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90 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 404A(h) — Deduction for certain foreign deferred compensation plans
    IRCCode / StatuteJan 14, 2019related by meaning
    (h) (h) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section (including regulations providing for the coordination of the provisions of this section with section 404 in the case of a plan which has been subject to both of such sections).
  2. 29 C.F.R. § 2560.502c-4(d) — Civil penalties under section 502(c)(4).
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) Reconsideration or waiver of penalty to be assessed. The Department may determine that all or part of the penalty amount in the notice of intent to assess a penalty shall not be assessed on a showing that the administrator complied with the requirements of section 101(j), (k), or (l), or section 514(e)(3) of th…
  3. 91 FR 16838 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Apr 3, 2026
    in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions For the reasons stated in the preamble, PBGC amends 29 CFR part 4044 as follows. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  4. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    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 …
  5. 91 FR 2299 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jan 20, 2026
    in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions For the reasons stated in the preamble, PBGC amends 29 CFR part 4044 as follows. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  6. 90 FR 45918 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Sep 24, 2025
    in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions For the reasons stated in the preamble, PBGC amends 29 CFR part 4044 as follows. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  7. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  8. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    …egulatory Flexibility Act of 1980 does not apply (5 U.S.C. 601(2)). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 con…
  9. 29 C.F.R. § 2560.502c-2(b)(3) — Civil penalties under section 502(c)(2).
    ERISARegulationsJan 1, 2017related by meaning
    (b)(3) (3) For purposes of this paragraph, the date on which the administrator failed or refused to file the annual report shall be the date on which the annual report was due (determined without regard to any extension for filing). An annual report which is rejected under section 104(a)(4) for a failure to provide mat…
  10. 89 FR 104040 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 20, 2024
    … valuation date in 2025, the plan administrator needs the updated table in ( printed page 104041) § 4044.58 being promulgated in this rule to value benefits. Similarly, if a plan is transferring amounts on behalf of missing participants under part 4050, the plan administrator needs the updated mortality table in § 4044…
  11. 82 T.C. 843; 82 T.C. No. 65 — Green v. Commissioner
    IRCCourt RulingsMay 30, 1984related by meaning
    ents of section 2039(c)(3). Due to concessions and in order to reflect petitioner’s claim for an overpayment, Decision will be entered under Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules ar…
  12. 89 FR 76730 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Sep 19, 2024
    jects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  13. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    ights-related activity. And since none of petitioner's compensation for the year was includable in gross income, all of petitioner's IRA contributions for the year are nondeductible. Secs. 219(b), 408(o). Contributions are deemed to have been made to an IRA on the last day of the preceding taxable year if the contribut…
  14. 90 FR 28899 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jul 2, 2025
    in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions For the reasons stated in the preamble, PBGC amends 29 CFR part 4044 as follows. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  15. 89 FR 18363 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Mar 13, 2024
    …latory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part…
  16. 90 FR 14577 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Apr 3, 2025
    jects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  17. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    ard carryover balances). * * * * * (d) 4010 funding target attainment percentage below 80 percent because of late election to waive a funding balance. If reporting is required solely under § 4010.4(a)(1), reporting is waived for a person (that would be a filer if not for the waiver) for an information year if, for the …
  18. 89 FR 104425 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 23, 2024
    jects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1…
  19. T.C. Summary Opinion 2006-8 — Terry Fred Burnham v. Commissioner
    IRCCourt RulingsJan 26, 2006related by meaning
    ate are treated as payments not received as an annuity and are taxable. Sec. 72(e)(2)(A). There is simply not sufficient information in this record to reach a conclusion whether some portion of the $8,000 payment is not includable in income. The Court and respondent encouraged - 10 - petitioner to provide sufficient in…
  20. 88 FR 62706 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Sep 13, 2023
    …latory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part…