ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
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 …
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 …
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 …
PBGCPBGC Opinion LettersDec 10, 2002
… funding method to the "special
circumstances that exist when a plan is restored." 55 Fe d. Reg. 42,706.
3
The reg ulation c reates a special "initial restoration amortization base," which consists of the unfunded liabilities of the
plan as of its restoration, and provides that this base must be amortized pursuant to a…
IRCCourt RulingsDec 23, 2008
… liable for a 10-percent $1,971 additional
tax under section 72(t)(1) on an early withdrawal of $19,706 from
her individual retirement account (IRA) .
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue
.
Background
Some of the facts have been stipulated a…
IRCCourt RulingsJul 9, 1997
…nconsistencies
between the returns. Petitioners' first tax return for 1990
- 6 -
1 We note that $12,706 plus $3,437 equals $16,143, not
$16,203.
(original return) was submitted in January 1996. On the original
return, petitioners attempted to elect 5-year averaging and
capital gains treatment. On the original return, p…
77 FR 71321 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Nov 30, 2012
…649
649
2,745
2,745
2019
663
663
2,803
2,803
2020
677
677
2,861
2,861
2021
691
691
2,922
2,922
2022
706
706
2,983
2,983
2023 or later
720
720
3,046
3,046
1
Table II-A.
2
Table II-B.
3
Table II-C.
( printed page 71323)
* * * * *
Issued in Washington, DC, this 20th day of November, 2012.
Laricke Blanchard,
Deputy Dire…
ERISARegulationsSep 1, 2017related by meaning
(e) (e) Transactions with fiduciaries
I.R.C. § 6652(h) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
(h) (h) Failure to give notice to recipients of certain pension, etc., distributions In the case of each failure to provide notice as required by section 3405(e)(10)(B), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on n…
IRCCourt RulingsJan 22, 2025related by meaning
s through her
employment with the City of Charlotte —one with Prudential and the
other with LGERS —both of which were qualified retirement plans (they were North Carolina section 401(k) plans), and that petitioner received
two dis tributions from Prudential and one distribution from LGERS in
2018. T he parties have als…
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…