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Go to ERISA 129 (not yet in the library — opens the official source)
90 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
  2. T.C. Memo. 2022-4 — Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 2, 2022
    … collection review proceeding, the Court will review the matter de novo. Giamelli v. Commissioner , 129 T.C. 107, 111 (2007); Davis v. Commissioner, 115 T.C. 35, 39 (2000). When (as here) the underlying liability is not pro perly before us, we review the determination for abuse of discretion. Byers v. Commissioner, 740…
  3. ERISA § 101(l)(2)(A) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (l)(2)(A) (A) shall be provided in a form and manner prescribed in regulations of the Secretary to the requesting employer within— (l)(2)(A)(i) (i) 180 days after the request, or (l)(2)(A)(ii) (ii) subject to regulations of the Secretary, such longer time as may be necessary in the case of a plan that determines withdr…
  4. 86 FR 2541 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 13, 2021
    …ntinues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, the figures “$2,233” are removed and the figures “$2,259” are added in their place. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MUL…
  5. ERISACode / StatuteJan 6, 1997related by meaning
    The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this part. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry…
  6. ERISA § 4042(d)(2)(E) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (d)(2)(E) (E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and (d)(2)(F) (F) each employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer described in subparagraph (C),…
  7. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    IRCCourt RulingsNov 25, 2008
    …s used in TRHCA section 408(c) includes the accrued interest at hand . See Leahy v . Commissioner , 129 T .C . 71, 72 & n .3 (2007) (stating that the reference in section 7463(f)(2) to the word "tax" includes interest and penalties on account of sections 6601(e)(1) and 6665(a)) ; Petrane v . Commissioner , 129 T .C . 1…
  8. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
  9. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    … as amended by Pub. L. 104-134, section 31001(s), 110 Stat. 1321-358, 1321-373, and Pub. L. 114-74, 129 Stat 584. § 578.3 [Amended] 18. In § 578.3, amend paragraph (a) by removing “$1,894” and adding in its place “$1,925”. PART 579—CHILD LABOR VIOLATIONS—CIVIL MONEY PENALTIES 19. The authority citation for part 579 con…
  10. T.C. Memo. 2025-99 — Middle Department Inspection Agency, Inc. v. Commissioner
    IRCCourt RulingsOct 1, 2025
    lli v. Commissioner, 129 T.C. 107, 111 (2007); Murphy v. Commissioner, 125 T.C. 301, 308, 320 (2005) , aff’d , 469 F.3d 27 (1st Cir. 2006) . Where the underlying tax liability was properly at issue in the CDP hearing, we will review the determination de novo. Lunsford v. Commissioner, 117 T.C. 183, 185 (2001) (citing G…
  11. 29 C.F.R. § 2570.161(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  12. 85 FR 2304 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 15, 2020
    …ntinues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, the figures “$2,194” are removed and the figures “$2,233” are added in their place. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MUL…
  13. 29 C.F.R. § 2570.2(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  14. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  15. ERISA § 204(l) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (l) (l) Cross reference For special rules relating to plan provisions adopted to preclude discrimination, see section 1053(c)(2) of this title.
  16. 83 FR 67073 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Dec 28, 2018
    …ntinues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, the figures “$2,140” are removed and the figures “$2,194” are added in their place. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MUL…
  17. 90 FR 1374 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 8, 2025
    …ntinues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.34071.3 [Amended] 2. In § 4071.3, remove the number “$2,670” and add in its place the number “$2,739”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MULTIEMPLOYE…
  18. 89 FR 2132 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2024
    …ntinues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, remove the number “$2,586” and add in its place the number “$2,670”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MULTIEMPLOYER PLAN…
  19. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    lculation: 20,830 burden hours × $198.25 ≉ $4,129,476 Note, the total values may not equal the sum of the parts due to rounding. Back to Citation 719.  The Department estimates that 3,531 entities, consisting of 302 retail broker-dealers, 129 non-retail broker-dealers, 85 SEC-registered retail registered investment adv…
  20. ERISA § 4067 (29 U.S.C. § 1367) — Recovery of liability for plan termination
    PBGCCode / StatuteJan 4, 1995related by meaning
    The corporation is authorized to make arrangements with contributing sponsors and members of their controlled groups who are or may become liable under section 1362, 1363, or 1364 of this title for payment of their liability, including arrangements for deferred payment of amounts of liability to the corporation accruin…