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Go to ERISA 1505 (not yet in the library — opens the official source)
88 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …brief containing this argument is excerpted infra part IV. 46 Codified as amended at 44 U.S.C. sec. 1505(a) and (b) (2012). 47 Codified as amended at 44 U.S.C. sec. 1501 (2012). 48 Codified as amended at 4 4 U.S.C. sec. 1503 (Supp. I V 2017). 80 Division by the relevant agency; 49 that after filing, a copy of each docu…
  2. 106 T.C. No. 3 — James H. & Josephine A. Swanson v. Commissioner
    IRCCourt RulingsFeb 14, 1996
    …39, 102 Stat. 3342, 3743, we find them to be inapposite. See Sansom v. United States , 703 F. Supp. 1505 (N.D. Fla. 1988). Commissioner , 89 T.C. 79, 84 (1987), affd. 861 F.2d 131 (5th Cir. 1988). Thus, a position that is "substantially justified" is one that is "justified to a degree that could satisfy a reasonable pe…
  3. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  4. 84 FR 12929 — Gulf Coast Restoration Trust Fund
    IRCFinal Rules (FR)Apr 3, 2019
    … See the Document Drafting Handbook for more details. Department of the Treasury 31 CFR Part 34 RIN 1505-AC55 AGENCY: Office of the Fiscal Assistant Secretary, Treasury. ACTION: Final rule. SUMMARY:
  5. 79 FR 36387 — Debt Cancellation Contracts and Debt Suspension Agreements
    IRCFinal Rules (FR)Jun 27, 2014
    …6(b)” is corrected to read “§ 37.6(d)”. [FR Doc. 2014-15113 Filed 6-26-14; 8:45 am] BILLING CODE 1505-01-D
  6. 83 FR 28563 — Regulations for the Gulf Coast Restoration Trust Fund
    IRCProposed Rules (FR)Proposed Jun 20, 2018
    … See the Document Drafting Handbook for more details. Department of the Treasury 31 CFR Part 34 RIN 1505-AC55 AGENCY: Office of the Fiscal Assistant Secretary, Treasury. ACTION: Notice of proposed rulemaking. SUMMARY:
  7. 76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Sep 29, 2011
    …ted to appear as follows: (ii) Example. [FR Doc. C1-2011-21164 Filed 9-28-11; 8:45 am] BILLING CODE 1505-01-D
  8. 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…
  9. 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.
  10. 76 FR 6112 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCProposed Rules (FR)Proposed Feb 3, 2011
    … See the Document Drafting Handbook for more details. Department of the Treasury 31 CFR Part 29 RIN 1505-AC02 AGENCY: Departmental Offices, Treasury. ACTION: Proposed rule; extension of comment period. SUMMARY: On November 22, 2010, the Department of the Treasury published a proposed rule to amend subpart C of its rule…
  11. 75 FR 71047 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCProposed Rules (FR)Proposed Nov 22, 2010
    … See the Document Drafting Handbook for more details. Department of the Treasury 31 CFR Part 29 RIN 1505-AC02 AGENCY: Departmental Offices, Treasury. ACTION: Proposed rule. SUMMARY:
  12. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020★ strong match
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  13. 76 FR 50883 — U.S. Customs and Border Protection
    IRCFinal Rules (FR)Aug 17, 2011
    …rtment of the Treasury 19 CFR Part 159 [USCBP-2010-0008; BP Dec. 11-17] RIN 1515-AD67 (formerly RIN 1505-AC21) AGENCY: Customs and Border Protection, Department of Homeland Security; Department of the Treasury. ACTION: Final rule. SUMMARY: This document amends title 19 of the Code of Federal Regulations (“CFR”) pertain…
  14. 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.
  15. ERISA § 305(e)(9)(F)(iii) (29 U.S.C. § 1085) — Additional funding rules for multiemployer plans in endangered status or critical status
    ERISACode / StatuteJan 24, 2020related by meaning
    (e)(9)(F)(iii) (iii) Form and manner Any notice under clause (i)— (e)(9)(F)(iii)(I) (I) shall be provided in a form and manner prescribed in guidance by the Secretary of the Treasury, in consultation with the Pension Benefit Guaranty Corporation and the Secretary of Labor, notwithstanding any other provision of law, (e…
  16. 76 FR 18388 — Single-Employer Plan Termination Initiated by PBGC
    PBGCFinal Rules (FR)Apr 4, 2011
    …t of the material by the intended recipient. [FR Doc. 2011-8007 Filed 4-1-11; 8:45 am] BILLING CODE 1505-01-D
  17. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019★ strong match
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  18. 75 FR 54542 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Sep 8, 2010
    …f Exemption Determinations is N-5700. [FR Doc. C1-2010-21073 Filed 9-7-10; 8:45 am] BILLING CODE 1505-01-D
  19. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    … section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
  20. ERISA § 408(a)(1) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(1) (1) administratively feasible, (a)(2) (2) in the interests of the plan and of its participants and beneficiaries, and (a)(3) (3) protective of the rights of participants and beneficiaries of such plan.