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41. 143 T.C. No. 11 — Dennis E. Bohner v. Commissioner
    IRCCourt RulingsSep 23, 2014
    …tributions from the employee's salary. Il sec. 8334(a)(1)(A); Malbon v. United States, 43 F.3d 466, 467 (9th Cir. 1994); see also Logsdon v. Commissioner, T.C. Memo. 1997-8, slip op. at 3-4. Matching contributions are made from funds appropriated for the employing agency. 5 U.S.C. sec. 8334(a)(1)(B)(i). To assure that …
42. Circular 230 § 10.51(a)(5) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(5) (5) Solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the Internal Reven…
43. T.C. Memo. 2007-327 — Gregory Eugene Thompson v. Commissioner
    IRCCourt RulingsOct 31, 2007
    …r 2004 . The distribution did not take as long to process as anticipated . Petitioner received $ 62,467 .58 from his retirement account in December 2004 . PSRS withheld $12,493 .52 in Federal tax from the distribution . Petitioner was 53 when he received the distribution . The retirement plan issued petitioner a Form 1…
44. 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)(…
45. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    , 467 U.S. 837, 842-844 (1984). The U.S. Supreme Court has recently confirmed that this analysis applies to Treasury regulations such as we have here. See Mayo Found. for Med. Educ. & Research v. United States, 562 U.S. 44 (2011). The first step of the analysis requires that we decide whether Congress has spoken direct…
46. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
47. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    s follows: Authority: 26 U.S.C. 7805 * * * Section 301.6011-10 also issued under 26 U.S.C. 6011. Section 301.6011-11 also issued under 26 U.S.C. 6011. Section 301.6011-12 also issued under 26 U.S.C. 6011. Section 301.6011-13 also issued under 26 U.S.C. 6011. Section 301.6011-14 also issued under 26 U.S.C. 6011. Section…
48. I.R.C. § 6057(h) — Annual registration, etc.
    IRCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Cross references For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of t…
49. 78 FR 26727 — Pension Benefit Statements
    ERISAProposed Rules (FR)Proposed May 8, 2013
    …105-1(c)(2)(vi), is $557,534. P's December 31, 2012 account balance of $125,000 is projected to be $467,621 assuming a 7% return, compounded annually. Future contributions increasing at 3%, compounded annually with earnings at 7%, compounded annually, are projected to be $524,575 on June 30, 2032. P's aggregate project…
50. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCFinal Rules (FR)Oct 21, 2024related by meaning
    t to withholding under subchapter A of chapter 3 (sections 1441 through 1446 of the Code). 1. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the regulation treats an Army Post Office (APO), a Fleet Post Office (FPO), or a Diplomatic Post Office (DPO) [2] address as an a…
51. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …A × B × C) (D) E (A × B × C × D) First Year Issuers (health insurance company/State combinations) 1,467 10 60 880,200 $167.48 $147,415,896 TPAs 103 10 60 61,800 167.48 10,350,264 Self-funded non-Federal governmental plans with more than 500 participants that will conduct the comparative analysis themselves 505 10 60 30…
52. 75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable…
    IRCFinal Rules (FR)Jul 19, 2010
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
53. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020
    … Chevron U.S.A. Inc., 544 U.S. 528, 537 (2005). Back to Citation 62.   Ruckelshaus v. Monsanto Co., 467 U.S. 986, 1000-01, 1005 (1984). Back to Citation 63.   Id. at 1005 (quoting PruneYard Shopping Ctr. v. Robins, 447 U.S. 74, 832 (1980)). Back to Citation 64.   Avon Letter, supra note 6. Back to Citation 65.   Penn C…
54. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
55. 81 FR 62359 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Sep 9, 2016
    …ime payments commencing at age 60 is 14.632, so Y's single-sum payment is $800 × 12 × 14.632 = $140,467.20. (iii) In accordance with paragraph (d)(7)(iii)(C)( 1) of this section, Plan E provides for explicit bifurcation of the accrued benefit as described in paragraph (d)(7)(ii)(A) of this section. Therefore, Participa…
56. 29 C.F.R. § 2570.168 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
57. 71 T.C. 765 — Elliot Knitwear Profit Sharing Plan v. Commissioner
    IRCCourt RulingsFeb 12, 1979
    …47 (1969), 1969-3 C.B. 200, 230; S. Rept. 91-552, 91st Cong., 1st Sess. 67 (1969), 1969-3 C.B. 423, 467. See S. Rept. 1622, 83d Cong., 2d Sess. 313 (1954); Rowley United Pension Fund v. Commissioner, 64 T.C. 343 (1975). See also sec. 1.514(g)-1(f), Income Tax Regs. And when Congress amended section 514 in 1969, it neit…
58. 76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Sep 29, 2011related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
59. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
60. T.D. 9783 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl…
    IRCTreasury DecisionsSep 26, 2016
    …ime payments commencing at age 60 is 14.632, so Y’s single-sum payment is $800 x 12 x 14.632 = $140,467.20. (iii) In accordance with paragraph (d)(7)(iii)(C)(1) of this section, Plan E provides for explicit bifurcation of the accrued benefit as described in paragraph (d)(7)(ii)(A) of this section. Therefore, Participan…