IRCCourt RulingsMar 7, 2019related by meaning
… 22,400 22,400 -- -- -- -- -- C
TZ22 Equipment--
Henn. 3/30/2007 9,700 9,700 -- -- -- -- -- E
BA028 2008 Mustang 4/15/2008 26,600 7,000 -- -- -- -- 3,920 E
BA884 2007 Mustang 4/15/2008 36,859 4,400 -- -- -- -- 6,492 E
Laptop 3/19/2008 1,659 -- -- -- -- -- 332 Concedes
- 30 -
[*30] A. Property That Should Have Been Expe…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015
…he participant's right to opt out of the automatic contributions.”). DOL Field Assistance Bulletin (FAB) 2004-1 stated that an employer could open a health savings account (HSA) and deposit employer funds into it without the employee's affirmative consent so long as, among other things, the arrangement was “completely …
80 FR 54374 — Determination of Minimum Required Pension Contributions IRCFinal Rules (FR)Sep 9, 2015
eriod of underpayment. Therefore, $25,000 of the remaining December 31, 2008 contribution is discounted using an interest rate of 10.75% for the 8
1/2 -month period between the payment date of December 31, 2008 and the required installment due date of April 15, 2008, and at the 5.75% effective interest rate for the 3
1…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015
…eginning after December 31, 2007.
In 2009, the Department issued Field Assistance Bulletin 2009-01 (FAB 2009-01) to provide interim guidance to plan administrators in discharging their obligations under the new annual funding notice requirements. FAB 2009-01 addresses a number of issues under section 101(f) of ERISA an…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… IRCNoticesSep 22, 2008
egister (REG-139236-07, 2008-9 I.R.B. 491 [72 FR 74215]). Those regulations are proposed to apply to plan years beginning on or after January 1, 2009. On April 15, 2008, proposed regulations under §§ 430(a), 430(c), 430(e), and 430(j) were published in the Federal Register (REG-108508-08, 2008-19 I.R.B. 923 [73 FR 2020…
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…
IRCCourt RulingsMar 5, 2018related by meaning
itionally, the shareholders' agreement specified that the $500 purchase
price for 100 shares of FSC stock included $1 of "paid-in capital" and $499 of "paid-in surplus". The shareholders' agreement also restricted the sale of the FSC
stock in at least two ways: (1) any shareholder that wished to sell its stock needed
t…
86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAProposed Rules (FR)Proposed Oct 14, 2021
…investment horizons consistent with the plan's articulated funding and investment objectives.” [13] FAB 2018-01 also explained that in the case of an investment platform that allows participants and beneficiaries an opportunity to choose from a broad range of investment alternatives, a prudently selected, well managed,…
PBGCRegulationsDec 7, 2023related 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…
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
.
The regulatory action and related economic considerations for each condition are described as follows.
Conditions Related to Future Benefit Accruals The interim final rule provides that, during the SFA coverage period (beginning on the plan's SFA measurement date through the last day of the last plan year ending in 2…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011
serting § 401(k)(13) of the Code. (2008 C. L.)
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.)
417: PPA ’06 § 1102(a) provides that notice required to be provided under § 417 may be provided as much as 180 days before the annuity starting date.[10] (2008 C. L.)
Notice …
IRCCourt RulingsJan 28, 2014
…ified repayment of those funds. The following table
summarizes petitioners' characterization of the 2008 transactions:
-- Distribution
Transaction 1 Apr. 14, 2008,
distribution from
petitioner husband's
traditional IRA
Transaction 2 June 6, 2008,
distribution from
petitioner husband's
rollover IRA
Transaction 3 July 31…
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010
§ 401(k)(13) of the Code . (2008 C. L.).
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.).
33. 417: Final Regulations under § 417(a)(3) were published on March 24, 2006 (71 Fed. Reg. 14798) regarding the disclosure of the relative value of optional forms of benefit. (2…
90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
lection of information unless it displays a currently valid OMB Control Number.
Signed at Washington, DC, this 3rd day of January 2025.
Lisa M. Gomez, Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor.
Footnotes
1.
Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App., the autho…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…lan fiduciaries.
f. Interpretive Bulletin 2015-1 (IB 2015-1) and Field Assistance Bulletin 2018-01 (FAB 2018-01)
The final rule also withdraws IB 2015-1 and removes it from the Code of Federal Regulations. Accordingly, as of publication of this final rule, IB 2015-1 may no longer be relied upon as reflecting the Depart…
IRCPrivate Letter RulingsMay 16, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200820009
Release Date: 5/16/2008
Index Number: 72.02-00, 72.20-00, 401.0000, 401.06-00, 402.00-00,
403.00-00, 408.06-00,
4973.00-00, 4979.00-00
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