IRCCourt RulingsSep 25, 1996
…reversed a late charge of $199,202. This caused W & A's
receivable balance from MPC to equal $3,586,603.
27
. Additional
journal entries indicate that W & A then assigned its $3,586,603
receivable from MPC to BBPA in exchange for a receivable from
BBPA in that amount. This assignment brought the total amount
due from B…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
… × $63.45 = $793.
Back to Citation
65.
5 U.S.C. 601
et seq.
Back to Citation
66.
5 U.S.C. 601(2), 603(a);
see5 U.S.C. 551.
Back to Citation
67. Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
Back to Citation
68.
Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of the S…
IRCCourt RulingsAug 31, 1978
…ons are too high. The fact that the properties were exchanged for an annuity having a value of $169,603.56 furnishes some evidence that the properties were also equal to such value. United States v. Davis, 370 U.S. 65, 72-73 (1962). In our judgment, it seems that such amount constitutes a reasonable and appropriate val…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
…se tax under § 4974. (k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the SECURE 2.0 Act and announces a 2-year administrative transition period with respect to the requirement under section 603 of the SECURE 2.0 Act that catch-up contributions made on behalf of certain eligible par…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
uciary violations with respect to ERISA-covered plans, and Title II of ERISA, which provides for imposition of the excise tax under Code section 4975. Nothing in the exemption compels Financial Institutions to make contractually enforceable commitments, and as far as the exemption provides, they could expressly disclai…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
…se tax under § 4974. (k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the SECURE 2.0 Act and announces a 2-year administrative transition period with respect to the requirement under section 603 of the SECURE 2.0 Act that catch-up contributions made on behalf of certain eligible par…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
mpose substantial direct compliance costs on State and local governments or preempt State law within the meaning of the Executive order.
V. Good Cause The annual EA SEE testing period for May 2026-February 2027 will begin shortly. It would be unnecessary and contrary to the public interest for the IRS to continue to ch…
I.R.C. § 6652(o) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
(o) (o) Failure to provide notices with respect to qualified small employer health reimbursement arrangements In the case of each failure to provide a written notice as required by section 9831(d)(4), unless it is shown that such failure is due to reasonable cause and not willful neglect, there shall be paid, on notice…
76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAFinal Rules (FR)Oct 27, 2011related by meaning
rize the information and reasons in support of proposing the exemption;
(b) Describe the scope of relief and any conditions of the proposed exemption; (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish …
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
f the plan year. For purposes of the regulations under section 6057, the term filer means the plan administrator within the meaning of section 414(g). The proposed regulations under section 6057 provide that if a filer that is required to file electronically fails to do so, the filer is deemed to have failed to file th…
88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges IRCFinal Rules (FR)Dec 21, 2023
icy.
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/03/16/recommendations-for-implementing-the-no-surprises-act/. Back to Citation
168.
United States Census Bureau (March 2020).
2017 SUSB Annual Data Tables by Establishment Industry, Data by Enterprise Receipt Size. https://www.cen…
75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Aug 30, 2010related by meaning
nd reasons in support of proposing the exemption;
( printed page 53190)
(b) Describe the scope of relief and any conditions of the proposed exemption; (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish …
88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges IRCProposed Rules (FR)Proposed Sep 26, 2023
…the No Surprises Act.
U.S.C.-Brookings Schaeffer on Health Policy.
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/03/16/recommendations-for-implementing-the-no-surprises-act/.
Back to Citation
127.
United States Census Bureau (March 2020).
2017 SUSB Annual Data Tables by Establishm…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…ion II.B above.
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39.
5 U.S.C. 601 et seq.
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40.
5 U.S.C. 601(2), 603(a);
also see
5 U.S.C. 551.
Back to Citation
41.
Brown, S. Kathi. Retirement Account Statements: Paper or Electronic?, AARP Research, May 2022,
https://doi.org/10.26419/res.00529.00.
Accessed March 27, 2025.
Back t…
Joint BoardRegulationsOct 18, 2016related by meaning
(a) (a) Has failed to discharge his/her duties under ERISA, or
PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
ERISACourt RulingsFeb 2, 1993
…and $90,281 in
"employer's contribution" as "receivables." The principal liability
recorded was $51,603, for "stock acquisition." The significant
transaction addendum to the audit showed that the plan recorded the
$51,603 as purchasing 12,525 shares of Respondent's common
stock.
[Page 3]
The plan's 1988 income statemen…
81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3).
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6.
Cerulli Associates, “Retirement Markets 2015.”
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7. The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…