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95 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (7) (7) an excess benefit plan; or (8) (8) any plan, fund or program under which an employer, all of whose sto…
  2. T.C. Memo. 2011-175 — Simeon E. & Cynthia L. Isaacs v. Commissioner
    IRCCourt RulingsJul 25, 2011
    …estimony. . In 2003 Pershing L.L.C., Sterling Trust Co., and Pacific ife Insurance Co. distributed $342,487, $16,000, and $148,807, respectively, to Dr. Isaacs from his qualified retirement accounts.3 In 2005 Sterling Trust Co. distributed an additional $8,000 to Dr. Isaacs from his qualified retirement account. In
  3. 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…
  4. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …ue Rulings: Article Issue Link Page 2026-1 2026-02 I.R.B. 2026-02 299 2026-2 2026-03 I.R.B. 2026-03 342 2026-3 2026-06 I.R.B. 2026-06 485 2026-4 2026-06 I.R.B. 2026-06 487 2026-5 2026-08 I.R.B. 2026-08 542 2026-6 2026-11 I.R.B. 2026-11 635 2026-7 2026-15 I.R.B. 2026-15 791 2026-8 2026-16 I.R.B. 2026-16 812 2026-9 2026-…
  5. ERISA § 4223(e) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    PBGCCode / StatuteJan 6, 2025related by meaning
    (e) (e) Subrogation of fund to rights of plan The fund shall be subrogated to the rights of the plan against the employer that has withdrawn from the plan for amounts paid by a fund to a plan under— (e)(1) (1) subsection (c)(1)(A), to the extent not credited under subsection (d)(1)(A), and (e)(2) (2) subsection (c)(1)(…
  6. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026
    …ue Rulings: Article Issue Link Page 2026-1 2026-02 I.R.B. 2026-02 299 2026-2 2026-03 I.R.B. 2026-03 342 2026-3 2026-06 I.R.B. 2026-06 485 2026-4 2026-06 I.R.B. 2026-06 487 2026-5 2026-08 I.R.B. 2026-08 542 2026-6 2026-11 I.R.B. 2026-11 635 2026-7 2026-15 I.R.B. 2026-15 791 2026-8 2026-16 I.R.B. 2026-16 812 2026-9 2026-…
  7. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  8. ERISACode / StatuteJan 6, 2025related by meaning
    (21)(B) (B) If any money or other property of an employee benefit plan is invested in securities issued by an investment company registered under the Investment Company Act of 1940 [15 U.S.C. 80a–1 et seq.], such investment shall not by itself cause such investment company or such investment company's investment advise…
  9. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …ue Rulings: Article Issue Link Page 2026-1 2026-02 I.R.B. 2026-02 299 2026-2 2026-03 I.R.B. 2026-03 342 2026-3 2026-06 I.R.B. 2026-06 485 2026-4 2026-06 I.R.B. 2026-06 487 2026-5 2026-08 I.R.B. 2026-08 542 2026-6 2026-11 I.R.B. 2026-11 635 2026-7 2026-15 I.R.B. 2026-15 791 2026-8 2026-16 I.R.B. 2026-16 812 2026-9 2026-…
  10. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006
    … Commissioner , 294 F.3d 352 (2d Cir. 2002); Estate of Mill ikin v. Commissioner , 125 F. 3 rd 339, 342-343 (6 th Cir. 1 997); Marcus v. DeWitt , 704 F.2d 1227, 1229-30 (11 th Cir. 1983). Accordingly, an attorney’s fee that does satisfy the requirements of the regulations is not deductible as an administration expense …
  11. 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…
  12. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…
  13. T.C. Summary Opinion 2024-4 — Caren Kohl, aka, Caren Rein v. Commissioner
    IRCCourt RulingsApr 25, 2024
    …, when she was in her early 50s , petitioner received a taxable retirement plan distribution of $10,342. She withdrew the
  14. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
  15. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …uded the following information: - 50 - 1990 1991 1992 1993 1994 Fund value at yearend $300,000 $304,342 $317,443 $326,944 $338,487 Policy values-0-303,424 316,513 327,064 338,607 Surrender value N/A 240,440 255,413 269,293 283,222 Additional contribution available-0-17,312 29,863 44,164 57,460 Date of report 3/06/91 11…
  16. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995related by meaning
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  17. 110 T.C. No. 22 — Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner
    IRCCourt RulingsApr 27, 1998
    …ct to the qualification of its employee benefit plan. H. Rept. 93-807, supra at 107, 1974-3 C.B. at 342. Section 7476 provides: SEC. 7476. DECLARATORY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS. (a) Creation of Remedy.--In a case of actual controversy involving-- (1) a determination by the Secretar…
  18. ERISA § 410(b) (29 U.S.C. § 1110) — Exculpatory provisions; insurance
    ERISACode / StatuteJan 6, 2025related by meaning
    (b) (b) Nothing in this subpart 1 shall preclude— (b)(1) (1) a plan from purchasing insurance for its fiduciaries or for itself to cover liability or losses occurring by reason of the act or omission of a fiduciary, if such insurance permits recourse by the insurer against the fiduciary in the case of a breach of a fid…
  19. T.C. Memo. 2017-77 — Estate of Hung-Liang Lynn Lin, Deceased, Jeffrey S. Lin, Administrator v. Commissioner
    IRCCourt RulingsMay 8, 2017
    …erences to petitioner shall denote Hung-Liang Lynn Lin. SERVED May 08 2017 - 2 - [*2] 6662(a) of $2,342 for the 2012 taxable year.2 The issues for decision are: (1) whether petitioner was required to report as income $56,889.95 received from a retirement account during 2012 and (2) whether petitioner is liable for the …
  20. T.C. Memo. 1996-267 — G. Richard & Sara B. Childs v. Commissioner
    IRCCourt RulingsJun 11, 1996
    …titioner received a distribution (the Transfer Refund) from the Retirement System in the amount of $342,956.85. Petitioner received the Transfer Refund in the form of a check dated October 31, 1989, from Maryland State Retirement Systems. Petitioner's Transfer Refund consisted of $31,422.04 in previously taxed contribu…