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21. 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
22. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992
    …the earlier year, but the amount payable cannot be exactly determined until the later year.” Sec. 1.404(b)-l, Income Tax Regs. The primary issue in this case is not one of deductibility but of timing of the deduction. Section 404(a) allows a deduction for payments of compensation; however, if compensation is paid or ac…
23. Treas. Reg. § 1.404(k)-1T — Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
    IRCRegulationsMay 18, 2016
    Q-1: What does section 404(k) provide? A-1: Section 404(k) allows a corporation a deduction for dividends actually paid in accordance with section 404(k)(2) with respect to stock of such corporation held by an employee stock ownership plan (as defined in section 4975(e)(7)) maintained by the corporation (or by any othe…
24. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
25. PLR 200846021 — Deferred Compensation
    IRCPrivate Letter RulingsNov 14, 2008
    … otherwise be de ductible under Chapter 1 of Subtitle A of the Code, it is deductible under section 404 of the Code, subject to the limitations imposed by section 404. Section 404(a)(5) of the Code generally provides that compensation paid under a nonqualified plan (i.e. , a plan for which contributions are not deducti…
26. 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…
27. 107 T.C. No. 16 — Schmidt Baking Company, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1996
    62-10(a), Income Tax Regs., which refers us to section 404(a)(5), which refers us to section 404(b)(1) and (2), as implemented by section 1.404(b)-1T, Temporary Income Tax Regs., 51 Fed. Reg. 4321 (Feb. 4, 1986), which contains the test that we must apply. Section 1.404(b)-1T, Temporary Income Tax Regs., provides that …
28. ERISA § 404(d)(1)(B)(iii) (29 U.S.C. § 1104) — Fiduciary duties
    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…
29. 71 T.C. 1011 — Orthopedics International, Ltd., P.S. v. Commissioner
    IRCCourt RulingsMar 19, 1979
    …if no employee is a beneficiary under more than one trust * * * Thus petitioner argues that section 404(a)(7) should be applied independently of section 404(a)(1)(D) to allow deductions of up to 30 percent of the covered compensation of those persons who are plan beneficiaries where an excess contribution has been made…
30. 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
31. ERISA § 4216(b) (29 U.S.C. § 1396) — Special rules for plans under section 404(c) of title 26
    PBGCCode / StatuteJan 6, 2017related by meaning
    …vered plans A plan is described in this subsection if— (b)(1) (1) it is a plan described in section 404(c) of title 26 or a continuation thereof; and (b)(2) (2) participation in the plan is substantially limited to individuals who retired prior to January 1, 1976.
32. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    …g other things, make good any losses to the plan resulting from a breach of their fiduciary duties. ERISA sections 403, 404 and 409, 29 U.S.C. 1103, 1104, and 1109. Section 404(c) of ERISA provides a limited exception to these rules for a pension plan that permits a participant or beneficiary to exercise control over t…
33. Treas. Reg. § 1.404(a)-14(b) — Special rules in connection with the Employee Retirement Income Security Act of 1974.
    IRCRegulationsMay 18, 2016
    (b) (b) Definitions. For purposes of this section— (b)(1) (1) Section 404(a). The term “old section 404(a)” means section 404(a) as in effect on September 1, 1974. Any reference to section 404 without the designation “old” is a reference to section 404 as amended by the Employee Retirement Income Security Act of 1974. …
34. ERISA § 502(c) (29 U.S.C. § 1132) — Civil enforcement
    ERISACode / StatuteJan 6, 2025related by meaning
    (c) (c) Administrator's refusal to supply requested information; penalty for failure to provide annual report in complete form
35. 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.
36. Treas. Reg. § 1.404(d)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
    IRCRegulationsMay 18, 2016
    Q-1: How does the amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of contributions or compensation under section 404(d)? A-1: As amended by the Tax Reform Act of 1984, section 404(b) clarifies that section 404(d) shall govern the deduction of contributions paid and compensation paid or in…
37. T.C. Memo. 2022-9 — Hoops, LP, Heisley Member, Inc, Tax Matters Partner v. Commissioner
    IRCCourt RulingsFeb 23, 2022
    …, annuity, stock bonus, or profit-sharing plan, or under any plan of deferred compensation, section 404(a) governs the deductibility of such amounts and prescribes limitations as to the amount deductible for any year. Treas. Reg. § 1.404(a)-1(a)(1); see also Tr eas. Reg. § 1.162-10(c). The parties agree that the compen…
38. 108 T.C. No. 12 — American Stores Company and Subsidiaries v. Commissioner
    IRCCourt RulingsMar 31, 1997
    d be exceeded. Petitioner attempts to finesse this point by positing that, whereas section 404(a)(6) deems a contribution to be made in an earlier tax year, section 413(b)(7) measures employer contributions that are expected to be actually made to a Multiemployer Plan during its plan year. Under this reasoning, the tre…
39. 29 C.F.R. § 2570.131(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
40. 29 C.F.R. § 2570.111(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;