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79 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    …for IRAs)] × $165.71 per hour ≉ $1,007,508. Back to Citation 73.  The burden is estimated as: [(122,318 IRAs + 10 investment company principal underwriters for IRAs × 28.2 percent paper) × (2 minutes ÷ 60 minutes)] ≉ 1,150 hours. A labor rate of $65.99 is used for a clerical worker. The labor rate is applied in the fol…
  2. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997related by meaning
    l section references are to the Internal Revenue Code in effect for 1991, the taxable year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. 2 Sec. 4980A imposes a 15-percent excise tax on excess distributions from qualified retirement plans. This tax is included within ch. 43 of the I…
  3. 88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    … the written description. This results in an hour burden of 2,000 hours with an equivalent cost of $318,680 in the first year.[57] ( printed page 76020) Table 7—Hour Burden and Equivalent Cost Associated With the Written Description of Service Provided Activity Year 1 Subsequent years Burden hours Equivalent burden cos…
  4. T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
    IRCTreasury DecisionsSep 18, 2006related by meaning
    INCOME TAX Notice 2006-76 Notice 2006-76 This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
  5. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …rest—Retirement Investment Advice Regulatory Impact Analysis for Final Rule and Exemptions, pp. 312-318, (April 2016), https://www.dol.gov/​sites/​dolgov/​files/​EBSA/​laws-and-regulations/​rules-and-regulations/​completed-rulemaking/​1210-AB32-2/​ria.pdf. Back to Citation 431.  Employee Benefits Security Administratio…
  6. T.C. Memo. 1996-404 — Leonard A. Gross v. Commissioner
    IRCCourt RulingsAug 28, 1996related by meaning
    ented are contained in pleadings and other documents in the record, and are not controverted. We must consider whether respondent was entitled to mail petitioner a second notice of deficiency concerning petitioner's 1991 taxable year. If respondent was not entitled to do so, then the August notice would not be valid as…
  7. T.C. Memo. 1998-318 — Howard E. Clendenen, Inc. v. Commissioner
    IRCCourt RulingsSep 3, 1998
    T.C. Memo. 1998-318 UNITED STATES TAX COURT HOWARD E. CLENDENEN, INC., Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18155-96R. Filed September 3, 1998. Paul F. Christoffers , for petitioner. Lawrence H. Ackerman , for respondent. MEMORANDUM OPINION TANNENWALD, Judge : This is an action for a d…
  8. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
  9. I.R.C. § 409(n) — Qualifications for tax credit employee stock ownership plans
    IRCCode / StatuteJan 14, 2019
    …the employer meeting the requirements of section 401(a))— For purposes of subparagraph (B), section 318(a) shall be applied without regard to the employee trust exception in paragraph (2)(B)(i). (n)(1)(A) (A) during the nonallocation period, for the benefit of— (n)(1)(A)(i) (i) any taxpayer who makes an election under …
  10. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    2,300. All statutory references are to the Internal Revenue Code of 1954 as in effect during the year in issue. Sec. 6652(c) states in pertinent part: (c) Failure To Report Tips. — In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips requir…
  11. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    years beginning after the date of enactment of the Act); id. § 311(b)(2), 136 Stat. at 5347 (providing that qualified birth or adoption distributions made on or before the date of enactment of the Act will have a threeyear period of limit ations from the date the distribution was received). “This is the highly reticul…
  12. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015
    or low-default-risk sponsors is down from 443 hours and $118,025 to zero. The burden for non-low-default-risk sponsors is up by 402 hours and $64,742. ( printed page 55002) Low-default-risk Volume Hours Cost Current 128 443 $118,025 Final 0 0 0 Change (128) (443) (118,025) Non low-default-risk Volume Hours Cost Current…
  13. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022related by meaning
    s are to the Tax Court Rules of Practice and Procedure. Served 07/06/22 2 [* 2 ] under section 4973, plus associated additions to tax and penalties. 2 Currently before the Court is petitioner’s Motion for Summary Jud gment under Rule 121. Petitioner contends that the IRS “is precluded as a matter of law from asserting …
  14. I.R.C. § 416(i)(1)(A)(iii) — Special rules for top-heavy plans
    IRCCode / StatuteJan 6, 2025
    …yer is a corporation, any person who owns (or is considered as owning within the meaning of section 318) more than 5 percent of the outstanding stock of the corporation or stock possessing more than 5 percent of the total combined voting power of all stock of the corporation, or (i)(1)(B)(i)(II) (II) if the employer is…
  15. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …n per Entity (Hours) 2 = Total Hours 2 × Labor Cost (Legal Professional) $159.34 = Equivalent Cost $318.68 Note: Components may not sum to parts due to rounding. Table 13—Burden and Cost To Prepare and Send Notice [Automatic portability provider]   Year 1 Year 2 Year 3 Number of Notices 403,397 526,984 639,538 × Annual…
  16. T.C. Summary Opinion 2003-153 — Joseph Jones v. Commissioner
    IRCCourt RulingsOct 20, 2003related by meaning
    1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 1999, the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. T.C. Summary Opinion 2003-153 UNITED STATES TAX COURT JOSEPH JONES, Petitioner v . COMMISSIONER OF…
  17. Treas. Reg. § 1.409A-1(d)(3)(i) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    … service provider's ownership is determined with application of the attribution rules under section 318 if the service recipient is a corporation, or if the service recipient is an entity that is not a corporation, with application by analogy of the attribution rules under section 318), all relevant facts and circumsta…
  18. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
    IRCCourt RulingsSep 30, 1991related by meaning
    tioners to believe that no taxable event was created by the above transactions for which any Federal excise tax returns would be required to be filed. On November 21, 1986, respondent issued a notice of deficiency to each petitioner, in the amounts set forth above, determining an excise tax pursuant to section 4975(a).…
  19. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …ining $82, 664.66 earned $4,421.83 (8.96% $82,664.66 218/365). From the total amount involved of $7,318.79, I deducted the $2,000.00 of accrued interest that ALTA repaid the Plan on October 31, 1989 to arrive at the final amount involved of $5,318.79. 22The following annual rates were in effect during this transaction:…
  20. 85 T.C. 168; 85 T.C. No. 10 — Eanes v. Commissioner
    IRCCourt RulingsJul 30, 1985related by meaning
    Eanes as petitioner. In his answer, filed May 2,1985, respondent claimed an increased deficiency of $90 in excise tax pursuant to secs. 4973 and 6214. Sec. 219 has been amended to allow persons covered by qualified plans to take deductions for contributions to IRA’s in taxable years beginning after Dec. 31, 1981. See s…