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84 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024
    …lent costs   (A) (B) (C) A * B A * B * C Prepare Request: In House Legal Professional 21 11 $159.34 231 $36,808 Prepare Request: Clerical 21 11 63.45 231 14,657 Prepare Request: Outside Legal Professional 21 51 535.85 1,071 573,895 Prepare Request: Outside Fiduciary/Experts 21 42 305.03 882 269,036 Prepare Request (SPE…
  2. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    ontrol of the use of the IRA distributions. We are not persuaded by respondent's argument that the instant situation falls within the ambit of Aronson because, by virtue of the plea agreement, his consent to the forfeiture, and his avoidance of a fine or potentially longer prison sentence, petitioner should be treated …
  3. 28 T.C. 601 — Edell v. United States
    IRCCourt RulingsJun 10, 1957related by meaning
    OPINION.
  4. 80 FR 22010 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015
    ver $231,000. These paperwork burden estimates are summarized as follows: Type of Review: New collection (Request for new OMB Control Number). Agency: Employee Benefits Security Administration, Department of Labor. Titles: (1) Proposed Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 …
  5. IRCCourt RulingsAug 3, 1979related by meaning
    155. Decisions will be entered for the respondent in docket Nos. 6173-77 and 11438-77. Decision will be entered under Rule 155 inI docket No. 9115-77. Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1954, as in effect for the taxable year in issue. Respondent concedes …
  6. ERISACode / StatuteJan 6, 2025
    …ental plan" also includes any plan to which the Railroad Retirement Act of 1935, or 1937 [45 U.S.C. 231 et seq.] applies, and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation under the provisions of the International Organizations Imm…
  7. 72 T.C. 461 — Citrus Orthopedic Medical Group, Inc. v. Commissioner
    IRCCourt RulingsJun 11, 1979related by meaning
    n 61 and Section 83 routes, nor need we decide whether Section 83 applies only to stock plans. Cf. Sakol v. Commissioner, 67 T.C. 986, 989-991 (1977). We think it is plain that the transfers to the trust in the instant case, if they were completed ones, were additional compensation to McElwee and Smith and the amounts …
  8. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    ” —not ours. See United 44 States v. Ron Pair Enters., Inc. , 489 U.S. 235, 241 (1989) (quoting Caminetti v. United States, 242 U.S. 470, 485 (1917)). MARSHALL, J. , agrees with this dissent.
  9. ERISA § 206(b) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025
    …f the Social Security Act [42 U.S.C. 401 et seq.] or the Railroad Retirement Act of 1937 [45 U.S.C. 231 et seq.] or any increase in the wage base under such title II, if such increase takes place after September 2, 1974, or (if later) the earlier of the date of first entitlement of such benefits or the date of such sep…
  10. T.C. Memo. 1999-4 — Thomas Mark Peaslee v. Commissioner
    IRCCourt RulingsJan 13, 1999related by meaning
    T.C. Memo. 1999-4 UNITED STATES TAX COURT THOMAS MARK PEASLEE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8582-97. Filed January 13, 1999. Thomas Mark Peaslee, pro se. James A. Whitten , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge : This case was hea…
  11. Rev. Rul. 2024-1 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 8, 2024
    …after January 1, 2025. Notice 2024-11, page 360. This notice updates Notice 2011-64, 2011-37 I.R.B. 231, which contains the list of treaties that meet the requirements of section 1(h)(11)(C)(i)(II) of the Code. It adds the treaty with Chile, which entered into force on December 19. The list removes the treaties with Ru…
  12. T.C. Summary Opinion 2003-41 — Larry Joe Mills v. Commissioner
    IRCCourt RulingsApr 22, 2003related by meaning
    to section 72(t)(2)(C) for relief. It does not appear that any of the statutory exceptions to the application of section 72(t) apply in this case, and petitioner has not suggested otherwise. - 7 - The Court concurs in respondent's determination that petitioner is subject to the 10-percent additional tax on an early dis…
  13. 29 T.C. 22 — Loeb v. Commissioner
    IRCCourt RulingsOct 11, 1957
    …12 (1940), where the Supreme Court, commenting on its decision in Klein v. United States, 283 U. S. 231 (1931), said:
  14. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    …,872,016 = (( 1/3 ) × 15,385,053 Participants in non-frozen DB plans under 2020 safe harbor + 3,523,231 Participants in frozen DB plans under 2020 safe harbor) × (96.1% Pre-Statute E-Disclosure Rate−51.3% Post-Statute E-Disclosure Rate) 1 $0.05 $1.00 $4,065,617 Distribution of Statements for DC Plans 34,367,195 = 76,78…
  15. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
  16. T.C. Memo. 1997-250 — John E. & Concetta Lozon v. Commissioner
    IRCCourt RulingsJun 4, 1997related by meaning
    amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and (2) If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and - 23 - (3) If at any time the correction of the error is authorized as to one such t…
  17. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …4 150,696 Employee benefit programs-0-100,000 56,739-0 - - 0 - Taxable income 69,279 478,098 95,100 231,648 101,792 - 41 - Of the reported compensation, Robert Booth received $92,600, $139,600, $228,000, $119,746, and $122,000 during his 1989 through 1993 taxable years, respectively, and John Booth received $85,300, $1…
  18. PLR 201351020 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsDec 20, 2013
    …e, the benefit of which accrued to the t axpayer. In London Shoe Co. v. Commissioner , 80 F.2d 230, 231 (2d Cir. 1935), the court determined that a life insurance policy ordinarily combines investment with insurance protection. In Century W ood Preserving Co. v. Commissioner , 69 F.2d 967, 968 (3d Cir. 1934), the court…
  19. T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am…
    IRCTreasury DecisionsAug 28, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-41 Rev. Rul. 2006-41 LIFO; price indexes; department stores. The June 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referenc…
  20. PLR 201437025 — Required Distributions
    IRCPrivate Letter RulingsSep 12, 2014
    …ry 1 I 2011 I as supplemented by correspondence dated January 29 1 2013 1 August 22 1 2013 1 August 231 20131 November 15, 20131 November 21, 2013 1 and February 3 1 2014, in which you request rulings under sections 401 (a)(9) and 4974 of the Internal Revenue Code (the "Code") related to the disposition of the assets o…