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Go to I.R.C. § 4973 (not yet in the library — opens the official source)
68 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 84 FR 26605 — Exception for Interests Held by Foreign Pension Funds
    IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
    timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register . Drafting Information The principal authors of these proposed regulations are Joshua Rabon, formerly with the Office of Associate Chief Counsel (Intern…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex…
    IRCNoticesNov 13, 2007related by meaning
    g whether an estate making the section 6166 election will be required to provide security. TAX CONVENTIONS Announcement 2007-107 Announcement 2007-107 The competent authorities of the United States and the United Kingdom hereby enter into the following agreement (“the Agreement”) regarding the definition of “first noti…
  4. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  5. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  6. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  7. 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 …
  8. PLR 201313025 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
    IRCPrivate Letter RulingsMar 29, 2013
    …but not for ------- . Finally, you ask whether the taxpayer is liable for the 6% excise tax under § 4973 for the years ------- through ------- . Section 4973(a) imposes an excise tax equal to 6% of the amou nt of excess contributions in an IRA. In the case of an IRA, § 4973(b) defines
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. Treas. Reg. § 54.4975-14(d) — Election to pay an excise tax for certain pre-1975 prohibited transactions.
    IRCRegulationsDec 30, 2016related by meaning
    (d) (d) Computation of section 4975 excise tax. To the extent applicable, and solely for purposes associated with the payment of a section 4975 excise tax under the election referred to in this section, § 53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) is controlling.
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 96 T.C. 644; 96 T.C. No. 24 — O'Malley v. Commissioner
    IRCCourt RulingsApr 15, 1991related by meaning
    outheast & Southwest Areas Pension Fund v. Central Transport, Inc., 472 U.S. 559, 570 (1985); Donovan v. Mazzola, 716 F.2d 1226, 1231 (9th Cir. 1983). The basis for the liability of a disqualified person for the excise tax under section 4975(a) and (b), i.e., participation, is not the same as the basis for liability of…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PLR 200945040 — Prohibited Transaction
    IRCPrivate Letter RulingsNov 6, 2009related by meaning
    ID: Office: UILC: CCA - 924165-08 ------------------------- 4975.03-00 Number: 200945040 Release Date: 11/6/2009 From: -------------------- Sent: Wed 9/24/2008 4:51 PM To: -------------------- Cc: ---------------------------- Subject: Regarding whether t his is a prohibited transaction under section 4975(c)(1)(A) or se…
  15. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997
    …ble from gross income, they are not subject to the excise tax on excess contributions under section 4973. Sec. 4973(b), flush language; see sec. 408(o)(2). Moreover, the earnings on such contributions are permitted to accumulate on a tax-deferred basis and without incurring any excise tax under section 4973. Sec. 408(o…
  16. Treas. Reg. § 54.4975-1(c) — General rules relating to excise tax on prohibited transactions.
    IRCRegulationsDec 30, 2016related by meaning
    (c) (c) Additional tax. Section 4975(b) imposes an excise tax in any case in which an initial tax is imposed under section 4975(a) on a prohibited transaction and the prohibited transaction is not corrected within the taxable period (as defined in paragraph (d) of this section). The additional tax is 100 percent of the…
  17. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995
    …1995-93. III. Excise Tax Issues Finally, we turn to respondent's excise tax determinations. Section 4973(a) imposes a 6-percent excise tax on excess contributions to an IRA. As relevant herein, an "excess contribution" is the amount contributed in excess of the amount allowable as a deduction under section 219, exclusi…
  18. 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…
  19. 89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    section 4975(c)(2) necessitate proposing an amendment to the exemption. Back to Citation 26.   See 29 CFR 2578.1(d)(2)(v). Back to Citation 27.   See Section I(a)(3) of this exemption amendment. Back to Citation 28.   See paragraph 29 CFR 2578.1(c)(3) of the QTA Regulation or in the case of a QTA described in Section …
  20. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987related by meaning
    n. The Commissioner determined that the individual petitioners were hable for excise taxes under section 4975(a) for each such prohibited transaction. The Commissioner also sent a notice of deficiency to MMR, in which he determined that the lease of the property to MMR by the plan was a prohibited transaction. In such …