84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
les/EBSA/about-ebsa/about-us/erisa-advisory-council/2017-mandated-disclosure-for-retirement-plans-levine-and-winters-written-statement-06-07.pdf. Back to Citation
35.
See, e.g.,
Field Assistance Bulletin No. 2006-03 (Dec. 20, 2006), providing for “the furnishing of pension benefit statements in accordance with t…
IRCCourt RulingsJun 2, 2005
… they filed their petitions.
Petitioners timely filed joint Federal income tax returns
for 2001 and 2002. During 2001 and 2002, petitioner was an active participant in a section 403(b) employer-sponsored
retirement plan through his employment with the University of
Texas Medical Branch. Petitioner claimed IRA contribut…
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…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…the Department expanded the safe harbor (2002 safe harbor) to apply to disclosures under Title I of ERISA generally, accounting for the expanded scope of required disclosures under ERISA for pension benefit plans and group health plans.[4]
Accordingly, group health plan administrators may follow the 2002 safe harbor in…
IRCPrivate Letter RulingsJan 17, 2003
…is directed only to City C and applies only
to the amended and restated Plan submitted on April 15, 2002 as revised by the
September 9, amendments and to the annuity contract submitted on May 17, 2002, as
revised by the amendments submitted on September 9, 2002. Section 6110(k)(3) of
the Internal Revenue Code provides …
IRCCourt RulingsNov 17, 2016
zation schedules for plan years 1996 through 2002 and valuation
- 9 -
results for plan years 2002 through 2006. The plan actuary, an enrolled actuary, also signed Schedules B, Actuarial Information, to the Forms 5500, Annual
Return/Report of Employee Benefit Plan, filed by the plan for each of the years at
issue.
III. …
IRCCourt RulingsAug 29, 2006
Whether a Portion of the 2002 Distribution Was Taxed Twic e
Petitioner asserts tha t
received in Decembe r
contribution that he
of 2002
$3,500 of th e represents the amount of the IR A
distribution that h e
made earlier in the same year . He argue s
that he is taxed on the $3,500 as a . result of the distribution i n
D…
IRCCourt RulingsJul 13, 2010
…member . Ms . O'Boyle received nonemployee compensation from Red Barn
Actors studio during 2001 and 2002 .
Neither petitioner was employed by any third party during
2000, 2001, or 2002 .
Petitioners did not file a timely .tax return for the 2000,
2001, or 2002 tax years .
Mr . O'Boyle paid $10,000 toward his potential …
IRCCourt RulingsNov 10, 2004
…they believed they were
obligated to report this amount after receiving the Form 1099-R.
On May 13, 2002, respondent received a Form 656, Offer in
Compromise (OIC), from Mr. and Mrs. Molina. Mr. and Mrs. Molina
attached a letter dated May 10, 2002 (May 2002 letter), to their
OIC. The May 2002 letter explained that the …
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
IRCCourt RulingsDec 28, 2004
…96 return on November 23,
1998, his 1997 return on February 4, 2001, and his 1999 return on
June 6, 2002.
On January 14, 2002, respondent mailed to petitioner a
notice of deficiency with respect to petitioner’s 1998 taxable
year. In the notice of deficiency, respondent determined that
the full amount of the 1998 distri…
IRCCourt RulingsAug 3, 1979related by meaning
…n 2002 of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 958. Examination of the legislative history makes it clear that the Congress was concerned about strengthening employee benefit arrangements, largely to be sure that benefits that appeare…
IRCPrivate Letter RulingsMar 6, 2015
…ining substantially equal periodic payments for
purposes
of section 72(t)(2)(A)(iv).
Revenue
Ruling 2002-62, 2002-42 I.R.B. 710 ("Rev. Rul. 2002-62"), which was
published on October 21, 2002, modifies Q&A-12 of Notice 89-25. Rev. Rul. 2002-62
IRCCourt RulingsMay 14, 2009
…bases of the Memphis and
Forest Lakes properties were $92,480 and $53,880, respectively .
Tax Years 2002, 2003, and 200 4 During 2002, 2003, and 2004 petitioner Daria A . Basalyk
(Mrs . Basalyk) was an employee of the Brecksville-Broadview
Heights Board of Education . Petitioner Peter I . Basalyk (Mr .
Basalyk) was an …
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
xy voting policy are consistent with Title I of ERISA and this section before deciding to retain the investment manager.
* * * * *
(g)
Effective date. This section shall be effective on [30 days after date of publication of final rule].
(h)
Severability.
Should a court of competent jurisdiction hold any provision(s) of…
IRCCourt RulingsSep 29, 1992related by meaning
…t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
Rev. Rul. 2004-20 — Section 412(i) plans; deductibility; listed transactions. This ruling gives an example where a qualified pension plan cannot be a section 412(i) plan if the pl… IRCRevenue RulingsMar 8, 2004
…001-10 sets forth certain additional conditions on the use of the insurer’s published rates. Notice 2002-8, 2002-1 C.B. 398, revokes Notice 2001-10. Under Notice 2002-8, Rev. Rul. 55-747 remains revoked; however, taxpayers can use the rates set forth in Rev. Rul. 55-747 for purposes of determining the value of current …
ERISACode / StatuteJan 4, 1995related by meaning
(b) (b) The Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force shall report the results of its study and review to each of the committees referred to in section 1221 of this title.
T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003
…uction is allowed because of a contribution to an organization described in section 501(c)(18) (pre-2002 coordination plans). Similarly, in applying the section 457(b)(2)(B) limitation for includible compensation for years prior to 2002, the limitation is 33 percent of the participant’s compensation includible in gross…
85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAFinal Rules (FR)Dec 16, 2020related by meaning
partment regarding the proper interpretation of ERISA with respect to the exercise of shareholder rights by fiduciaries of ERISA-covered plans.
DATES: Effective Date:
The final rule is effective on January 15, 2021.
Applicability Dates:
See Section B.3(vi) of this document and § 2550.404a-1(g) of the final rule for com…