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Go to ERISA 152 (not yet in the library — opens the official source)
87 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.409A-3(i)(3)(i) — Permissible payments.
    IRCRegulationsMay 18, 2016
    …use, the service provider's beneficiary, or the service provider's dependent (as defined in section 152, without regard to section 152(b)(1), (b)(2), and (d)(1)(B)); loss of the service provider's property due to casualty (including the need to rebuild a home following damage to a home not otherwise covered by insuranc…
  2. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  3. Treas. Reg. § 1.401(k)-1(d)(3)(ii)(B) — Certain cash or deferred arrangements.
    IRCRegulationsNov 17, 2025
    …ry education for the employee, for the employee's spouse, child or dependent (as defined in section 152 without regard to section 152(b)(1), (b)(2) and (d)(1)(B)), or for a primary beneficiary under the plan; (4) Payments necessary to prevent the eviction of the employee from the employee's principal residence or forec…
  4. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  5. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003
    …ce or otherwise, for medical care of the taxpayer, his spouse or a dependent (as defined in section 152), to the extent that such expenses exceed 7.5 percent of adjusted gross income. As relevant here, section 152(a)(1) defines a "dependent" to mean a taxpayer's father or sister who received or is treated under section…
  6. 83 FR 56763 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
    IRCProposed Rules (FR)Proposed Nov 14, 2018
    …ry education for the employee, for the employee's spouse, child or dependent (as defined in section 152 without regard to section 152(b)(1), (b)(2) and (d)(1)(B)), or for a primary beneficiary under the plan; ( 4) Payments necessary to prevent the eviction of the employee from the employee's principal residence or fore…
  7. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter. (2) Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
  8. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    Rev. Proc. 2019–4 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? 152 .01 Purpose of revenue procedure 152 .02 Organization of revenue procedure 152 .03 Other guidance affecting this revenue procedure 152 .04 Updated annually 154 SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 20…
  9. 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.
  10. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018
    Rev. Proc. 2018–4 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? 152 .01 Purpose of revenue procedure 152 .02 Organization of revenue procedure 152 .03 Other guidance affecting this revenue procedure 152 .04 Updated annually 153 SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 20…
  11. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
  12. IRCRegulationsDec 30, 2016
    (a)(12) (12) Dependent. The term dependent means a child (as defined in section 152(f)(1) but excluding a stepson, stepdaughter or an eligible foster child (and excluding any individual who is excluded from the definition of dependent under section 152 by operation of section 152(b)(3))) of an employee who has not atta…
  13. 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.
  14. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  15. 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…
  16. 79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage
    IRCFinal Rules (FR)Feb 12, 2014
    d States. Section 152(b)(3), which is not incorporated in the definition of dependent under the proposed regulations, provides that the term dependent does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to…
  17. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  18. PLR 201611003 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsMar 11, 2016
    …e (as defined in section 213(d)) of the taxpayer, his spouse, his dependents (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), and any PLR - 121608-15 6 child (as defined in section 152(f)(1) ) of the taxpayer who as of the end of the taxable year has not attai…
  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. T.C. Memo. 2011-58 — Erin N. Hellweg v. Commissioner
    IRCCourt RulingsMar 9, 2011
    … to both the deemed and actual distributions. For 2004 to 2006 ENH reported dividend income of $100,152, $99,916, and $80,510 and paid Federal income taxes of $22,063, $21,943, and $15,349,v respectively. TDH reported dividend income of $100,152, $99,916, and $80,510 and paid Federal income taxes of $22,063, $21,943, a…