ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2004-59 — Alternative deficit reduction election; amendment following election. This notice provides guidance on the restrictions that are placed on plan amendments foll… IRCNoticesSep 7, 2004
…Income Security Act of 1974 (“ERISA”), as added by section 102 of the Pension Funding Equity Act of 2004, Pub. L. 108-218 (“PFEA ’04”).
I. Background Section 102 of PFEA ’04, which was enacted on April 10, 2004, added § 412(l)(12) to the Code and section 302(d)(12) to ERISA. Section 412(l)(12) of the Code permits certa…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMay 19, 2011
in
2004. Leading Edge issued Forms W-2 for 2004 and filed Forms 941
for every quarter of 2004.
Weekend Warrior continued to experience working capital shortfalls, and it borrowed money from Leading Edge and Mr.
Warmoth. Between April 1 and December 31, 2004, Weekend Warrior
signed several promissory notes. On April 1, …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007
hrough -9 of the Regulations were published on April 17, 2002 and June 15, 2004 (67 Fed. Reg. 18988 and 69 Fed. Reg. 33288). (2004 C. L.).
401(a)(17): Section 401(a)(17) of the Code was amended by § 611(c) of EGTRRA to increase the compensation limit to $200,000. (2004 C. L.).
Notice 2001-56, 2001-2 C.B. 277. (2004 C. …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Rul. 2004-65 — Post-retirement health benefits; waiver. This ruling holds that an employer has reduced retiree health coverage, within the meaning of section 420(c)(2)(E) of … IRCRevenue RulingsJul 6, 2004
INCOME TAX
Rev. Rul. 2004-63 Rev. Rul. 2004-63
Special use value; farms; interest rates. The 2004 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
Rev. Rul. 2004-66 Rev. Rul. 2004-66
Fede…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 ERISADOL Field Assistance BulletinsApr 30, 2025★ strong match
… only applies to multiemployer plans. Q4: Prior to the effective date of section 343 of SECURE 2.0, FAB 2023-01 provided guidance (including model language) regarding compliance with the annual funding notice requirements of section 101(f) of ERISA for multiemployer pension plans that received (or are eligible to apply…
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
uded in the 2022 VFC Program proposed revisions. At the same time, the Department also submitted the ICR to OMB, in accordance with 44 U.S.C. 3507(d). The Department received comments that addressed the burden estimates used in the analysis of the 2022 VFC Program proposed revisions. The Department reviewed these publi…
Ann. 2004-51 — This announcement corrects an error in section V. of Announcement 2004-43, 2004-21 I.R.B. 955, and restates the section as corrected. Announcement 2004-43 corr… IRCAnnouncementsJun 7, 2004
Announcement 2004-51
Correction to Announcement 2004-43
This is to correct an error in the second sentence of section V. of Announcement 2004-43, 2004-21 I.R.B. 955. The phrase “that begins during calendar 2004” should read “that begins before April 1, 2004.”
As a result, section V. is corrected to read as follows…
IRCCourt RulingsNov 18, 2009
…ation * * * .
r Petitioners filed Form 1040, U .S . Individual Income Ta x
Return, for taxable year 2004 (2004 return) . In that return,
petitioners included in gross income the 2004 IRA distribution of
$397,994 .60 that Mr . Willhite received during 2004 . Petitioners
did not 'report in the 2004 return that they are s…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
82 FR 56545 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac… ERISAFinal Rules (FR)Nov 29, 2017
…discussed further in the RIA section of this document.
E. Extension of Temporary Enforcement Relief—FAB 2017-02
On May 22, 2017, the Department issued a temporary enforcement policy covering the transition period between June 9, 2017, and January 1, 2018, during which the Department will not pursue claims against inves…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
proaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order 12866, PBGC has examined the economic and policy implications of this proposed rule and has co…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]