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79 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    Back to Citation 21.  31 CFR part 323. Back to Citation 22.  31 U.S.C. 3105(f)(1)(C). Back to Citation 23.  31 U.S.C. 3105(f)(2). Back to Citation 24.  5 U.S.C. 605(b). Back to Citation [FR Doc. 2024-29988 Filed 12-17-24; 8:45 am] BILLING CODE P
  3. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    …099-R for tax year 2005. - 7 - [*7] $65,500 from the IRA to CST.i° Following the completion of the $319,500 capital contribution, a single membership certificate for 980,000 units was issued to First Trust FBO Terry Ellis IRA on June 23, 2005. On or about November 28, 2005, First Trust, the custodian of Mr. Ellis' IRA,…
  4. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
  5. T.C. Memo. 1997-319 — James B. & Joan E. Murtaugh v. Commissioner
    IRCCourt RulingsJul 9, 1997
    T.C. Memo. 1997-319 UNITED STATES TAX COURT JAMES B. AND JOAN E. MURTAUGH, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5181-95. Filed July 9, 1997. Hedy Pollak Forspan and Mei Chen, for petitioners. Drita Tonuzi , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge : Responde…
  6. I.R.C. § 6662(d)(2)(B)(ii)(I) — Imposition of accuracy-related penalty on underpayments
    IRCCode / StatuteJan 5, 2023related by meaning
    (d)(2)(B)(ii)(I) (I) the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return, and (d)(2)(B)(ii)(II) (II) there is a reasonable basis for the tax treatment of such item by the taxpayer. (d)(2)(C) (C) Reduction not to apply to tax shelters (d)(…
  7. T.C. Summary Opinion 2002-138 — Robert L. & Sara J. Helm v. Commissioner
    IRCCourt RulingsOct 18, 2002
    …r retirement or certain special purposes. See H. Rept. 105-148, at 337 (1997), 1997-4 C.B. (Vol. 1) 319, 659; S. Rept. 105-33, at 29 (1997), 1997-4 C.B. (Vol. 2) 1067, 1109. The tax characteristics of the Roth IRA are: (1) Contributions are nondeductible, sec. 408A(c)(1); (2) earnings accumulate tax free, sec. 408A(a);…
  8. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …ure of the tendency of a security’s price to respond to swings in the market.” Veritas, 133 T.C. at 319. The market typically is estimated by reference to a n index like the S&P 500 . T he beta of the S&P 500 —the correlation of the market with itself —is one. If a company has a beta greater than one, its returns vary …
  9. T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409…
    IRCTreasury DecisionsJan 18, 2005related by meaning
    INCOME TAX Rev. Rul. 2005-3 Rev. Rul. 2005-3 Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
  10. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    ies. Subchapter C, consisting solely of section 6751, sets forth “Procedural Requirements” applicable to all of the foregoing items. The fact that the exaction at issue does not appear in C hapter 68 of the Code provides evidence that it is not a “penalty” to which the “procedural requirements” of section 6751(b) apply…
  11. 29 T.C. 737 — R. G. Le Tourneau, Inc. v. Administrator of General Services
    IRCCourt RulingsJan 30, 1958
    …. S. 422; Burnet v. Commonwealth Improvement Co., 287 U. S. 415; Moline Properties v. Commissioner, 319 U. S. 436; Klein v. Board of Supervisors, 282 U. S. 19, 24. See also Higgins v. Smith, 308 U. S. 473; National Investors Corporation v. Hoey, (C. A. 2) 144 F. 2d 466; Paymer v. Commissioner, (C. A. 2) 150 F. 2d 334; …
  12. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    —Shared Responsibility for Employers Regarding Health Coverage.—Whether an employer is required to make an assessable payment under § 4980H(a) or (b). (136) Section 6050P.—Returns Relating to the Cancellation of Indebtedness by Certain Entities.—Requests for a ruling that the creditor is not required to report a discha…
  13. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021
    …se proposed changes. 13. Determining the Amount of the Penalty—Mitigating Circumstances (45 CFR 150.319) HHS proposes to make a conforming edit to 45 CFR 150.319 to add reference to the notice to initiate a market conduct examination under the new proposed 45 CFR 150.313(e). 14. Determining the Amount of Penalty—Aggrav…
  14. PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will
    PBGCPBGC Opinion LettersFeb 6, 2001
    … [$80,294] [$84,795] 4/15/ 2000 [$160,294] [$165,870] 7/15/ 2000 [$160,294] [$162,530] 9/15/ 2000 [$319,995] [$319,995] Total: [$1,186, 245] Once the catch-up pay ment for the 1999 plan ye ar was missed on September 15, 2000, the sum of all missed installments and other required pay ments, plus interest, exceeded one m…
  15. 88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
    IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
    d any subcontractors consistent with the labor hour requirement of section 45(b)(8)(A) and the participation requirement of section 45(b)(8)(C); and ( 6) Whether the taxpayer made no attempt to comply with the Apprenticeship Requirements. (D) Rebuttable presumption of no intentional disregard. If a taxpayer makes the p…
  16. ERISA § 802 (29 U.S.C. § 1193a) — Preemption of State anti-garnishment laws
    ERISACode / StatuteJan 6, 2025related by meaning
    Notwithstanding any other provision of law, this part shall supersede any law of a State which would directly or indirectly prohibit or restrict the use of an automatic contribution arrangement, described in section 1193(d)(2) of this title, for a pension-linked emergency savings account. The Secretary may promulgate r…
  17. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    … broker-dealers affected by this exemption is estimated as: (2,399 retail broker-dealers × 55%) = 1,319 retail broker-dealers. The estimated number of non-retail broker-dealers affected by this exemption is estimated as: (1,091 non-retail broker-dealers × 55%) = 600 non-retail broker-dealers. The estimated number of to…
  18. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
    IRCFinal Rules (FR)Dec 29, 2022related by meaning
    ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development. ( printed page 80055) List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended a…
  19. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …t cost is estimated as: 1 automatic portability provider × 2 hours × $159.34 = $318.68, rounded to $319. Back to Citation 169.  The hour burden is estimated as: 185,000 plans × 2/60 hours = 6,167 hours. The equivalent cost is estimated as: 185,000 plans × 2/60 hours × $63.45 = $391,275. Back to Citation 170.  The hour …
  20. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023
    …0 provision that affects reporting and disclosure but which is not addressed in this RFI is section 319 of SECURE 2.0. This provision directs the Department, in consultation with the Department of the Treasury (Treasury Department) and the Pension Benefit Guaranty Corporation (PBGC), to review each agency's existing re…