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21. ERISA § 407(d)(9) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (d)(9) (9) For purposes of this section, an arrangement which consists of a defined benefit plan and an individual account plan shall be treated as 1 plan if the benefits of such individual account plan are taken into account in determining the benefits payable under such defined benefit plan.
22. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …omatic Portability Feature 526,579 0 526,579 620,611 620,611 No Automatic Portability Feature 3 283,543 0 283,543 334,175 334,175 1  In the baseline, accounts with assets between $5,001 and $7,000 are not subject to mandatory distribution. In the post-rule scenario, all accounts with assets below $7,000 are subject to …
23. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …er concedes that the gross proceeds of her settlement of the State Farm class action law suit--$283,543--are not excluded from her gross income under section 104(a)(2), 2 but
24. 88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Feb 2, 2023
    …o Citation 29.   See Pennsylvania v. Trump, 281 F. Supp. 3d 553 (E.D. Pa. 2017), affirmed, 930 F.3d 543 (3d Cir. 2019). Back to Citation 30.   See Pennsylvania v. Trump, 351 F. Supp. 3d 791 (E.D. Pa. 2019), affirmed, 930 F.3d 543 (3d Cir. 2019); and California v. Azar, 351 F. Supp. 3d 1267 (N.D. Cal. 2019) (enjoining t…
25. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
26. T.C. Memo. 2002-166 — Wayne A. McFadden v. Commissioner
    IRCCourt RulingsJul 2, 2002
    …se debt, owed him by Stephanie and David on the Atascadero loan, was satisfied to the extent of $38,543, the amount by which the property’s fair market value--$207,500--exceeded the Great Western note secured by the first deed of trust--$168,957--and is a “cost” of the property to petitioner. In addition, petitioner to…
27. T.C. Memo. 2023-140 — Kunjlata J. Jadhav & Jalandar Y. Jadhav v. Commissioner
    IRCCourt RulingsNov 21, 2023
    …Court may approximate the deductible amount of the expense. See Cohan v. Commissioner, 39 F.2d 540, 543 – 44 (2d Cir. 1930). However, the taxpayer must present sufficient evidence to establish a rational basis for making the estimate. See id. ; Vanicek v. Commissioner, 85 T.C. 731, 742– 43 (1985). A. 2014 Schedule C 1.…
28. 79 FR 78578 — Summary of Benefits and Coverage and Uniform Glossary
    IRCProposed Rules (FR)Proposed Dec 30, 2014
    …20,000 36,975,000 617,750 18,285,400 617,750 18,285,400 Uniform Glossary 1,102,000 1,102,000 18,367 543,653 18,367 543,653 Notice of Modification 1,160,000 719,200 11,987 354,805 11,987 354,805 Total 62,909,328 39,059,864 652,498 19,313,933 652,498 19,313,933 The Departments note that persons are not required to respon…
29. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
30. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012
    …tion 19,000 10,000 10,000 13,000 Notice to the Department 2,000 1,000 1,000 1,000 Total 9,513,000 1,543,000 1,543,000 4,200,000 Note: The displayed numbers are rounded to the nearest thousand and therefore may not add up to the totals These paperwork burden estimates are summarized as follows: Type of Review: Revision …
31. 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…
32. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
33. 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 …
34. Court of Appeals for the Seventh Circuit — Lynnette Kaiser v. Alcoa USA Corp.
    ERISACourt RulingsAug 14, 2026
    Inc. , 401 F.3d 779, 784 (7th Cir. 2005). Unlike pension plans, ERISA does not require that retiree healthcare benefits be vested. Indeed, such benefits will generally “cease, in the ordinary course, upon termination of the bargaining agreement.” Tackett, 584 U.S. at 441–42 (citation omitted); Ro s setto v. Pabst Brewing…
35. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …ns reported the following information: 1988 1989 1990 1991 1992 Total income $440,673 $571,125 $672,543 $622,323 $639,859 Compensation of officers 164,000 327,000 450,000 315,000 367,000 Salaries & wages 86,551 36,600 42,656 23,247-0 - Pension, profit-sharing, plans 73,462 77,769 93,556 160,351 102,506 Employee benefit…
36. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
37. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    …xpense, the Court may estimate the amount.” Id. at *23 ( citing Cohan v. Commissioner, 39 F.2d 540, 543– 44 (2d Cir. 1930)). “In making the estimate, the Court bears heavily against the taxpayer who failed to more precisely substantiate the expense.” Id. ( citing Cohan v. Commissioner, 39 F.2d at 544). “The Court will …
38. 107 T.C. No. 16 — Schmidt Baking Company, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1996
    …on of the Court of Appeals for the Ninth Circuit in Albertson's Inc. v. Commissioner , 42 F.3d 537, 543 (9th Cir. 1994), affg. 95 T.C. 415 (1990). The Ninth Circuit noted that, for nonqualified plans, "the employer is ordinarily allowed no deduction for contribution, payments or benefits until they are taxed to the emp…
39. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    …,018 205,143 75,875 147,540 Total Small Private 769,646 561,842 207,805 404,080 All Small Plans 827,543 604,107 223,437 434,477 * Totals displayed in the table may not sum due to rounding. 3. Cost of Proposed Rules a. Small Plan Sponsors and Plans Small plan sponsors would be able to choose to offer excepted fertility …
40. 29 T.C. 22 — Loeb v. Commissioner
    IRCCourt RulingsOct 11, 1957
    …ance Company for insurance on the life of Clarence. On that day, Home Life issued policy number 484,543 in the face amount of $10,000 on the life of Clarence. This policy is hereinafter referred to as the Home Life policy. Bessie was the primary beneficiary of this policy and the policy provided specifically that Bessi…