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
…brief/racial-disparities-in-maternal-and-infant-health-current-status-and-efforts-to-address-them/. 341 See, for example, Hill, Latoya, Samantha Artiga, and Usha Ranji (2022). “Racial Disparities in Maternal and Infant Health: Current Status and Efforts to Address Them,” KFF, available at: https://www.kff.org/racial-eq…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
…SEC 10-k filings, CVS Caremark, Express Scripts, and Optum Rx respectively reported $162.5 billion,[341]
$185.4 billion,[342]
and $133.2 billion [343]
in revenue in 2024, resulting in a total of $481.1 billion. Therefore, the total three-year estimated average cost for this proposed rule represents 0.03 percent of tota…
ERISACode / StatuteJan 4, 1995related by meaning
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—
(1) (1) an employee welfare benefit plan;
(2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
…arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
PBGCCode / StatuteJan 6, 2017related by meaning
(e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…printed page 6895)
and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
PBGCCode / StatuteJan 4, 1995related by meaning
The corporation is authorized to make arrangements with contributing sponsors and members of their controlled groups who are or may become liable under section 1362, 1363, or 1364 of this title for payment of their liability, including arrangements for deferred payment of amounts of liability to the corporation accruin…
146 T.C. No. 7 — James E. Thiessen & Judith T. Thiessen v. Commissioner IRCCourt RulingsMar 29, 2016
…ount
Prorated 2003 property taxes $212.94
Earnest money deposit (cash) 60,000.00
Other cash payment 341,764.56
Promissory note to seller 200,000.00
Purchase price 601,977.50
ERISACode / StatuteJan 6, 2025related by meaning
(g)(2)(D) (D) reasonable attorney's fees and costs of the action, to be paid by the defendant, and
(g)(2)(E) (E) such other legal or equitable relief as the court deems appropriate.
ERISACode / StatuteJan 4, 1995related by meaning
(6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
110 T.C. No. 22 — Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner IRCCourt RulingsApr 27, 1998
…an under section 401(a). Before the passage of the Employee Retirement
Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat.
829, we would have had to answer this question "no". Before
ERISA, we were not authorized to grant a declaratory judgment
concerning respondent's determination that an employer's pension
…
IRCCourt RulingsDec 16, 2008
…n such form and manner as the
Secretary may require .
In Dwyer v . Co mm issioner , 106 T .C . 337, 341 (1996), w e
stated :
The regulations, promulgated pursuant to the
statutory authorization contained in section 72(m)(7),
provide that an individual will be considered to be
disabled if he or she is unable to engage i…
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…
PBGCCode / StatuteJan 6, 2017related by meaning
(b) (b) A plan may, in a manner not inconsistent with regulations, which shall be prescribed by the corporation, adjust the amount of unfunded vested benefits allocable to other employers under a plan maintained by an employer described in subsection (a).
IRCCourt RulingsNov 21, 2007
…alizes a net loss from that activity
during the year . See Dwyer v . Commissioner , 106 T .C . 337, 341
(1996) .
In this case, petitioners introduced into evidence certain
IRCCourt RulingsJun 16, 1987
…nsaction provisions of section 4975. Calfee, Halter & Griswold v. Commissioner, 88 T.C. 641 (1987). ERISA section 406 has been uniformly interpreted as a per se prohibition of the transactions defined therein. Donovan v. Cunningham, 716 F.2d 1455, 1464-1465 (5th Cir. 1983); Donovan v. Mazzola, 716 F.2d 1226, 1237-1238 …
ERISACode / StatuteJan 6, 2025related by meaning
(b) (b) Publication of summary plan description and annual report to participants and beneficiaries of plan Publication of the summary plan descriptions and annual reports shall be made to participants and beneficiaries of the particular plan as follows:
79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCFinal Rules (FR)Feb 24, 2014
…n Services
These final regulations amend the 2004 HIPAA regulations implementing Code section 9801, ERISA section 701, and PHS Act section 2701 (as originally added by HIPAA) to remove provisions superseded by the prohibition on preexisting conditions under PHS Act section 2704, added by the Affordable Care Act.
HHS wi…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…manner consistent with the
property’s highest and best use. See Mitchell v. United States, 267 U.S.
341, 344 – 45 (1925); Stanley Works & Subs. v. Commissioner, 87 T.C.
389, 400 (1986); Treas. Reg. § 1.170A - 14(h)(3)(ii). A property’s highest
and best use is the most profitable use that is legally permissible,
physica…
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…