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80 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  3. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  4. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  5. T.C. Memo. 2002-30 — Drew Allen Rayner v. Commissioner
    IRCCourt RulingsJan 28, 2002
    …1 The Forms 1099-R attached to petitioner’s Form 1040 for 1998 show early IRA distributions of $184,802.32 (not $214,756.96, as determined by respondent) for which no exceptions to the 10-percent penalty imposed by sec. 72(t)(1) apply. Thus, the burden of proving that there is no genuine issue of material fact. Dahlstr…
  6. Treas. Reg. § 1.1563-1(b)(4)(iii) — Definition of controlled group of corporations and component members and related concepts.
    IRCRegulationsDec 30, 2024
    …he United States, L1 and L2 are domestic life insurance companies subject to taxation under section 802, and X and Y are domestic corporations subject to tax under section 11 of the Code. Each corporation uses the calendar year as its taxable year. On December 31, 1964, M, F, L1, L2, X, and Y are members of a parent-su…
  7. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …026-19 2026-15 I.R.B. 2026-15 797 2026-20 2026-15 I.R.B. 2026-15 800 2026-22 2026-15 I.R.B. 2026-15 802 2026-23 2026-15 I.R.B. 2026-15 804 2026-24 2026-17 I.R.B. 2026-17 835 2026-25 2026-17 I.R.B. 2026-17 836 2026-26 2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502
  8. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    …026-19 2026-15 I.R.B. 2026-15 797 2026-20 2026-15 I.R.B. 2026-15 800 2026-22 2026-15 I.R.B. 2026-15 802 2026-23 2026-15 I.R.B. 2026-15 804 2026-24 2026-17 I.R.B. 2026-17 835 2026-25 2026-17 I.R.B. 2026-17 836 2026-26 2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502 Proposed Regulations: Article Issue Link…
  9. 29 C.F.R. § 2570.111(n) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (n) (n) 502(c)(6) civil penalty proceeding means an adjudicatory proceeding relating to the assessment of a civil penalty provided for in section 502(c)(6) of ERISA;
  10. T.C. Memo. 2022-4 — Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 2, 2022
    …ms ( i.e., $230,768) exceeded the total assets of the Estate available for distribution (i.e., $203,802), the $23,990 offer was reasonable. To support the position set forth in the Supplemental Statement of Special Circumstances, the Estate provided an informa l accounting of its expenses, copies of the supplemental in…
  11. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …026-19 2026-15 I.R.B. 2026-15 797 2026-20 2026-15 I.R.B. 2026-15 800 2026-22 2026-15 I.R.B. 2026-15 802 2026-23 2026-15 I.R.B. 2026-15 804 2026-24 2026-17 I.R.B. 2026-17 835 2026-25 2026-17 I.R.B. 2026-17 836 2026-26 2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502
  12. T.C. Memo. 2017-69 — Larry E. Austin & Belinda Austin v. Commissioner
    IRCCourt RulingsApr 24, 2017
    …00 $347,369 $69,473 2001 341,566 68,313 2002 2,867,433 573,487 2003 12,869,823 2,573,965 2004 3,731,802 746,360
  13. Court of Appeals for the Seventh Circuit — Central States, SE and SW Areas Pension Fund v. Consumers Concrete Corp.
    ERISACourt RulingsSep 17, 2026
    …. See Bd. of Trs. of Int’l Bhd. of Teamsters Loc. 863 Pension Fund v. C&S Wholesale Grocers, Inc. , 802 F.3d 534, 546 (3d Cir. 2015) (“[A]n employer’s withdrawal liability and allocable amount of unfunded vested benefits are not synonymous.”). For its part, the Fund contends that we should not be so quick to differentiat…
  14. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  15. T.C. Memo. 2011-110 — Michael Rosenfeld v. Commissioner
    IRCCourt RulingsMay 23, 2011
    …ce merely by shifting the responsibility to a tax professional. Enoch v. Commissioner, 57 T.C. 781, 802 (1972). Reliance on an expert is not an absolute defense but is a factor to be considered. Freytag v. Commissioner, supra at 888. A taxpayer's reliance must be in good faith and demonstrably reasonable. Ewing v. Comm…
  16. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    …Amount Merrill Lynch Short-term capital gain 1 $27,573 Bank of New York Short-term capital gain 1 2,802 First Investors Tax Interest 259 Exempt Fund Sovran Bank, NA Interest 138 Commonwealth Savings Interest 5 & Loan Merrill Lynch Dividends 540 Raytheon Co. Dividends 8 National Bank of Gross distribution from 9,022 Was…
  17. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    utes] × $63.45 = $793. Back to Citation 65.  5 U.S.C. 601 et seq. Back to Citation 66.  5 U.S.C. 601(2), 603(a); see5 U.S.C. 551. Back to Citation 67.  Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995). Back to Citation 68.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of …
  18. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997
    …oner received a distribution (the Transfer Refund) from the Retirement System in the amount of $174,802.14, which petitioner received in the form of a check dated November 30, 1989. Petitioner's Transfer Refund consisted of $11,695.84 in previously taxed contributions made by petitioner during his employment tenure wit…
  19. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
  20. 76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    nment), and 18 U.S.C. 1027 (knowingly false statement or knowing concealment of facts in relation to documents required by ERISA). Back to Citation 8.  ERISA section 514(a), 29 U.S.C. 1144(a), provides that state laws that relate to employee benefit plans are generally preempted by ERISA. ERISA section 514(b)(6), 29 U.…