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Key provisions: I.R.C. § 416
50 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 430(f)(6)(B)(iii) — Minimum funding standards for single-employer defined benefit pension plans
    IRCCode / StatuteJan 6, 2025related by meaning
    …n year after 2008, the amount of such balance credited under paragraph (2) (if any) in reducing the minimum required contribution of the plan for the preceding plan year, and (f)(6)(C)(ii) (ii) as of the time specified in paragraph (5)(A), any reduction in such balance elected under paragraph (5). (f)(7) (7) Funding st…
  2. IRCRegulationsSep 17, 2024related by meaning
    uctions in matching contributions and employee contributions are necessary in order to reduce the ACP of the HCEs to 8%. The employee contributions and matching contributions for Employees B and C are reduced by an additional .5% of compensation or $1,250 ($750 and $500 respectively). Because the ACP of the HCEs determ…
  3. PLR 202531003 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsAug 1, 2025
    e account is established and maintained for such benefits; (3) the employer’s contributions to such separate account are reasonable and ascertainable; (4) it is impossible, at any time prior to the satisfaction of all liabilities under the plan to provide such benefits, for any part of the corpus or income of such sepa…
  4. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …erest release, 84 FR 33318, 33330 (July 12, 2019) (noting that Regulation Best Interest “draws from key fiduciary principles underlying fiduciary obligations” and that the “key elements of the standard of conduct that applies to broker-dealers under Regulation Best Interest will be substantially similar to key elements…
  5. Treas. Reg. § 1.409A-1(h)(6)(i) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    …eans a service provider who, as of the date of the service provider's separation from service, is a key employee of a service recipient any stock of which is publicly traded on an established securities market or otherwise. For purposes of this paragraph (i)(1), a service provider is a key employee if the service provi…
  6. Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun…
    IRCNoticesNov 5, 2007
    …e use of these plans often claim that the employer is allowed a deduction under § 419(c)(3) for its contributions when the trustee uses those contributions to pay premiums on the cash value life insurance policies, while at the same time claiming that nothing is includible in the owner’s gross income as a result of the…
  7. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    …roviders.[322] The Departments also assumed that 5 percent of all disputes that did not involve the top 10 non-initiating parties could have involved any of the 1,695 issuers and TPAs that were not the top 10 non-initiating parties (1,500 issuers and 205 TPAs total—10 top non-initiating parties = 1,695 remaining issuer…
  8. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    er would not be - 35 - greater than the top salaries paid. If, in fact, petitioner had been among the companies included in the ECS report, the salary paid to Mr. Schoenecker would have been the top salary since it exceeded the top salary shown in the ECS report. However, BI and GSI were not public companies, the finan…
  9. Treas. Reg. § 54.4971(c)-1(d)(2)(iii) — Taxes on failure to meet minimum funding standards; definitions.
    IRCRegulationsDec 30, 2016related by meaning
    …4971 and this section, a contribution is attributable first to the earliest plan year of any unpaid minimum required contribution for which correction has not yet been made. (d)(3) (3) Corrective action of certain retroactive plan amendments. Certain retroactive plan amendments that meet the requirements of section 412…
  10. Treas. Reg. § 1.414(r)-11(b)(3) — Definitions and special rules.
    IRCRegulationsSep 9, 2016
    (b)(3) (3) Top-paid employee. Generally, an employee is a top-paid employee with respect to a line of business for a testing year if the employee is among the top 10 percent by compensation of those employees who provide services to that line of business for that testing year within the meaning of § 1.414(r)-3(c)(5) an…
  11. REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie…
    IRCProposed Rules (FR)Proposed Jul 5, 2005
    (ii)(B) through (D) of this section are treated as contributions to defined contribution plans for purposes of section 415 and regulations thereunder. (B) Employee contributions to a defined benefit plan. Mandatory employee contributions to a defined benefit plan are treated as contributions to a defined contribution p…
  12. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011
    …d in Arkansas at the time the petition was filed. During 2006 petitioner worked as a consultant for Key Apparel Resources, Ltd. (Key Apparel), and Star of India Fashions, Inc. (Star). Petitioner was paid total compensation of (...continued) Internal Revenue Code (Code). Rule references are to the Tax Court Rules of Pra…
  13. Treas. Reg. § 1.415(c)-1(a)(2)(ii)(D) — Limitations for defined contribution plans.
    IRCRegulationsSep 9, 2016
    …s or was a key employee as defined in section 416(i)) pursuant to section 419A(d)(1) are treated as contributions to a defined contribution plan. (a)(2)(iii) (iii) Section 403(b) annuity contracts. Annual additions under an annuity contract described in section 403(b) are treated as annual additions under a defined con…
  14. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    …nt which is part of a pension or annuity plan established pursuant to section 401(h) are treated as contributions to a defined contribution plan. (D) Post-retirement medical accounts for key employees. Pursuant to section 419A(d)(2), amounts attributable to medical benefits allocated to an account established for a key…
  15. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    itiate approximately 85 percent of disputes, and the top 10 non-initiating parties are initiated against in approximately 95 percent of disputes.[250] These top 10 parties are large provider groups or revenue cycle management groups and large insurance companies or their representatives. Therefore, for purposes of this…
  16. REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred…
    IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
    …d satisfy the requirements of (a)(1)(ii) of this section. (iv) The total amount of excess aggregate contributions ($4,250) is apportioned among the HCEs under paragraph (b)(2)(iii) of this section first to the HCE with the highest amount of matching contributions and employee contributions. Therefore, Employee A is app…
  17. Treas. Reg. § 1.401(m)-3(d)(6)(iii) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (d)(6)(iii) (iii) Restrictions on amount of contributions. A plan is permitted to limit the amount of contributions that may be made by an eligible employee under a plan, provided that each NHCE who is an eligible employee is permitted (unless the employee is restricted under paragraph (d)(6)(v) of this section) to mak…
  18. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    …at the same time claiming that nothing is includible in the owner's gross income as a result of the contributions (or, if amounts are includible, they are significantly less than the premiums paid on the cash value life insurance policies). They may also claim that nothing is includible in the income of the business ow…
  19. PLR 200210025 — Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.)
    IRCPrivate Letter RulingsMar 8, 2002
    come in this case because substantially all of the contributions to the Fund and Trust are made by employers exempt from tax. Thus, the Fund and Trust have no “ deemed unrelated income ” and there are no tax consequences under section 419A(g). Applicability of the 100% Excise Tax of Section 4976 of the Code Section 416…
  20. Treas. Reg. § 54.4976-1T — Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
    IRCRegulationsDec 30, 2016
    …ied benefit is (a) any post-retirement medical or life insurance benefit provided with respect to a key employee (as defined in section 419A(d)(3)) through a welfare benefit fund if a separate account is required to be established for such employee under section 419A(d) and the cost for such coverage is not charged aga…