Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 29 U.S.C. § 107 (not yet in the library — opens the official source)
85 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024
    …y for purposes of section 401(a)(9)(H)(ii). SECURE 2.0 Act Provisions Prior to amendment by section 107 of the SECURE 2.0 Act, section 401(a)(9)(C) of the Code defined the required beginning date by reference to the calendar year in which the employee attains age 72. Section 107 of the SECURE 2.0 Act changes the age by…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
  5. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  6. Notice 2010-15 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A…
    IRCNoticesFeb 8, 2010
    …4(a) and 105(b) of the Act. Q-19. When must plans be amended to satisfy the requirements of section 107 of the Act? A-19. Section 72(t)(2)(G)(iv) of the Code, as amended by section 107 of the Act, generally does not affect the qualification of a retirement plan. However, the amendment to § 72(t)(2)(G)(iv) of the Code m…
  7. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  8. Notice 2006-107 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ…
    IRCNoticesModified Dec 18, 2006
    …tten comments should be submitted by March 18, 2007. Send submissions to CC:PA:LPD:DRU (Notice 2006-107), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, D.C. 20044. Comments may be hand delivered to CC:PA:LPD:DRU (Notice 2006-107), Room 5203, Internal Revenue Service, 1111 Constitution…
  9. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  10. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
  11. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    IRCCourt RulingsMar 15, 2004
    … request for relief from the 10-percent tax. First, petitioners point to language in H. Conf. Rept. 107-84, at 252-253 (2001), accompanying the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16, sec. 644, 115 Stat. 123. This legislation amended sections 402(c)(3) and 408(d)(3) to grant the Secre…
  12. T.C. Memo. 1997-70 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 10, 1997
    …s opinion supplements our previously filed Opinion in Lucky Stores, Inc., & Subs. v. Commissioner , 107 T.C. 1 (1996). T.C. Memo. 1997-70 UNITED STATES TAX COURT LUCKY STORES, INC., AND SUBSIDIARIES, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent * Docket No. 4446-93. Filed February 10, 1997. P filed a Mot…
  13. 107 T.C. No. 1 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsAug 6, 1996
    … emphasis upon words contained in Rev. Rul. 76-28, 1976-1 C.B. 106. Rev. Rul. 76-28, 1976-1 C.B. at 107, states that it "provides rules with respect to the application of section 404(a)(6) * * * in those areas where the Service has determined that guidelines are necessary pending the issuance of regulations." (We note …
  14. 106 T.C. No. 3 — James H. & Josephine A. Swanson v. Commissioner
    IRCCourt RulingsFeb 14, 1996
    …sed." H. Rept. 96-1418, at 15 (1980); see also United States v. 88.88 Acres of Land , 907 F.2d 106, 107 (9th Cir. 1990); American Pacific Concrete Pipe Co., Inc. v. NLRB , 788 F.2d 586, 590 (9th Cir. 1986); Continental Web Press, Inc. v. NLRB , 767 F.2d 321, 322-323 (7th Cir. 1985). To demonstrate that they each had a …
  15. 29 C.F.R. § 4041.3(c)(5)(ii) — Computation of time; filing and issuance rules.
    PBGCRegulationsJan 1, 2017related by meaning
    (c)(5)(ii) (ii) Provide the notice in that common non-English language to those affected parties literate only in that language.
  16. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    …............. 105 S. Period 12: May 29 through June 8, 2009 . . . . . . . . . . . . . . . . . . . . 107 - 5 - [*5] 1. Introduction...................................... 107 2. Events .......................................... 107 3. Analysis and holding............................... 109 T. Intermediary day: June 9,200…
  17. 29 C.F.R. § 2570.42(d) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (d) (d) If the proposed exemption includes relief from the prohibitions of ERISA section 406(b), Code section 4975(c)(1)(E) or (F), or FERSA section 8477(c)(2), inform interested persons who are materially affected by the grant of the exemption of their right to request a hearing under § 2570.46 and establish a deadlin…
  18. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    comparative analyses to the participants and beneficiaries will therefore be approximately $107,500. See Table 14 for calculations and burden totals. 2.4. Recordkeeping Requirement HHS posits that plans and issuers already maintain records as part of their regular business practices. HHS therefore estimates a minimal …
  19. 29 C.F.R. § 2570.159(d) — Review by the Secretary.
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) The Secretary may, in his or her discretion, allow the submission of supplemental briefs by the parties to the proceeding.
  20. 29 C.F.R. § 4902.13(a) — Specific exemptions: Legal case management.
    PBGCRegulationsJan 6, 2025related by meaning
    (a) (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of General Counsel Case Management System” from the provisions of 5 U.S.C. 552a(c)(3), (d), (e)(1), (e)(4)(G), (H), and (I), and (f).