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75 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  2. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
    IRCNoticesApr 6, 2009
    …1)] + [$57,536 x (1.06250 -1)] - [$6,400 x (1.0625(1.5/12) -1)] - [$1,800 x (1.0625(3/12) -1)] = $3,212 Computation of average value of assets The average value of assets as of January 1, 2010, is computed as follows: Determination date 1/1/2009 4/1/2009 7/1/2009 10/1/2009 Total fair market value at beginning of quarte…
  3. ERISACode / StatuteJan 6, 2025related by meaning
    (d)(1)(B)(iii) (iii) under section 4980(d)(2)(C) of title 26 with respect to the allocation of assets to participants of the qualified replacement plan. (d)(2) (2) For purposes of this subsection— (d)(2)(A) (A) any term used in this subsection which is also used in section 4980(d) of title 26 shall have the same meanin…
  4. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …TARY INFORMATION: I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
  5. 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…
  6. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …cent) were applied to the number of participants 18 to 64 in level-funded and self-funded plans (61,212,180), resulting in an estimated population of 4,009,398 participants with diabetes (0.0655 × 61,212,180 = 4,009,398), 4,603,156 participants with heart disease (0.0752 × 61,212,180 = 4,603,156, and 13,429,952 partici…
  7. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  8. T.C. Memo. 2022-101 — William T. Ashford v. Commissioner
    IRCCourt RulingsSep 29, 2022
    …ion 6020(b) before determining a deficiency is frivolous. Stewart v. Commissioner, T.C. Memo. 2005- 212, 2005 Tax Ct. Memo LEXIS 212 , at *5 (citing Schiff v. United States, 919 F.2d 830, 832 – 33 (2d Cir. 1990) ) . The Commissioner need not prepare a n SFR under section 6020(b) in order to determine a deficiency for a…
  9. ERISA § 4022A(g)(5) (29 U.S.C. § 1322a) — Multiemployer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020related by meaning
    (g)(5) (5) Regulations prescribed by the corporation to carry out the provisions of this subsection, may, to the extent provided therein, supersede the requirements of sections 1426, 1431, and 1441 of this title, and the requirements of section 418E of title 26, but only with respect to benefits guaranteed under this s…
  10. 76 FR 27889 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)May 13, 2011
    …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, Rate Set 212, as set forth below, is added to the table. Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (pe…
  11. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
  12. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …6 11 21,231 849,256.00 39,065.78 888,321.78 §§ 54.9815-2715A3(b)(i); 2590.715-2715A3(b)(i); and 147.212(b)(1)(i) 0938-1372 1,959 16,325 3,199 6,266,188 848,390,660.00 0 848,390,660.00 §§ 54.9815-2715A3(b)(1)(ii); 2590.715-2715A3(b)(1)(ii); and 147.212(b)(1)(ii) 0938-1372 1,959 16,325 1,651 3,233,656 453,887,240.00 0 45…
  13. ERISACode / StatuteJan 8, 2008related by meaning
    (a) (a) Subchapter II of chapter 5, and chapter 7, of title 5 (relating to administrative procedure), shall be applicable to this subchapter.
  14. 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.
  15. 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 …
  16. 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
    …AND AGREEMENTS? 211 .01 Legislation authorizing user fees 211 .02 Requests to which user fees apply 212 .03 Requests and other actions that do not require the payment of a user fee. 212 .04 Exemptions from the user fee requirements 212 .05 User fees under EPCRS 212 .06 Requests involving multiple offices, fee categorie…
  17. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    … section 212 of the Pension Protection Act of 2006 (PPA), Public Law 109-280, respectively, amended ERISA by adding section 305 and amended the Internal Revenue Code (Code) by adding section 432, to provide additional rules for multiemployer defined benefit pension plans in endangered status or critical status. All ref…
  18. ERISA § 512(e) (29 U.S.C. § 1142) — Advisory Council on Employee Welfare and Pension Benefit Plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Termination Section 1013(a) of title 5 (relating to termination) shall not apply to the Council.
  19. REG-121508-18 — Notice of Proposed Rulemaking
    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…
  20. PLR 201330030 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.)
    IRCPrivate Letter RulingsJul 26, 2013
    …oyer “shall not be deductible under section 162 (relating to trade or business expenses) or section 212 (relating to expenses for the production of income), but if they satisfy the conditions of such sections, they shall be deductible...” See also , § 1.404(a) - 1(b). Section 404(a) no longer specifical ly refers to §§…