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 42 U.S.C. § 1983 (not yet in the library — opens the official source)
84 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. 96 T.C. 644; 96 T.C. No. 24 — O'Malley v. Commissioner
    IRCCourt RulingsApr 15, 1991related by meaning
    …entral Transport, Inc., 472 U.S. 559, 570 (1985); Donovan v. Mazzola, 716 F.2d 1226, 1231 (9th Cir. 1983).
  2. 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 …
  3. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020related by meaning
    .103. Back to Citation 228.  Pate, R. “Insurance Standards Bulletin Series.” Centers for Medicare & Medicaid Services. January 31, 2020. Available at: https://www.cms.gov/​files/​document/​extension-limited-non-enforcement-policy-through-calendar-year-2021.pdf. Back to Citation 229.   See also section 2763 of the PHS A…
  4. 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 …
  5. 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 …
  6. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    rettek ( krettek.joseph@pbgc.gov, 202-229-6772), Assistant General Counsel, Office of the General Counsel, or Andrew Wilson ( wilson.andrew1@pbgc.gov, 202-860-8354), Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101. If you are deaf or hard of h…
  7. Treas. Reg. § 1.404(g)-1(c)(5) — Deduction of employer liability payments.
    IRCRegulationsMay 18, 2016
    …ample. The provisions of this paragraph may be illustrated by the following example: Example.In the 1983 taxable year, Employer A makes a withdrawal liability payment of $700,000 to multiemployer Plan X to which Employer A and Employer B are required to contribute. Employer A's allocable share of the deduction allowabl…
  8. 29 C.F.R. § 2530.204-1(b)(2) — Year of participation for benefit accrual.
    ERISARegulationsJan 1, 2017
    …ring one-year breaks in service for purposes of eligibility to participate). Thus, as of January 1, 1983, the employee is credited with six years of service for purposes of eligibility to participate and is credited with one year of participation. In accordance with section 203(b)(1)(A) of the Act and section 411(a)(4)…
  9. ERISA § 411(a) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    chever is later, or unless prior to the end of such period, in the case of a person so convicted or imprisoned (A) his citizenship rights, having been revoked as a result of such conviction, have been fully restored, or (B) if the offense is a Federal offense, the sentencing judge or, if the offense is a State or local…
  10. T.C. Memo. 2001-9 — WSB Liquidating Corporation v. Commissioner
    IRCCourt RulingsJan 19, 2001
    …olders. 1 Walter and Barbara were married in 1956. They both worked for petitioner. From 1967 until 1983 or 1984, Barbara essentially ran the office; she worked full time for petitioner as office manager, bookkeeper, and corporate secretary. Barbara had a good rapport with customers; in general customers preferred deal…
  11. T.C. Memo. 1998-318 — Howard E. Clendenen, Inc. v. Commissioner
    IRCCourt RulingsSep 3, 1998
    …ting with a fiscal year ending June 30 as its taxable year. Petitioner was incorporated on July 15, 1983, and its principal business activity is insurance consulting. It is the employer and plan administrator with respect to the ESOP, a defined contribution plan. It established the ESOP and the trust on September 6, 19…
  12. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
  13. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    minations made on or after that date. FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( klion.catherine@pbgc.gov), Manager, or Deborah C. Murphy ( murphy.deborah@pbgc.gov), Attorney, Regulatory and Policy Division, Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washi…
  14. 87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    . Warning: All comments received will be included in the public record without change and will be made available online at http://www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be confidential or other information whose disclosure is restricted by st…
  15. 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
    named for service of process as set forth in the temporary order. The person serving the document shall certify to the manner of date and service. (c) By the Office of Administrative Law Judges. Service of orders, decisions, and all other documents shall be made in such manner as the Office of Administrative Law Judges…
  16. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …PTE 77-9, 41 FR 56760, 56762 (Dec. 29, 1976) and U.S. Department of Labor Adv. Op. 83-60A (Nov. 21, 1983), available at https://www.dol.gov/​agencies/​ebsa/​about-ebsa/​our-activities/​resource-center/​advisory-opinions/​1983-60a). Back to Citation 210.  Regulation Best Interest release, 84 FR 33318, 33319 (July 12, 20…
  17. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, CAVALLO POINT LODGE 401(K) PLAN
    ERISACourt RulingsNov 10, 2015related by meaning
    l agency action within the meaning of 5 U.S.C. 704. Therefore, this tribunal cannot evaluate Respondent‟s contentions that the penalty is inequitable, creates undue hardship, and is disproportionate to any errors committed. Nor can this tribunal evaluate whether the circumstances and remedial actions should have mitiga…
  18. 29 C.F.R. § 2570.130 — Scope of rules.
    ERISARegulationsJan 1, 2017related by meaning
    The rules of practice set forth in this subpart are applicable to “502(c)(7) civil penalty proceedings” (as defined in § 2570.131(n) of this subpart) under section 502(c)(7) of the Employee Retirement Income Security Act of 1974, as amended (the Act). The rules of procedure for administrative hearings published by the …
  19. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    d of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services. SUPPLEMENTARY INFORMATION: Executive Summary This final rule amends the Pension Benefit Guaranty Corporation's (PBGC's) regulation on Disclosure and Amendment of Records Pertaining to Individuals under the Privacy …
  20. 29 C.F.R. § 2570.81 — In general.
    ERISARegulationsJan 1, 2017related by meaning
    Section 502(l) of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requires the Secretary of Labor to assess a civil penalty against a fiduciary who breaches a fiduciary responsibility under, or commits any other violation of, part 4 of title I of ERISA or any other person who knowingly participat…