ERISACourt RulingsMar 29, 1995related by meaning
determination to assess a penalty against
Respondent is AFFIRMED.
JOHN M. VITTONE,
Deputy Chief Judge
NOTICE OF APPEAL RIGHTS: Pursuant to 29 C.F.R. § 2570.69, a notice of appeal must be filed with the Secretary of
Labor within 20 days of the date of issuance of this Decision and
Order or the decision of this court wil…
PBGCRegulationsJan 1, 2017related by meaning
(c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
IRCCourt RulingsJun 11, 1996
…of taxable
earnings in the form of interest. The earnings and "pick-up
contributions", which total $311,534.81, constitute the taxable
portion of the Transfer Refund.
Rollover of Petitioner's Transfer Refund
Within 60 days of receiving the Transfer Refund, petitioner
deposited the taxable portion thereof, i.e., $311,53…
IRCCourt RulingsNov 6, 2012
JMP
T.C. Memo. 2012-311
UNITED STATES TAX COURT
CHARLES L. HARTLEY, Petitioner y.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27913-11. Filed November 6, 2012.
Charles L. Hartley, pro se.
Lisa DiCerbo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a $2,968 defici…
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…
IRCCourt RulingsMay 11, 2009
…bstantially, equal periodic payments
. This election included a n
annual fixed distribution of $102,311 . .50 to be made'on January 1 5
each year for a period based on petitioner wife's life
expectancy . On or-before January 15, 2004, petitioner wife
received a $102,311
.50 distribution from her IRA in accordance
with-…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
*
PART 2560—RULES AND REGULATIONS FOR ADMINISTRATION AND ENFORCEMENT
4. The authority citation for part 2560 continues to read as follows:
Authority: 29 U.S.C. 1132, 1135, and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also iss…
IRCCourt RulingsJun 1, 2011
…rance Contracts, etc., the
$19,100 gross distribution and indicated thereon a taxable amount
of $13,311.
On their 2008 Federal income tax return, petitioners did not
report any of the $19,100 gross distribution in gross income.
In a notice of deficiency respondent determined, inter alia,
that petitioners failed to repo…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023related by meaning
nd 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 146
Health care
Health insurance
Reporting and recordkeeping requirements
45 CFR Part 147
Aged…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
85 FR 61813 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) IRCFinal Rules (FR)Oct 1, 2020related by meaning
is rule would conform the current regulation to the statute and will not have a significant economic impact on a substantial number of small entities. Pursuant to section 7805(f), the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administra…
88 FR 73807 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction IRCProposed Rules (FR)Proposed Oct 27, 2023related by meaning
1:PR (REG-100908-23), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning this proposed regulations, the Office of Associate Chief Counsel (Passthroughs & Special Industries) at (202) 317-6853 (not a toll-free number); concerning su…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022related by meaning
small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.
Drafting Information The principal author of these regulations is Seth Groman of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), though other persons in the Treas…
IRCCourt RulingsMay 12, 1971
… in relation to the accrual of the right to receive the July 1 installment. Cf. Helvering v. Horst, 311 U.S. 112; Helvering v. Eubank, 311 U.S. 122. More fundamentally, Blair v. Commissioner is of no assistance to petitioners simply because petitioners did not make genuine assignments of their rights under the Union Oi…
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…
PBGCFinal Rules (FR)May 13, 2016related by meaning
INFORMATION REPORTING
1. The authority citation for part 4010 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1310.
§ 4010.14
[Amended] 2. In § 4010.14, the words “of up to $1,100 a day for each day that the failure continues” are removed.
PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS
3. The authority c…
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.
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
his section, or a circumstance described under paragraph (d)(1)(iii) of this section, within 30 business days following the date of the determination; (ix) Have a procedure in place to retain the administrative fees (if applicable) described in paragraph (d)(2) of this section and to remit the administrative fees to th…