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21. 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.
22. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …ows: $15,852,213 in 1988, $29,453,541 in 1989, $25,281,057 in 1990, $14,178,375 in 1991, and $7,508,766 in 1992. Prime never valued the Trust as a whole, and Prime never filed a Form 5500 (Annual Return/Report of Employee Benefit Plan)
23. ERISA § 105(c) (29 U.S.C. § 1025) — Reporting of participant's benefit rights
    ERISACode / StatuteJan 24, 2020related by meaning
    (c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
24. ERISA § 4022(b)(8) (29 U.S.C. § 1322) — Single-employer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020related by meaning
    (b)(8) (8) If an unpredictable contingent event benefit (as defined in section 1056(g)(1) of this title) is payable by reason of the occurrence of any event, this section shall be applied as if a plan amendment had been adopted on the date such event occurred.
25. T.C. Memo. 2011-31 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsFeb 1, 2011
    … Drygoods Co..v. United States, 280 U.S. 453, 464 (1930), we used in Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986), a fourpart test (Beard test) to determine whether a document submitted
26. 167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner
    IRCCourt RulingsJul 15, 2026
    …elected had adjusted prices between $3,589 and $3,903 per acre, for an average adjusted price of $3,766 per acre. O n the basis of his analysis, Mr. Ball determined the before value of the Property to be $3,800 per acre, for a value of $1,440,000. We find no flaws in Mr. Ball’s approach, and we find his bottom line to …
27. ERISA § 307 (29 U.S.C. § 1085b) — §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
    ERISACode / StatuteJan 5, 2015related by meaning
    §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
28. Treas. Reg. § 1.415(b)-1(c)(6) — Limitations for defined benefit plans.
    IRCRegulationsSep 9, 2016
    …2) and (d)(3) for the distribution is equal to $45,954. This amount divided by 1.05 is equal to $43,766. Thus, the annual benefit attributable to the single sum portion of the benefit is $46,912.(v) Conclusion. Q's annual benefit under the optional form of benefit for purposes of section 415(b) is equal to the sum of t…
29. Treas. Reg. § 1.430(a)-1(g) — Determination of minimum required contribution.
    IRCRegulationsSep 9, 2016
    …o this shortfall amortization base of $82,005, there is a shortfall amortization installment of $13,766 (which is the amount necessary to amortize the $82,005 shortfall amortization base over 7 years) for each year from 2017 t
30. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    …ing Costs The potential for bonding cost savings in MEPs merits separate attention. As noted above, ERISA section 412 and related regulations [109] generally require every fiduciary of an employee benefit plan and every person who handles funds or other property of such plan to be bonded. ERISA's bonding requirements a…
31. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    …8 45,251 16,737 32,545 Private Entities: Self-insured (States with Requirements) 217,651 158,885 58,766 114,271 Self-insured (States without Requirements) 401,392 293,016 108,376 210,739 Fully insured (States without Requirements) 314,761 229,775 84,985 165,256 Total Private 933,803 681,677 252,127 490,266 All Plans 99…
32. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
33. PLR 201001016 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJan 8, 2010
    … Corp. v. United States , 608 F.2d 485, 221 Ct. Cl. 582 (Ct. Cl. 1979), aff'g 1978 US Ct. Cl. LEXIS 766, 42 AFTR.2d (RIA) 5334, 78-2 USTC (CCH) ¶ 9542 (Ct. Cl. Trial Div. 1978), the taxpayer, a local television station, claimed a loss based on termination of its affiliation agreement with CBS, the tele vision network. …
34. ERISA § 603(6) (29 U.S.C. § 1163) — Qualifying event
    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.
35. PLR 200949007 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 4, 2009
    … Corp. v. United States , 608 F.2d 485, 221 Ct. Cl. 582 (Ct. Cl. 1979), aff'g 1978 US Ct. Cl. LEXIS 766, 42 AFTR.2d (RIA) 5334, 78-2 USTC (CCH) ¶ 9542 (Ct. Cl. Trial Di v. 1978), the taxpayer, a local television station, claimed a loss based on termination of its affiliation agreement with CBS, the television network. …
36. T.C. Summary Opinion 2003-53 — Brian P. & Mary G. Keeley v. Commissioner
    IRCCourt RulingsMay 15, 2003
    …ess, attached to their return, Mr. Keeley reported gross receipts of $13,140 and a net profit of $4,766. schedule over the previous 3 to 4 years. Because of his past experience in the insurance industry, Mr. Keeley decided to
37. ERISA § 3022(a)(6) (29 U.S.C. § 1222) — Duties
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
38. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan, (a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
39. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016
    … have executed the document under penalties of perjury." Id. (citing Beard v. Commissioner, 82 T.C. 766, 774-779 (1984), aff'd, 793 F.2d 139 (6th Cir. 1986)). We agree with respondent that the Forms 5500 fail the Beard factors. The first and third criteria are the most problematic for petitioner. The Forms 5500 were va…
40. 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…