67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976related by meaning
or lack of jurisdiction.
Appropriate orders will be issued.
Statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. Sec. 7476 is a new provision of the Internal Revenue Code. It provides taxpayers with a forum in which they may receive determinations of whether their plans are qualifi…
78 FR 33158 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRCFinal Rules (FR)Jun 3, 2013
t were previously codified in PHS Act section 2711 to PHS Act section 2702, and extended those requirements to the individual market.
Back to Citation 8.
See
section 1251 of the Affordable Care Act and interim final regulations at 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 for the definition of a …
ERISARegulationsApr 8, 2024related by meaning
(b) (b) Under the rules of procedure in this subpart, the Department may conditionally or unconditionally exempt any fiduciary or transaction, or class of fiduciaries or transactions, from all or part of the restrictions imposed by ERISA section 406 and the corresponding restrictions of the Code and FERSA. While admini…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
…fication of Enrollment in Individual Health Insurance Coverage (26 CFR 54.9802-4(c)(5), 29 CFR 2590.702-2(c)(5) and 45 CFR 146.123(c)(5)); and (2) HRA Notice to Participants (26 CFR 54.9802-4(c)(6), 29 CFR 2590.702-2(c)(6) and 45 CFR 146.123(c)(6)). A third IC is sponsored solely by DOL (29 CFR 2510.3-1): (3) Notice to…
Joint BoardRegulationsDec 30, 2016related by meaning
(f) (f) Other discovery. No discovery other than that specifically provided for in this section is permitted.
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…
75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Aug 30, 2010related by meaning
matters of law; or
(3) The factual issues identified can be fully explored through the submission of evidence in written (including electronic) form. (c) An applicant for an exemption must notify interested persons in the event that the Department schedules a hearing on the exemption. Such notification must be given i…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2009-8 — This notice provides interim guidance on recently enacted section 457A of the Code which became effective January 1, 2009. Section 457A generally provides that… IRCNoticesJan 26, 2009
…mpensation plan, the term gross income of the partnership has the same meaning as for purposes of § 702(c) (see also §§ 1.702-1(c) and 1.704-1(b)(1)(vii)). A partnership is a U.S. relevant partnership if it either (i) is required to file a return of partnership income under § 6031 or (ii) determines the distributive sh…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…rtner has sufficient net investment
income —is a partner- level affected item determination . See § 702(a)( 7)
(requiring a partner to separately account for “ other items of . . .
deduction . . . to the extent provided by regulations prescribed by the
Secretary ” ); Treas. Reg. § 1.702- 1(a)(8)(iii) (“Each partner sha…
Treas. Reg. § 1.404(e)-1A(f) — Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan. IRCRegulationsMar 14, 2019
…) Partner's distributive share of contributions and deductions.
(f)(1) (1) For purposes of sections 702(a)(8) and 704 in the case of a defined contribution plan, a partner's distributive share of contributions on behalf of self-employed individuals under such a plan is the contribution made on his behalf, and his distr…
IRCRegulationsSep 9, 2016
… As of January 1, 2016, the present value of the remaining waiver amortization installments is $259,702, which is determined by discounting the remaining four waiver amortization installments of $70,000 each to January 1, 2016, using the first segment rate of 5.26%. See paragraph (c)(2)(ii) of this section.(iii) A $440…
ERISARegulationsAug 19, 2019
…idual health insurance coverage, the notice must satisfy the notice requirement set forth in § 2590.702-2(c)(6) of this chapter. A QSEHRA or an HRA not subject to the notice requirement set forth in § 2590.702-2(c)(6) of this chapter may use the following language to satisfy this condition: “The individual health insur…
88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
of section 305 as it affects EPCRS that should be taken into account by the Department in making further revisions to the VFC Program and PTE 2002-51. Signed at Washington, DC, this 1st day of February, 2023.
Lisa M. Gomez,
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1…
76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAFinal Rules (FR)Oct 27, 2011related by meaning
matters of law; or
(3) The factual issues identified can be fully explored through the submission of evidence in written (including electronic) form. (c) An applicant for an exemption must notify interested persons in the event that the Department schedules a hearing on the exemption. Such notification must be given i…
IRCCourt RulingsMay 28, 1996
…’s terms
and operations must meet the statutory requirements.” Fazi v.
Commissioner
, 102 T.C. 695, 702 (1994); see Ludden v.
Commissioner
, 620 F.2d 700, 702 (9th Cir. 1980), affg. 68 T.C.
826 (1977); see also Guidry v. Sheet Metal Workers Natl. Pension
Fund
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
es and other costs caused by the failure or misconduct; and (h) refusing to consider any motion or other action which is not filed in a timely manner. Most of these requirements regarding hearings, insofar as they apply to hearings conducted under 45 CFR part 150, subpart E, are codified in various sections of 45 CFR p…