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21. 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…
22. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
23. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
24. I.R.C. § 408(p)(6)(A)(ii) — Individual retirement accounts
    IRCCode / StatuteJan 6, 2025
    …graph (B), the term "compensation" means net earnings from self-employment determined under section 1402(a) without regard to any contribution under this subsection. The preceding sentence shall be applied as if the term "trade or business" for purposes of section 1402 included service described in section 1402(c)(6). …
25. ERISA § 4220(b) (29 U.S.C. § 1400) — Approval of amendments
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
26. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011
    ings from self-employment derived by an individual during the taxable year. Sec. 1402(b). The term "net earnings from self-employment" means the gross income derived by an individual from the carrying on of any trade or business, reduced by the deductions attributable to that trade or business. Sec. 1402(a); sec. 1.140…
27. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
28. REG-133300-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
    loyee Retirement Income Security Act of 1974 (ERISA), and (4) participants are provided a notice that satisfies the requirements of section 414(w)(4). Section 414(w)(4) requires that, within a reasonable period before each plan year, each employee to whom the arrangement applies for such year receive written notice of …
29. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    IRCCourt RulingsApr 14, 2005
    …ied employee pension. Individuals who have net earnings from self-employment (as defined in section 1402(a)) are treated as their own employers under a simplified employee pension plan. See secs. 401(c)(4), 408(k)(7). Section 1402(a) defines “net earnings from self-employment” as the gross income derived by an individu…
30. T.C. SUMMARY OPINION 2020-10 — James H. Dunlap & Eileen M. Dunlap v. Commissioner
    IRCCourt RulingsFeb 18, 2020
    …lies on in one of her arguments. M infra p. 16. The other applicable statutes are sections 1401 and 1402, which provide for the imposition of self-employment tax and definitions, respectively. Section - 10 - 1.1402(a)-1, Income Tax Regs., provides additional definitions and detail of earnings from self-employment. Sect…
31. 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.
32. T.C. Memo. 1996-231 — Charles E. King v. Commissioner
    IRCCourt RulingsMay 22, 1996
    …income" is defined by section 401(c) as the net earnings from self-employment as defined in section 1402(a), but "only with respect to a trade or business in which personal services of the taxpayer are a material income-producing factor." Sec. 401(c)(2)(A)(i). Under section 1402(a), "net earnings from self-employment" …
33. 89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
    IRCFinal Rules (FR)Apr 3, 2024
    roup health plans. The provisions of the PHS Act incorporated into the Code and ERISA, as amended or added by the ACA, are sections 2701 through 2728. In addition to market-wide provisions applicable to group health plans and health insurance issuers in the group and individual markets, the ACA established Health Benef…
34. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 C.F.R. 2510.3-2(d)(1)(iii). ↩ See Interpr…
35. ERISA § 702(c)(4)(D) (29 U.S.C. § 1182) — Prohibiting discrimination against individual participants and beneficiaries based on health status
    ERISACode / StatuteJan 5, 2009related by meaning
    (c)(4)(D) (D) The plan or issuer notifies the Secretary in writing that the plan or issuer is conducting activities pursuant to the exception provided for under this paragraph, including a description of the activities conducted. (c)(4)(E) (E) The plan or issuer complies with such other conditions as the Secretary may …
36. 83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans
    ERISAFinal Rules (FR)Jun 21, 2018
    …Ps may rely on the definitions of “wages” and “self-employment income” in Code sections 3121(a) and 1402(b) (but without regard to the exclusion in section 1402(b)(2)), respectively. Concerns about the potential liability of issuers with respect to ineligible individuals wrongly treated as working owners would invariab…
37. T.C. Memo. 1997-250 — John E. & Concetta Lozon v. Commissioner
    IRCCourt RulingsJun 4, 1997
    tax (SECA tax). See secs. 1401, 1402. The SECA tax is a different tax from the FICA tax, though the SECA tax rate is equal to the sum of the employer and employee tax rates under FICA. The parties agree that if petitioners are held to be independent contractors, then they are liable for SECA tax on their net earnings.…
38. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    roup health plans. The provisions of the PHS Act incorporated into the Code and ERISA, as amended or added by the ACA, are sections 2701 through 2728. In addition to market-wide provisions applicable to group health plans and health insurance issuers in the group and individual markets, the ACA established Health Benef…
39. 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
40. ERISA § 3022(a)(6) (29 U.S.C. § 1222) — Duties
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.