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. 2016-36 (not yet in the library — opens the official source)
69 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. Notice 2016-80 — This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualificati…
    IRCNoticesDec 27, 2016
    Notice 2016–80 2016 Required Amendments List for Qualified Retirement Plans I. PURPOSE This notice contains the Required Amendments List for 2016 (2016 RA List). Section 5.05(3) of Rev. Proc. 2016–37, 2016–29 I.R.B. 136, provides that, in the case of an individually designed plan, the remedial amendment period for a di…
  2. Notice 2016-54 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2016 used under § 417(e)(3)(D), th…
    IRCNoticesOct 3, 2016
    … at the end of this notice. The spot first, second, and third segment rates for the month of August 2016 are, respectively, 1.39, 3.27, and 4.18. 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…
  3. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …g Penalty assessed Which penalty level applies On or before November 2, 2015 On or before August 1, 2016 Pre-August 1, 2016 levels. On or before November 2, 2015 After August 1, 2016 Pre-August 1, 2016 levels. After November 2, 2015 After August 1, 2016, but on or before March 17, 2017 August 1, 2016 levels. After Nove…
  4. T.C. Memo. 2009-272 — Carolyn D. Hemrick v. Commissioner
    IRCCourt RulingsNov 25, 2009related by meaning
    t affect the tax treatment - 5 under the Internal, Revenue Code . See sec . 7701(j)(5) ("No provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the treatment under this title of the Thrift Savings Fund or any contribution to, or distribution from, such Fund .…
  5. Treas. Reg. § 54.4980H-3(c)(5) — Determining full-time employees.
    IRCRegulationsDec 30, 2016
    …s hours of service for the five weeks from Sunday, December 27, 2015, through Saturday, January 30, 2016, to determine an employee's full-time employee status for January 2016, for the four weeks from Sunday, January 31, 2016, through Saturday, February 27, 2016, to determine an employee's status for February 2016, and…
  6. T.C. Memo. 2011-92 — Kathleen Susan Stipe v. Commissioner
    IRCCourt RulingsApr 25, 2011related by meaning
    …not necessarily disabled within the meaning of I section 72(m) (7). See Kopty v. Commissioner, T.C. Memo; 2007-343 (taxpayer who received long-term disability benefits from the U.S. Social Security Administration nct disabled within the' meaning of section 72(m) (7)), affd. 313 Fed. Appx. 333 (D.C. Cir. 2009); see also…
  7. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    Id. at 20997. Back to Citation 37.   Id. at 20949. Back to Citation 38.  81 FR 21002 (Apr. 8, 2016). Back to Citation 39.  81 FR 21089 (Apr. 8, 2016). Back to Citation 40.  81 FR 21002 (April 8, 2016). Back to Citation 41.  Best Interest Contract Exemption, 81 FR 21002; see also ERISA section 408(a); Code section 4975(…
  8. 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…
  9. Notice 2015-53 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item…
    IRCNoticesAug 17, 2015
    …) 317-6700 (not a toll-free number). APPENDIX Mortality tables for valuation dates occurring during 2016 and distributions subject to § 417(e)(3) with annuity starting dates occurring during stability periods beginning in 2016 Age MALE MALE MALE FEMALE FEMALE FEMALE UNISEX 2016 Non-Annuitant Table 2016 Annuitant Table …
  10. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    2016 by reason of §1.1502-76(b)(1)(ii)(A)(1), and F becomes part of the C, B, and F consolidated group for the taxable year ending December 31, 2016. (ii) D and E are covered health insurance providers for the taxable year ending December 31, 2016 because they were in an aggregated group with F for a portion of their …
  11. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020related by meaning
    3 12/1/2007 1/31/2008 62 Period 4 1/31/2008 3/11/2008 41 Period 5 3/11/2008 4/28/2008 49 Period 6 7/18/2008 7/30/2008 13 Period 7 8/8/2008 8/16/2008 9 Period 8 8/27/2008 9/4/2008 9 Period 9 9/4/2008 9/22/2008 19 Period 10 9/23/2008 9/25/2008 3 Period 11 9/29/2008 11/13/2008 46 Period 12 5/29/2009 6/8/2009 11 Period 13 …
  12. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    tal). C. 2016 Final Regulations On December 8, 2016, the Treasury Department and the IRS published final regulations (TD 9794) in the Federal Register (81 FR 88806, December 8, 2016) (the “2016 final regulations”). The 2016 final regulations largely adopt the FEEP method contained in the 2006 proposed regulations but m…
  13. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015related by meaning
    petitioners may wish to submit, any new collection alternative that petitioners may wish to propose, and any asserted change in circumstances. - 40 - [*40] We have considered the parties' remaining arguments and, to the extent not discussed above, conclude that those arguments are irrelevant, moot, or without merit. Fo…
  14. Notice 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesApr 15, 2013related by meaning
    on 6651(a)(2) of the Code due to the delayed publication of some IRS forms relating to the 2012 tax year. EMPLOYEE PLANS Notice 2013-23 Notice 2013-23 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted a…
  15. T.C. Summary Opinion 2005-103 — Basman Ahmad & Khitam Amerneh v. Commissioner
    IRCCourt RulingsJul 25, 2005related by meaning
    settlement agreement is not a qualified domestic order, and Mr. Ahmad is not an alternate payee, the exception in section 72(t)(2)(C) is inapplicable. In light of the foregoing, the Court holds that petitioners are liable for the 10-percent additional tax imposed under section 72(t). Reviewed and adopted as the report …
  16. 157 T.C. No. 10 — Andrew McNulty & Donna McNulty v. Commissioner
    IRCCourt RulingsNov 18, 2021
    …ins. It valued the 2015 AE gold coins as of Decem ber 31, 2015, at $347,680 and valued the 2015 and 2016 AE gold coins as of Decem ber 31, 2016, at $381,022. Kingdom Trust required Mrs. McNulty to provide a yearend valuation of her IRA’s assets. She com pleted a valuation form that she subm itted to Kingdom Trust on wh…
  17. T.C. Memo. 2017-201 — Joseph E. Bormet v. Commissioner
    IRCCourt RulingsOct 16, 2017related by meaning
    T.C. Memo. 2017-201 PA UNITED STATES TAX COURT JOSEPH E. BORMET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6863-16. Filed October 16, 2017. Bradley S. McCann, for petitioner. Angela B. Reynolds and Briseyda Villalpando, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined a…
  18. T.C. Summary Opinion 2012-59 — Mary Ellen Macdonald v. Commissioner
    IRCCourt RulingsJun 25, 2012related by meaning
    under section 72(t). Consistent with a prior determination regarding the section 6015 relief, respondent also conceded that petitioner was entitled to allocate the portion of the 2008 Federal income tax liability attributable to the unreported nonemployee compensation of $16,027 from FedEx to Mr. Scarlett under section…
  19. 82 FR 7336 — Proposed Best Interest Contract Exemption for Insurance Intermediaries
    ERISAProposed Rules (FR)Proposed Jan 19, 2017
    urity First Readies Advisors for DOL Rule” Available at http://www.lifehealthpro.com/​2016/​09/​07/​eye-on-the-future-futurity-first-readies-advisors. Warren Hersch, September 16, 2016, “Not Ready to Become a DOL Compliance FI? Go partner with One” Available at http://www.lifehealthpro.com/​2016/​09/​16/​not-ready-to-b…
  20. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Jul 6, 2010related by meaning
    3. Section 301.6033-5 is added to read as follows: § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions. (a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5…