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41. 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…
42. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
43. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
44. 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 …
45. 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…
46. 72 T.C. 768; 1 Employee Benefits Cas. (BNA) 1603 — Guest v. Commissioner
    IRCCourt RulingsAug 3, 1979related by meaning
    buttable or conclusive presumption” that all participants in qualified retirement plans will receive tax-sheltered retirement income from their plans. Respondent contends section 219(b)(2) is constitutional. We agree with respondent. Where it can fairly do so, a court should interpret statutory provisions so as to avoi…
47. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
48. 29 C.F.R. § 4262.17(g) — Other provisions.
    PBGCRegulationsAug 8, 2022related by meaning
    (g) (g) If any provision in this part is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision will be construed so as to continue to give the maximum effect to the provision permitted by law, unless such holding will be one…
49. 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…
50. 39 T.C. 362 — Wilson v. Commissioner
    IRCCourt RulingsNov 6, 1962related by meaning
    ay pain us, but it cannot alter our decision where unconstitutionality has not been clearly demonstrated. Decision will be entered for the respondent. Loss of some right, privilege, estate, honor, office, or effects, In consequence of a crime, offense, breach of condition, or other act. Thls section was originally desi…
51. T.C. Summary Opinion 2002-108 — Claudia J. Dunn v. Commissioner
    IRCCourt RulingsAug 22, 2002related by meaning
    stribution should not be subject to the 10-percent additional tax because she is entitled to rely on the advice of respondent’s representatives. - 7 - Although we cannot be certain whether petitioner misunderstood the advice she received or whether erroneous advice was rendered, that distinction does not make a differe…
52. 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…
53. 29 C.F.R. § 2570.136 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
54. 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:…
55. T.C. Memo. 2017-67 — Sean M. Murray v. Commissioner
    IRCCourt RulingsApr 20, 2017related by meaning
    See Parker v. Commissioner, T.C. Memo. 2012-66, 103 T.C.M. (CCH) 1321, 1323 (finding section 6201(d) inapplicable where the tax- (continued...) - 10 - [*10] Petitioner has not satisfied his burden of proof. He failed in his petition to assign error to any of respondent's determinations, asserting instead that he had no…
56. 76 T.C. 232 — Bell v. Commissioner
    IRCCourt RulingsFeb 18, 1981
    …e deduction of some portion of each annuity payment as interest. Dix v. Commissioner, 392 F.2d 313, 318 (4th Cir. 1968); Reliable Incubator & Brooder Co. v. Commissioner, supra at 926. Rather, each annuity payment constitutes part of the purchase price of the property, a capital expenditure, and no part thereof is dedu…
57. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    980(c)(1)(A) exception. We do not agree with respondent's argument. Respondent ij,nores the phrase "to the extent" That làhrase limits the application 8See Garcia v. United States, 469 U.S. 70, 76 n.3 (1984); Venture Funding, Ltd. v. Commissioner, 110 T.C. 236, 241-·242 (1998), aff'd without published opinion, 198 F. 3…
58. T.C. Memo. 2007-333 — Jeanne E. Amarasinghe v. Commissioner
    IRCCourt RulingsNov 6, 2007
    0 in 2003 . On her return, Ms . Amarasinghe reported income of $75,318 as alimony received and did not report any income from pensions and annuities . On May 26, 2006, respondent issued a notice of deficiency to Dr . Amarasinghe and his spouse . Respondent effectively disallowed the Form 1040X amended return and determ…
59. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    …able year. For this purpose, indirect ownership is determined under rules similar to the rules of § 318 but without regard to the family attribution rules of § 318(a)(1). - 100 - D. Section 7491(c) 1. Overview As previously stated, the Commissioner bears the burden of production with respect to an individual taxpayer's…
60. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998related by meaning
    titioner, WE 7, and - 18 - 4 The complaint filed in the Superior Court indicates that the subject matter of the case involved a contract to purchase a portion of a shopping center entered into on Aug. 3, 1987. the Guardian Construction Co., Inc., as corporate partners of Estes Co. Petitioner was identified as a partner…