Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to T.C. Memo. 2015-104 (not yet in the library — opens the official source)
70 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2021-105 — Sherrie L. Webb v. Commissioner
    IRCCourt RulingsAug 31, 2021related by meaning
    events for the first time before this Court. A lthough this Court is not bound by the administrative record in our review of Appeals ’ determination, we decline to consider these new contentions because petitioner did not raise the m while before Appeals. See Giamelli v. Commissioner , 129 T.C. 107, 11 5-1 1 6 (2007);…
  2. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015related by meaning
    cipates in a reportable transaction and to each amended return that reflects that participation and send a copy of the disclosure statement to the IRS Office of Tax Shelter Analysis). Petitioners do not argue in their brief that the amended return was a "qualified amended return" within the meaning of sec. 1.6664-2(c)(…
  3. Notice 2015-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-m…
    IRCNoticesJun 1, 2015
    INCOME TAX Rev. Rul. 2015–14 Rev. Rul. 2015–14 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2015. Announcement 2015–15 Announcement 2015–15 The Offi…
  4. T.C. Memo. 1996-502 — Elaine S. Bennett v. Commissioner
    IRCCourt RulingsNov 7, 1996related by meaning
    is written, and, even if petitioner's argument might accord with good policy, we are not at liberty to rewrite such section because we might deem its effects susceptible of improvement. Commissioner v. Lundy , 516 U.S. 116 S. Ct. 647, 656-657 (Jan. 17, 1996) (citing Badaracco v. Commissioner , 464 U.S. 386, 398 (1984))…
  5. PLR 201715001 — Employees of Businesses Under Common Control
    IRCPrivate Letter RulingsApr 14, 2017related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM December 27, 2016 Number: 201715001 Release Date: 4/14/2017 Third Party Communication: None Date of Communication: Not Applicable Index (UIL) No.: 414.03-00, 414.13-00, 415.02-00 CASE - MIS No.: TAM - 121139-16 Director, Employee Plans Examinations --…
  6. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    2017 August 1, 2016 levels. After November 2, 2015 After March 17, 2017 but on or before January 2, 2018 March 17, 2017 levels. After November 2, 2015 After January 2, 2018 but on or before January 23, 2019 January 2, 2018 levels. After November 2, 2015 After January 23, 2019 but on or before January 15, 2020 January 2…
  7. Ann. 2015-1 — This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as…
    IRCAnnouncementsMar 16, 2015
    Announcement 2015–1 Changes to Employee Plans Determination Letter Processing This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as a result of a process improvement strategy designed to promote case processing eff…
  8. Notice 2015-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2015 used under § 417(e)(3)(D), th…
    IRCNoticesSep 28, 2015
    … at the end of this notice. The spot first, second, and third segment rates for the month of August 2015 are, respectively, 1.68, 4.05, and 4.98. The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum and ma…
  9. T.C. Memo. 2019-128 — Claude Tate George v. Commissioner
    IRCCourt RulingsSep 25, 2019related by meaning
    … T.C. 518, 520 - 11 - [*11] (1992), affd, 17 F.3d 965 (7th Cir. 1994); Murphy v. Commissioner, T.C. Memo. 2019-72, at *7. The regulations provide that a taxpayer has reasonable cause for failure to timely pay a tax if "the taxpayer has made a satisfactory showing that he exercised ordinary business care and prudence in…
  10. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    v. Commissioner , T.C. Memo. 1998-140; Reiher v. Commissioner , T.C. Memo. 1998-75; Easter v. Commissioner , T.C. Memo. 1998-8; Brewer v. Commissioner , T.C. Memo. 1997-542, affd. without published opinion 172 F.3d 875 (9th Cir. 1999); Gillette v. Commissioner , T.C. Memo. 1997-301; Hayes v. Commissioner , T.C. Memo. 1…
  11. Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition …
    IRCAnnouncementsAug 10, 2015
