807, at 129 (1974), 1974-3 C.B. (Supp.) 236, 364. Section 1.219-2(b),.Income Tax Regs., concerns defined benefit plans and, in particular, states: "[A]n individual is an active participant in a defined benefit plan if for any po…
  20. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024
    …Budget Act of 2015.”) ); Bipartisan Budget Act of 2015, Pub. L. No . 114- 74, § 1101(f)(3), (g)(1), 129 Stat. 584, 637 – 38 (“[Amended section 6501(n)] shall apply to returns filed for partnership taxable years beginning after December 31, 2017.”); Surface Transportation and Veterans Health Care Choice Improvement Act …