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Go to ERISA 319 (not yet in the library — opens the official source)
75 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
  2. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
  3. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023
    … than dealing with the specific substance of individual reporting and disclosure requirements under ERISA and the Code, the section 319 review is expansive in scope and calls for more generalized questions about how to best communicate information—information that can be quite complex—to the government and to workers o…
  4. PBGCCode / StatuteJan 6, 2017related by meaning
    (a)(19)(A) (A) the value of the benefit liabilities under the plan (determined as of the termination date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title), over (a)(19)(B) (B) the value of the benefit liabilities which would be so determined by only taking into accou…
  5. 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.
  6. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted
  7. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021
    …se proposed changes. 13. Determining the Amount of the Penalty—Mitigating Circumstances (45 CFR 150.319) HHS proposes to make a conforming edit to 45 CFR 150.319 to add reference to the notice to initiate a market conduct examination under the new proposed 45 CFR 150.313(e). 14. Determining the Amount of Penalty—Aggrav…
  8. ERISACode / StatuteJan 6, 2025related by meaning
    For purposes of this subchapter: (1) (1) The terms "employee welfare benefit plan" and "welfare plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established o…
  9. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    …099-R for tax year 2005. - 7 - [*7] $65,500 from the IRA to CST.i° Following the completion of the $319,500 capital contribution, a single membership certificate for 980,000 units was issued to First Trust FBO Terry Ellis IRA on June 23, 2005. On or about November 28, 2005, First Trust, the custodian of Mr. Ellis' IRA,…
  10. ERISA § 504(a)(2) (29 U.S.C. § 1134) — Investigative authority
    ERISACode / StatuteJan 7, 2011related by meaning
    (a)(2) (2) to enter such places, inspect such books and records and question such persons as he may deem necessary to enable him to determine the facts relative to such investigation, if he has reasonable cause to believe there may exist a violation of this subchapter or any rule or regulation issued thereunder or if t…
  11. T.C. Memo. 1997-319 — James B. & Joan E. Murtaugh v. Commissioner
    IRCCourt RulingsJul 9, 1997
    T.C. Memo. 1997-319 UNITED STATES TAX COURT JAMES B. AND JOAN E. MURTAUGH, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5181-95. Filed July 9, 1997. Hedy Pollak Forspan and Mei Chen, for petitioners. Drita Tonuzi , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge : Responde…
  12. 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.
  13. ERISA § 4402(i) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (i) (i) The preceding provisions of this section shall not apply with respect to amendments made to this subchapter in provisions enacted after October 22, 1986.
  14. T.C. Summary Opinion 2002-138 — Robert L. & Sara J. Helm v. Commissioner
    IRCCourt RulingsOct 18, 2002
    …r retirement or certain special purposes. See H. Rept. 105-148, at 337 (1997), 1997-4 C.B. (Vol. 1) 319, 659; S. Rept. 105-33, at 29 (1997), 1997-4 C.B. (Vol. 2) 1067, 1109. The tax characteristics of the Roth IRA are: (1) Contributions are nondeductible, sec. 408A(c)(1); (2) earnings accumulate tax free, sec. 408A(a);…
  15. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …ure of the tendency of a security’s price to respond to swings in the market.” Veritas, 133 T.C. at 319. The market typically is estimated by reference to a n index like the S&P 500 . T he beta of the S&P 500 —the correlation of the market with itself —is one. If a company has a beta greater than one, its returns vary …
  16. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  17. 29 T.C. 737 — R. G. Le Tourneau, Inc. v. Administrator of General Services
    IRCCourt RulingsJan 30, 1958
    …. S. 422; Burnet v. Commonwealth Improvement Co., 287 U. S. 415; Moline Properties v. Commissioner, 319 U. S. 436; Klein v. Board of Supervisors, 282 U. S. 19, 24. See also Higgins v. Smith, 308 U. S. 473; National Investors Corporation v. Hoey, (C. A. 2) 144 F. 2d 466; Paymer v. Commissioner, (C. A. 2) 150 F. 2d 334; …
  18. ERISA § 403(d) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (d) (d) Termination of plan (d)(1) (1) Upon termination of a pension plan to which section 1321 of this title does not apply at the time of termination and to which this part applies (other than a plan to which no employer contributions have been made) the assets of the plan shall be allocated in accordance with the pr…
  19. PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will
    PBGCPBGC Opinion LettersFeb 6, 2001
    … [$80,294] [$84,795] 4/15/ 2000 [$160,294] [$165,870] 7/15/ 2000 [$160,294] [$162,530] 9/15/ 2000 [$319,995] [$319,995] Total: [$1,186, 245] Once the catch-up pay ment for the 1999 plan ye ar was missed on September 15, 2000, the sum of all missed installments and other required pay ments, plus interest, exceeded one m…
  20. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan. (b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.