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86 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. REG-121508-18 — Notice of Proposed Rulemaking
    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…
  2. 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…
  3. T.C. Summary Opinion 2011-71 — Joseph B. & Rosemary A. Niesen v. Commissioner
    IRCCourt RulingsJun 16, 2011
    …s earnedr income, which is defined as "the net earnings from self-employment (as defined in section 1402( ))". Secs. 401(c) (2), 219(f) (1). Section 1402(a) defines net earnings from self-employment as "the gross income derived b an individual from a trade or business carried on by such individual, less-deductions allo…
  4. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999
    …rt that "the term 'earned income' means the net earnings from selfemployment (as defined in section 1402(a))." Finally, section - 4 - 1402(a) provides that the term "net earning from self-employment" means the gross income derived by an individual from any trade or business carried on by such individual less any allowa…
  5. Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl…
    IRCNoticesOct 21, 2024
    o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
  6. T.C. Memo. 2017-76 — Christopher S. Harrell, Sr. & Ingrid T. Harrell v. Commissioner
    IRCCourt RulingsMay 8, 2017
    … of the employee." See Small Business Job Protection Act of 1996 (SBJPA), Pub. L. No. 104-188, sec. 1402(a), 110 Stat. at 1789. The exclusion amount is limited to $5,000 and is treated as additional investment in the contract. Sec. 101(b)(2)(A) and (D), repealed by SBJPA sec. 1402(a); sec. 1.72-8(b), Income Tax Regs. S…
  7. T.C. Memo. 2010-149 — Harold X. O'Boyle v. Commissioner
    IRCCourt RulingsJul 13, 2010
    deductions . Sec . 1402 . Petitioners have conceded that they .were engaged in business, activities during the years in issue and that . they received compensation for their business, activities . Petitioners have conceded that they were not employed by, any third party during the years in issue, and they do not assert…
  8. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  9. T.C. Memo. 2012-36 — Lisa LaFlamme v. Commissioner
    IRCCourt RulingsFeb 6, 2012
    …me" is generally defined as the "net earnings from self-employment derived by an individual".. Sec. 1402(b). The term "net earnings from self-employment" is defined as "the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle [i.e.,…
  10. 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…
  11. T.C. Summary Opinion 2002-39 — Joseph R. & Diana K. Trudel v. Commissioner
    IRCCourt RulingsApr 15, 2002
    …efined by section 401(c), in part, as “the net earnings from self-employment (as defined in section 1402(a))”. Sec. 401(c)(2)(A). Section 1402(a), in turn, defines “net earnings from self-employment”, as relevant to this case, as “the gross income derived by an individual from any trade or business carried on by such i…
  12. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  13. T.C. Memo. 2010-262 — Hal Hollingsworth v. Commissioner
    IRCCourt RulingsDec 2, 2010
    … -half-of this tax-is then deductible f rom adjusted gross income (AGI) under sec. 164(f) (1). Sec. 1402(b) defines "selfemployment, income" as an individual's "net earnings from selfemployment". Sec. 1402(a) defines "net earnings from self-- emplöyment" as "the gross ingome derived by an individual from any trade or b…
  14. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022related by meaning
    … U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
  15. T.C. Memo. 1998-164 — Roland R. & Virginia A. Fox v. Commissioner
    IRCCourt RulingsMay 5, 1998
    … is the net earnings derived by a person from any trade or business carried on by that person. Sec. 1402(a) and (b). Mr. Fox earned income from Oxyfresh by selling Oxyfresh products, recruiting distributors, and conducting motivational workshops 3 weeks per month. Before the years in issue, Mr. Fox treated his income f…
  16. 88 T.C. 1474; 88 T.C. No. 83 — Leib v. Commissioner
    IRCCourt RulingsJun 16, 1987related by meaning
    …years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
  17. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000related by meaning
    ct of 1974 (commonly known as ERISA; hereinafter "the Act"), 29 U.S.C. §§ 1132 and 1135, and the Secretary of Labor's Order 1-87, 52 Fed. Reg. 13, 139 (1987). The implementing regulations specifically at issue in this proceeding are published at 29 C.F.R. Part 2520, the rules of reporting and disclosure, and at 29 C.F.…
  18. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  19. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  20. REG-113792-13 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde…
    IRCProposed Rules (FR)Proposed Sep 16, 2013
    …Act (FICA), whether the minister is an employee or self-employed under the common law. See sections 1402(c)(2)(d), 1402(c)(4), and 3121(b)(8)(A). For purposes of income taxes generally, including the credit under section 45R, whether a minister is an employee is determined under the common law standard for determining …