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73 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
  2. Treas. Reg. § 1.430(a)-1(f)(5)(i) — Determination of minimum required contribution.
    IRCRegulationsSep 9, 2016
    …s amended (ERISA), the termination date means the plan's termination date established under section 4048(a) of ERISA. (f)(5)(ii) (ii) Other plans (f)(5)(ii)(A) (A) In general. In the case of a plan not subject to Title IV of ERISA, the termination date means the plan's termination date established by the plan administr…
  3. 29 C.F.R. § 4043.5 — How and where to file.
    PBGCRegulationsJan 1, 2017related by meaning
    Reportable event notices required under this part must be filed electronically in accordance with the instructions posted on PBGC's Web site, http://www.pbgc.gov. Filing guidance is provided by the instructions and by subpart A of part 4000 of this chapter.
  4. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    Subpart B—Post-Event Notice of Reportable Events 4043.20 Post-event filing obligation. 4043.21 Tax disqualification and Title I noncompliance. 4043.22 Amendment decreasing benefits payable. 4043.23 Active participant reduction. 4043.24 Termination or partial termination. 4043.25 Failure to make required minimum funding…
  5. Treas. Reg. § 1.436-1(f)(3)(iii)(A) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    … will be paid to the plan upon the earliest of— (1) The plan termination date as defined in section 4048 of ERISA; (2) If there is a failure to make a payment of the minimum required contribution for any plan year beginning after the security is provided, the due date for the payment under section 430(j)(1) or 430(j)(3…
  6. 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 …
  7. 29 C.F.R. § 4001.2(3) — Definitions.
    PBGCRegulationsJul 8, 2024
    … date and the date of distribution. Termination date means the date established pursuant to section 4048(a) of ERISA. Title IV benefit means the guaranteed benefit plus any additional benefits to which plan assets are allocated pursuant to section 4044 of ERISA and part 4044 of this chapter.
  8. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025related by meaning
    s through her employment with the City of Charlotte —one with Prudential and the other with LGERS —both of which were qualified retirement plans (they were North Carolina section 401(k) plans), and that petitioner received two dis tributions from Prudential and one distribution from LGERS in 2018. T he parties have als…
  9. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
    closure under the 2002 safe harbor will likely receive the existing advance statement on paper instead. See section II.B above. Back to Citation 39.   5 U.S.C. 601 et seq. Back to Citation 40.   5 U.S.C. 601(2), 603(a); also see 5 U.S.C. 551. Back to Citation 41.  Brown, S. Kathi. Retirement Account Statements: Paper o…
  10. 79 FR 56442 — Additional Rules Regarding Hybrid Retirement Plans
    IRCFinal Rules (FR)Sep 19, 2014
    …e for purposes of this paragraph (e)(2) means the plan's termination date established under section 4048(a) of ERISA. ( 2) Other plans.
  11. I.R.C. § 4975(d)(13) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025related by meaning
    (d)(13) (13) any transaction which is exempt from section 406 of such Act by reason of section 408(e) of such Act (or which would be so exempt if such section 406 applied to such transaction) or which is exempt from section 406 of such Act by reason of section 408(b)(12) of such Act; (d)(14) (14) any transaction requir…
  12. Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
    IRCNoticesJul 8, 2024related by meaning
    ent and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket. V. PAPERWORK REDUCTION ACT The collection of information contained in this notice has been submitted to the Office of Management and Budget in accordance with the Paperwork Reduction Act (PRA) (44…
  13. 141 T.C. No. 19 — Andrew Wayne Roberts v. Commissioner
    IRCCourt RulingsDec 30, 2013related by meaning
    ibutee who must include the withdrawals in income pursuant to VED DEC 3 0 2013 - 2 - I.R.C. sec. 408(d) and that P is liable for the I.R.C. sec. 72(t) additional tax on early distributions from qualified retirement plans. R also determined that P is liable for an accuracy-related penalty under I.R.C. sec. 6662(a) due t…
  14. 89 FR 12955 — Management of Federal Agency Disbursements
    IRCFinal Rules (FR)Feb 21, 2024related by meaning
    ement as subparagraph (b) and designating the existing language in 208.7 as subparagraph (a). Section 208.8 We are not amending § 208.8. Section 208.9 We are amending § 208.9(b) to clarify that when an agency fails to make a payment by EFT as prescribed by this part 208 and no waiver under § 208.4 is applicable, Treasu…
  15. Notice 2026-48 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
    IRCNoticesAug 24, 2026
    …rtain information addressed in this notice will be subject to the Paperwork Reduction Act (PRA), 44 USC 3507. No collection of information will be required until approved by the Office of Management and Budget (OMB) under the PRA.
  16. T.C. Memo. 2000-250 — Susan Jane Hoyez, C.P.A. v. Commissioner
    IRCCourt RulingsAug 10, 2000related by meaning
    6, 682 (1977); Pawlak v. Commissioner , T.C. Memo. 1995-7. Finally, there is no indication - 8 - 2 Petitioner contends that under IRS Publication 560, Retirement Plans for the Self-Employed, contributions can be retroactively applied to the previous year if the contributions are made by the due date of the employer’s r…
  17. 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 …
  18. PBGC Op. Ltr. 2001-2 — Multiemployer plan status
    PBGCPBGC Opinion LettersMar 16, 2001
    …1(a )( 15) § 4005 ( a) § 400 5( e) § 400 5( f) § 4006 ( a) § 4022 § 40 22A § 4041 § 4041 A § 4042 § 4048( b) § 4061 § 4063 § 4209(c) §4 2 19 (c ) § 4232 § 4245( f) § 4261 §4 2 8 1(d ) § 4303 29 C . F. R . § 40 41A . 21 [ PBGC Le tterh ead] M ar c h 1 6, 2001 Ro bert Ri d eou t sh ared w i th m e you r Feb ru ary 6 l et…
  19. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020
    …. Back to Citation 57.  885 F.3d 360, 374 (5th Cir. 2018 ) (citing Hughes, Exchange Act Release No. 4048, 1948 WL 29537, at *4, *7 (Feb. 18, 1948), aff'd sub nom., Hughes v. SEC, 174 F.2d 969 (D.C. Cir. 1949) and Mason, Moran & Co., Exchange Act Release No. 4832, 1953 WL 44092, at *4 (Apr. 23, 1953)). Back to Citation …
  20. 29 C.F.R. § 4043.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    This part prescribes the requirements for notifying PBGC of a reportable event under section 4043 of ERISA or of a failure to make certain required contributions under section 303(k)(4) of ERISA or section 430(k)(4) of the Code. Subpart A contains definitions and general rules. Subpart B contains rules for post-event n…