PBGCRegulationsJan 22, 2018
(a)(2) (2) That is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA other than paragraph (1), (5), (12), or (13), including a plan described in section 403(b) of the Code under which benefits are provided through custodial accounts described in section 403(b)(7) of the Code;
(a…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 22, 2018
… plan only if it is a single-employer defined benefit plan that—
(a)(1) (1) Is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA other than paragraph (13), and
(a)(2) (2) Terminates and closes out with sufficient assets to satisfy all liabilities with respect to employees and th…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
cy or attempt to commit any such crimes or a crime of which any of the foregoing crimes is an element; or any crime described in ERISA section 411; or (B) Convicted by a foreign court of competent jurisdiction or released from imprisonment, whichever is later, as a result of any crime, however denominated by the laws o…
IRCCourt RulingsNov 25, 2008related by meaning
e Tax Court
(and the Tax Court shall have
jurisdiction) to determine the
appropriate relief available to the
individual under this section * * *
- 6 - 109-432, div . C, sec . 408(a), 120 Stat . 3061 (TRHCA sec . 408) .4
This amendment applies "with respect to liability for taxes
arising or remaining unpaid on or after …
PBGCPBGC Opinion LettersJul 8, 1996
Pension Benefit Guaranty Corporation
96-2
July 8, 1996
RE FE RE NC E:
[*1] § 4021(b)(2)
OP INI ON :
W e write in
res ponse t o your reque st for recons ider ati on of PBGC's ini ti al de ter minat ion
date d Septe mber 13, 1995,
regarding
cove rag e of th e abov e- ref ere nced pens ion pla n (Pl an) unde r Tit le IV o…
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, 2026related by meaning
f liability of an individual tax account”); section 6402 (permitting a refund of an overpayment “on the part of the person who made the overpayment”). Thus, absent a statutory change, the Treasury Department and the IRS lack the authority to pay section 6435 claims to anyone other than the person that paid the section …
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
ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…
PBGCPBGC Opinion LettersDec 29, 1997
… ed th at a t no t ime h as t he Pla n had mor e th an 25 active participants.
Discus sion
Secti on
4021 (b)(13 ) of ERISA [*3] excludes from coverage any plan "established and
mainta ined
by a profe ssi onal
servi ce
emp loyer tha t doe s not at a ny time a fter the d ate of e nactm ent of this
Act have
mor e than 2 5…
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
PBGCPBGC Opinion LettersJun 27, 1996
Pension Benefit Guaranty Corporation
96-1
June 27, 1996
RE FE RE NC E:
[*1] § 4021(b) (13)
OP INI ON :
Th is
is a fi nal decision by t he Pension Benefit Guaranty Corporation (the
"P BG C" ) rega rdin
g the * * * Def ined
Be nefit
Pension Plan (the "Pl an"). On Jul y 21, 1995, t he PBGC iss ued
an initial de termin ati…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
26-15 804
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 2026-29 2026-22 I.R.B. 2026-22 1537
2026-30 2026-22 I.R.B. 2026-22 1538
2026-31 2026-23 I.R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
2026-33 2026-24 I.R.B. 20…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
…in the context of the exemption from Title IV coverage for governmental plans [under] ERISA section 4021(b)(2) * * * because doing so would frustrate the intent of Congress in providing the exemption.” The opinion letter quoted from the
Rose
case, sanctioning that approach on the basis that “the status of the entity wh…
IRCRegulationsJul 26, 2016related by meaning
(a)(3)(iii) (iii) If any amount which is taxable under section 72 by reason of section 402 or 403 is actually distributed or made available to any person under an employees' trust or plan (other than the Civil Service Retirement Act, 5 U.S.C. ch. 14) before October 20, 1960, section 72 shall, notwithstanding any other …
Notice 2026-9 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs… IRCNoticesFeb 9, 2026related by meaning
igibility to represent taxpayers before the IRS in examinations of tax returns the preparer both prepared for the taxpayer and signed as the preparer. Additionally, unenrolled/unlicensed return preparers who participate in the AFSP agree to be subject to the duties and restrictions in Circular 230, including the restri…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsFeb 9, 2023related by meaning
arable period of time” within the
meaning of 26 C.F.R. sec. 1.482-1(h)(2)(i) (2006).
Petitioner and respondent have stipulated that petitioner did not elect the deferred income method of accounting described in 26 C.F.R.
sec. 1.482-1(h)(2)(iv) (2006), and that petitioner does not assert that it is
entitled to use that …
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
on 414(w) for the entire plan year (or the portion of the plan year that the eligible NHCEs and eligible HCEs are eligible employees under the plan)). Qualified nonelective contributions and qualified matching contributions taken into account under §1.401(k)-2(a)(6) of this Chapter or qualified nonelective contribution…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsJan 17, 2024related by meaning
at 568 – 69. Petitioner has not explained why the result should be different here.
Petitioner assert s that the placement of section 4973 in the Code i s “irrelevant,” citing section 7806(b) for the proposition that “[n]o inference, implication, or presumption of legislative construction shall be . . .
made by reason …