ERISACourt RulingsApr 12, 1995related by meaning
…icious manner based on
respondent's actions and the entire compliance record in this
case.
[Page 2]
ERISA is a comprehensive statute adopted by Congress after careful study of employee benefit plans. Alessi
v. Raybestos-Manhattan, Inc., 451 U.S. 504, 510 (1981). Its
provisions are remedial in nature and were designed t…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…
—(1)
Civil penalties and procedures.
For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
ERISACode / StatuteJan 6, 2025related by meaning
(e) (e) Termination Section 1013(a) of title 5 (relating to termination) shall not apply to the Council.
IRCCourt RulingsNov 19, 1981
…7 B.T.A. 160 (1932); Caldwell & Co. v. Commissioner, 26 B.T.A. 790 (1932), affd. per curiam 65 F.2d 1012 (2d Cir. 1933); F. Tinker & Sons Co. v. Commissioner, 1 B.T.A. 799 (1925).
IRCCourt RulingsApr 3, 2002
…ion 1.1011-1, Income Tax Regs., adjusted
basis is the cost or other basis of property under section 1012,
adjusted to reflect allowable deductions for depreciation under
section 1016.
- 13 -
5
Accordingly, the Court need not address the question of
whether petitioners actually suffered a casualty or theft within
the me…
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013related by meaning
ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter.
(2)
Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
IRCCourt RulingsSep 28, 2022
…tend that they sold the crops to
the CRATS, so that the CRATs acquired a “cost basis” under section
1012. This argument does not pass the straight-face test. As evidenced
by the filing of gift tax return s , petitioners contributed the crops to the
CRATs. The re is no evidence that the CRA T s , which had no assets bef…
IRCCourt RulingsFeb 23, 2015
…n general, adjusted basis is
- 10 - determined with reference to the cost of the property, see sec. 1012, adjusted as
provided in section 1016.
The transaction statements generated in connection with the stock petitioner
acquired in the employee stock plan show the acquisition and the disposition of
the stock that peti…
IRCCourt RulingsDec 30, 1998
…e
cost basis of the property is adjusted by capital improvements
made to such property. Secs. 1001, 1012, 1016.
Generally, taxpayers bear the burden of proving entitlement
to costs and deductions claimed. Bennett Paper Corp. &
- 12 -
Subsidiaries v. Commissioner
, 699 F.2d 450, 453 (8th Cir. 1983),
affg. 78 T.C. 458 (1…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015related by meaning
vii) through (xi)).
See also
section 201(a)(2) of this Act, which added section 305(b)(6) of ERISA to define “critical and declining” status.
See also section 201(a)(1)(C) of this Act, adding new section 305 (a)(3)(A) to ERISA, which subjects a multiemployer plan in critical and declining status to the same requirement…
IRCCourt RulingsMar 25, 2013
… be resolved on the basis of all the facts and
circumstances. Thomas v. Commissioner, 31 T.C. 1009, 1012 (1959); S. Ford
Tractor Corp. v. Commissioner, 29 T.C. 833, 842 (1958).
Petitioner contends that the rent amounts paid to Lipspaces, a related party,
for each year in issue were reasonable and, therefore, deductible…
125 T.C. No. 11 — Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner IRCCourt RulingsNov 17, 2005
…arketable
securities and would obtain a tax basis in the assets equal to
the buyer's cost. See sec. 1012. The buyer would only have
taxable gain on the disposition of the marketable securities to
the extent they appreciated in value subsequent to the time of
acquisition. There'fore, the buyer would be willing to pay th…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
certain transactions between a plan and a “party in interest.”
Back to Citation
6.
ERISA section 409;
see also
ERISA section 405.
Back to Citation
7. See 26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). 40 FR 50840 (Oct. 31, 1975). Under section 102 of Reorganization Plan No. 4 of 1978, the authority of…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…TARY INFORMATION:
I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
85 FR 54288 — Registration Requirements for Pooled Plan Providers ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
…the rights and benefits of plan participants and beneficiaries.
Back to Citation
8. Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
IRCCourt RulingsMay 31, 1989
…oner’s argument implicates facts beyond those stipulated (cf. Hughes v. Commissioner, 42 T.C. 1005, 1012 (1964)), and respondent would be unfairly prejudiced by permitting the argument.
Application of Section 1.415-6(b)(6), Income Tax Regs.
Petitioners’ next argument is that respondent abused his discretion in not perm…
IRCCourt RulingsAug 11, 1980
…99 (1964), affd. 352 F.2d 306 (9th Cir. 1965).
In Pulver Roofing Co. v. Commissioner, 70 T.C. 1001, 1012 (1978), appeal dismissed (2d Cir. 1979), we said:
“Our concern in Lansons was that minor year-to-year fluctuations in coverage due to extraneous factors would result in a plan being qualified in one year and nonqual…
ERISACode / StatuteJan 6, 2025related by meaning
(37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees ERISAFinal Rules (FR)Dec 20, 2016related by meaning
…etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015).
Back to Citation
2. 29 U.S.C. 1002(2)(A). ERISA's Title I provisions “shall apply to any employee benefit plan if it is established or maintained . . . by any employer engaged in commerce or in any industry or activity affecting commerce . . . .” 29 U.S.C. 1003(…