    set forth in Rev. Proc. 2013–12, 2013–4 I.R.B. 313, as modified by Rev. Proc. 2015–27, 2015–16 I.R.B. 914, and Rev. Proc. 2015–28, 2015–16 I.R.B. 920? Comments may be submitted in writing on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203,…
  12. 80 FR 53068 — Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
    IRCProposed Rules (FR)Proposed Sep 2, 2015
    …nder the Multiemployer Pension Reform Act of 2014 published in the Federal Register on February 18, 2015 (80 FR 8578). A public hearing concerning the June 2015 proposed regulations is scheduled for September 10, 2015, beginning at 9:00 a.m. in the Amphitheater of the Ronald Reagan Building and International Trade Cent…
  13. Notice 2015-5 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2014 used under § 417(e)(3)(D), the…
    IRCNoticesFeb 2, 2015
    ary 2015 adjusted for the HATFA applicable percentages of the corresponding 25-year average segment rates, are as follows: For Plan Years Beginning In Adjusted 24-Month Average Segment Rates, Based on the HATFA Applicable Percentage of 25-Year Average Rates Applicable Month First Segment Second Segment Third Segment 20…
  14. Notice 2015-55 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2015 used under § 417(e)(3)(D), the 2…
    IRCNoticesAug 24, 2015
    …TE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for August 2015 without adjustment for the 25-year average segment rate limits are as follows: Applicable Month First Segment Second Segment Third Segment August 2015 1.32 4.06 5.09 Based on § 430(h)(2)(C)(iv), the 24-month average…
  15. T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409…
    IRCTreasury DecisionsJan 18, 2005related by meaning
    plan that fails to meet the requirements of section 409A of the Code. Similar reporting is required on Form 1099-MISC for nonemployees. ADMINISTRATIVE Notice 2005-7 Notice 2005-7 This notice addresses the applicability of section 6043A of the Code and requests public comments on issues relating to information reporting…
  16. U.S. Tax Court — Susan Elizabeth Machlay v. Commissioner
    IRCCourt RulingsFeb 10, 2009related by meaning
    ic v . ,Commissioner , T .C . Memo . 1992-- 609 ; sec . 1 .72-17A(f)(4), Income Tax Regs . . In 2006 petitioner discontinued the self-destructive life choices which had previously increased the severity of her medical condition . She explained at trial that although she received treatment from doctors in 2005, she did …
  17. PLR 200009002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMar 3, 2000related by meaning
    …C:EBEO:4 TL-N-4712-99 UILC: 419.00-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR FROM: Assistant Chief Counsel (Employee Benefits and Exempt Organizations) CC: EBEO SUBJECT: This Field Service Advice is in res ponse to your memorandum dated October 5, 1999. Field Service Advice is not …
  18. Notice 2013-49 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require…
    IRCNoticesAug 5, 2013
    ributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2015 Age MALE MALE MALE FEMALE FEMALE FEMALE UNISEX 2015 Non-Annuitant Table 2015 Annuitant Table 2015 Optional Combined Table for Small Plans 2015 Non-Annuitant Table 2015 Annuitant Table 2015 Optional Combined Table for…
  19. T.C. Memo. 2010-142 — Ronald W. Parkinson v. Commissioner
    IRCCourt RulingsJun 28, 2010related by meaning
    …" were "attributable-to his own"after-tax contribu tions . Se e Connors v . -Commiissioner , T- C . Memo . . 2006-239, affd . 277 Fed . -I Appx . .122 (2d' Cir . 2008), ; Laws v . Commi'ssioner , . T .C . Memo . 200321 : sec . 1 .104-1(d), ' Income ; Tax Regs . Petitioner has .failed to . make such"a showing . The only…
  20. T.C. Memo. 2016-182 — Dora Marie Martinez & Carlos Garcia v. Commissioner
    IRCCourt RulingsSep 28, 2016related by meaning
    …rt has heeded the final regulations for those determinations. See, e.g., Ryan v. Commissioner, T.C. Memo. 2011-139; Owusu v. Commissioner, T.C. Memo. 2010-186. Petitioner had contracted to repay her QP loans under binding agreements--a completely separate (and irrelevant) issue from her having tax due because of deemed…