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Go to ERISA 318 (not yet in the library — opens the official source)
79 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PBGCCode / StatuteJan 6, 2017
    …individual who on October 10, 1991, owned directly or indirectly through the application of section 318 of title 26 more than 50 percent of the total voting power of the stock of an affected air carrier; (a)(14)(C)(ii)(IV) (IV) "successor" means any person that acquires, directly or indirectly through the application o…
  2. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
  3. ERISA § 408(a)(1) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(1) (1) administratively feasible, (a)(2) (2) in the interests of the plan and of its participants and beneficiaries, and (a)(3) (3) protective of the rights of participants and beneficiaries of such plan.
  4. I.R.C. § 416(i)(1)(A)(iii) — Special rules for top-heavy plans
    IRCCode / StatuteJan 6, 2025
    …yer is a corporation, any person who owns (or is considered as owning within the meaning of section 318) more than 5 percent of the outstanding stock of the corporation or stock possessing more than 5 percent of the total combined voting power of all stock of the corporation, or (i)(1)(B)(i)(II) (II) if the employer is…
  5. ERISA § 4010(d)(3) (29 U.S.C. § 1310) — Authority to require certain information
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d)(3) (3) Pension stabilization disregarded For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 1 of this title.
  6. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …n per Entity (Hours) 2 = Total Hours 2 × Labor Cost (Legal Professional) $159.34 = Equivalent Cost $318.68 Note: Components may not sum to parts due to rounding. Table 13—Burden and Cost To Prepare and Send Notice [Automatic portability provider]   Year 1 Year 2 Year 3 Number of Notices 403,397 526,984 639,538 × Annual…
  7. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  8. ERISA § 105(c) (29 U.S.C. § 1025) — Reporting of participant's benefit rights
    ERISACode / StatuteJan 24, 2020related by meaning
    (c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
  9. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  10. 76 T.C. 232 — Bell v. Commissioner
    IRCCourt RulingsFeb 18, 1981
    …e deduction of some portion of each annuity payment as interest. Dix v. Commissioner, 392 F.2d 313, 318 (4th Cir. 1968); Reliable Incubator & Brooder Co. v. Commissioner, supra at 926. Rather, each annuity payment constitutes part of the purchase price of the property, a capital expenditure, and no part thereof is dedu…
  11. ERISACode / StatuteJan 6, 2025related by meaning
    (d)(1)(B)(iii) (iii) under section 4980(d)(2)(C) of title 26 with respect to the allocation of assets to participants of the qualified replacement plan. (d)(2) (2) For purposes of this subsection— (d)(2)(A) (A) any term used in this subsection which is also used in section 4980(d) of title 26 shall have the same meanin…
  12. PBGCCode / StatuteJan 24, 2020related by meaning
    (a) (a) Plans covered Except as provided in subsection (b), this subchapter applies to any plan (including a successor plan) which, for a plan year— For purposes of this subchapter, a successor plan is considered to be a continuation of a predecessor plan. For this purpose, unless otherwise specifically indicated in th…
  13. Treas. Reg. § 1.409A-1(d)(3)(i) — Definitions and covered plans.
    IRCRegulationsMay 18, 2016
    … service provider's ownership is determined with application of the attribution rules under section 318 if the service recipient is a corporation, or if the service recipient is an entity that is not a corporation, with application by analogy of the attribution rules under section 318), all relevant facts and circumsta…
  14. PBGCCode / StatuteJan 6, 2025related by meaning
    (c)(3)(B) (B) to prevent a significant risk of loss to the corporation with respect to the plan. (c)(4) (4) A plan may be amended to provide that this subsection shall not apply to a group or class of employers under the plan.
  15. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …ining $82, 664.66 earned $4,421.83 (8.96% $82,664.66 218/365). From the total amount involved of $7,318.79, I deducted the $2,000.00 of accrued interest that ALTA repaid the Plan on October 31, 1989 to arrive at the final amount involved of $5,318.79. 22The following annual rates were in effect during this transaction:…
  16. 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…
  17. T.C. Memo. 2007-333 — Jeanne E. Amarasinghe v. Commissioner
    IRCCourt RulingsNov 6, 2007
    0 in 2003 . On her return, Ms . Amarasinghe reported income of $75,318 as alimony received and did not report any income from pensions and annuities . On May 26, 2006, respondent issued a notice of deficiency to Dr . Amarasinghe and his spouse . Respondent effectively disallowed the Form 1040X amended return and determ…
  18. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    …able year. For this purpose, indirect ownership is determined under rules similar to the rules of § 318 but without regard to the family attribution rules of § 318(a)(1). - 100 - D. Section 7491(c) 1. Overview As previously stated, the Commissioner bears the burden of production with respect to an individual taxpayer's…
  19. ERISA § 209(a)(1)(C) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    ERISACode / StatuteJan 6, 2017related by meaning
    (a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title). (a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
  20. ERISA § 403(d) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (d) (d) Termination of plan (d)(1) (1) Upon termination of a pension plan to which section 1321 of this title does not apply at the time of termination and to which this part applies (other than a plan to which no employer contributions have been made) the assets of the plan shall be allocated in accordance with the pr…