IRCRegulationsJul 12, 2016
…ctober 4, 1976, exempt from taxation as an organization described in section 501(c)(3), see section 504 and § 1.504-1.
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…
81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAFinal Rules (FR)Apr 8, 2016related by meaning
on 408(a) and Code section 4975(c)(2), and in accordance with the procedures set forth in 29 CFR part 2570, subpart B (76 FR 66637, October 27, 2011). A new section II(g) is inserted to read as follows:
(g)
Standards of Impartial Conduct.
If the fiduciary is a fiduciary within the meaning of section 3(21)(A)(i) or (ii)…
IRCCourt RulingsNov 15, 2004related by meaning
lan's participants and beneficiaries. (This
prohibition is not included in the tax provisions,
because of the difficulty in determining an appropriate measure for an excise tax.) [Iji at 309, 1974-3 C.B. at
470.)
* * * * * * *
Following present law with respect to private
foundations, under the substitute where a fiduc…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
on for part 53 is amended by adding the following entry:
Authority:
26 U.S.C. 7805 * * *
Section 53.6011-1 also issued under 26 U.S.C. 6011.
* * * * * Par. 14. Section 53.6011-1 is amended by:
1. Removing paragraph (c).
2. Redesignating paragraphs (d) and (e) as paragraphs (c) and (d), respectively.
3. Adding a new par…
IRCCourt RulingsSep 22, 1998
…0-91, 1990-2 C.B. 262.
nontaxable return of contributions.
8
A portion of the remaining balance of $504.36 is an amount of net income attributable to the
contributions for the 1992 taxable year. See sec. 408(d)(4);
sec. 1.408-4(c)(2)(ii) and (iii), Income Tax Regs. This amount
is includable in gross income in 1992 and …
79 FR 51118 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Aug 27, 2014related by meaning
sions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care Health insurance
Medical child support
Reporting and recordkeeping requirements
45 CFR Part 147
Health care
Health insurance
Reporting and recordkeeping requirements
Sta…
IRCCourt RulingsSep 25, 1996
…ment of Machise. MIT 82 also accrued a pension contribution expense of $43,907.
13
The total was $2,504,865.
As with MIT 80, the employee leasing agreement required
Machise to pay to MIT 82 a "compensation fee" of 115 percent of
the payroll costs paid by MIT 82, plus 115 percent of the amount
MIT 82 paid to Intercoasta…
ERISACourt RulingsOct 14, 1999
…istrative Law Judges
Heritage Plaza Bldg. - Suite 530
111 Veterans Memorial Blvd
etairie, LA 70005
(504) 589-6201
(504) 589-6268 (FAX)
DATE: October 14, 1999
CASE NO.: 1999-RIS-53
In the Matter of
U.S. DEPARTMENT OF LABOR,
PENSION AND WELFARE BENEFITS ADMINISTRATION,
Complainant
v.
COMPGRAPHIX, INC.
Respondent.
DECISIO…
IRCCourt RulingsSep 24, 1963
… be exempt from taxation under this subtitle unless such exemption is denied under section 502, 503,504.
Thus, apart from various other conditions set forth in section 404 (a) (3) itself, if the contributions are to be deductible, the trust must meet the requirements of section 401(a) and it must not be denied exemptio…
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
of approximately $484,504.[297]
HHS also assumes that 58.2 percent of requests would be delivered electronically, resulting in a de minimis cost.[298] The remaining 41.8 percent of requests would be mailed, and the cost of postage for a 3-ounce letter is $1.14. The annual cost burden to mail the comparative analyses to…
IRCRegulationsMay 18, 2016related by meaning
(c)(2)(ii) (ii) If the trust with which the individual engages in any transaction described in subdivision (i) of this subparagraph is established by an employer or employee association under section 408(c), only the employee who engages in the prohibited transaction is subject to disqualification of his separate accou…
IRCCourt RulingsOct 3, 1989related by meaning
e enjoyment of the recreational activities to petitioner’s permanent staff without running afoul of the restrictions in section 274(e)(5). We so hold. A final note. We hasten to point out that, although we decide as a matter of law that a proper interpretation of section 274(e)(5) does not require in absolute terms tha…
81 FR 44784 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs; Correction ERISAFinal Rules (FR)Jul 11, 2016
…tion V(b)(2) or as precluded by 12 U.S.C. 484, and notwithstanding any provisions of ERISA sections 504(a)(2) and 504(b), the records referred to in Section V(a) are reasonably available at their customary location for examination during normal business hours by:
(i) Any duly authorized employee or representative of th…
77 FR 37349 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
t an outline of topics to be discussed and the amount of time to be devoted to each topic (a signed original and eight (8) copies) by August 16, 2012. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for rece…
80 FR 21989 — Proposed Class Exemption for Principal Transactions in Certain Debt Securities between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAProposed Rules (FR)Proposed Apr 20, 2015
…
(b)
(1) Except as provided in Section V(b)(2) and notwithstanding any provisions of ERISA sections 504(a)(2) and 504(b), the records referred to in Section V(a) are unconditionally available at their customary location for examination during normal business hours by:
(i) Any duly authorized employee or representative …
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…
76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
1.3
Service: copies of documents and pleadings.
For section 521 proceedings, this section shall apply in lieu of § 18.3 of this title:
(a)
In General. Copies of all documents shall be served on all parties of record. All documents should clearly designate the docket number, if any, and short title of all matters. All d…
IRCCourt RulingsJan 13, 1997related by meaning
amount, form, etc., of the benefits.
Generally, benefits under qualified plans are subject to
prohibitions against assignment or alienation (so-called "spendthrift provisions"). S. Rept. 98-575, at 19 (1984), 1984-2
C.B. 447, 456. Before the enactment of section 414(p), the IRS
had ruled that the spendthrift provisions…