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41. 29 C.F.R. § 4050.103(b) — Duties of plan administrator.
    PBGCRegulationsJan 22, 2018
    …of a subpart A plan, the plan administrator must have conducted a diligent search as described in § 4050.104.
42. T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations …
    IRCTreasury DecisionsAug 6, 2007related by meaning
    to the electronic filing of certain statements that taxpayers are required to include on or with their federal income tax returns. T.D. 9332 T.D. 9332 Final, temporary, and proposed regulations under sections 883(a) and (c) of the Code relate to the exclusion from gross income of income derived by certain foreign corpo…
43. 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 …
44. 29 C.F.R. § 4050.202(2) — Definitions.
    PBGCRegulationsJan 22, 2018
    …iv) Sibling. Subpart B plan or plan means a plan to which this subpart B applies, as described in § 4050.201. Transferring plan means a subpart B plan that elects transferring plan status in accordance with § 4050.203.
45. 29 C.F.R. § 2550.408e(c) — Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property.
    ERISARegulationsJan 1, 2017related by meaning
    (c) (c) Sale. For purposes of section 408(e) and this section, a sale of qualifying employer real property or qualifying employer securities shall include any disposition for value.
46. 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…
47. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
48. 110 T.C. No. 11 — Albert Lemishow v. Commissioner
    IRCCourt RulingsFeb 18, 1998related by meaning
    statutory provisions and the legislative histories of those provisions, we hold that petitioner's use of the distributions from his Keogh and IRA's to purchase stock which he then contributed to the Smith Barney IRA does not constitute a tax-free rollover contribution under section 402(c) or 408(d)(3), respectively. 3 …
49. 29 C.F.R. § 4062.10(c) — Method and date of filing; where to file.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
50. 31 T.C. 1182 — Finnie Co. v. United States
    IRCCourt RulingsMar 24, 1959related by meaning
    s for such determination. Such statement shall not be used in the Tax Court of the United States as proof of the facts or conclusions stated' therein. “This subsection shall be applicable to all contracts and subcontracts, to the extent of the amounts received or accrued thereunder in any fiscal year ending after June …
51. 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…
52. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    ven such regulations is well known. See, e.g., Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984); Swallows Holdino, Ltd. v. Commissioner, 515 F.3d 162 (3d Cir. 2008), vacating 126 T.C. 96 (2006). The delegation Congress made to the Secretary in section 404(k)(5) (A), however, is particularly …
53. Rev. Rul. 2005-72 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in …
    IRCRevenue RulingsNov 14, 2005related by meaning
    Form W-4, Employee's Withholding Allowance Certificate. The rules are effective with respect to wages paid on or after January 1, 2006. Notice 2005-85 2006 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OA…
54. 29 C.F.R. § 4003.1(e) — Purpose and scope.
    PBGCRegulationsMar 25, 2020
    …4064 of ERISA; and (e)(6) (6) Determinations with respect to benefits payable by PBGC under section 4050 of ERISA and part 4050 of this chapter.
55. 29 C.F.R. § 4041.28(a) — Closeout of plan.
    PBGCRegulationsJan 22, 2018
    …ribution deadline is considered met with respect to a missing distributee to whom subpart A of part 4050 of this chapter applies if the benefit transfer amount for the missing distributee is considered timely transferred to PBGC under subpart A of part 4050 of this chapter.
56. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    ead, by giving effect to every word that Congress used in the statute, it protects taxpayers like them with the required “man datory 60-day extension” while the Secretary considers whether and how to exercise his discretion under subsection (a). See Lowe v. SEC , 472 U.S. 181, 207 n.53 (1985); see also Scalia & Garner …
57. 88 FR 41499 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction
    IRCFinal Rules (FR)Jun 27, 2023related by meaning
    rection are under section 6050I of the Internal Revenue Code. Both the Notice of Proposed Rulemaking (NPRM) that was published in the Federal Register on July 23, 2021 (86 FR 39910), and TD 9972 inadvertently omitted two sentences from § 1.6050I-1(a)(3)(ii) and (c)(1)(iv) in the drafting process, which resulted in the …
58. 29 C.F.R. § 4050.104(d) — Diligent search.
    PBGCRegulationsJan 22, 2018
    …stributee under this section must have been made within nine months before a filing is made under § 4050.105 identifying the distributee as a missing distributee.
59. PLR 202244029 — Rollover Contributions
    IRCPrivate Letter RulingsNov 4, 2022related by meaning
    of the application of the rollover provisions in section 408(d)(3). Section 408(d)(3)(E) of the Code provides that the rollover provisions of section 408(d)(3) do not apply to any amount required to be distributed under section 408(a)(6). Section 408(d)(3)(1) of the Code provides that the Secretary of the Treasury may…
60. 29 C.F.R. § 4050.105(a) — Filing with PBGC.
    PBGCRegulationsJan 22, 2018
    … in the missing participants forms and instructions and, for a missing distributee referred to in § 4050.103(a)(2), payment of— (a)(1) (1) The benefit transfer amount for the missing distributee; (a)(2) (2) If the benefit transfer amount is paid more than 90 days after the benefit determination date, interest on the be…