ERISACode / StatuteJan 4, 1995related by meaning
(a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan,
(a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) General. A plan administrator violates ERISA if plan assets are allocated or distributed upon plan termination in a manner other than that prescribed in section 4044 of ERISA and this subpart, except as may be required to prevent disqualification of the plan under the Code and regulations thereunder.
ERISACode / StatuteJan 6, 2025related by meaning
(f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
REG-148681-09 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act… IRCProposed Rules (FR)Proposed Mar 15, 2010
to the participant, in what form, and when? To what extent could or should the ERISA 404(c) regulation be amended to encourage use of these products? 34. To what extent do ERISA 404(c) plans currently provide lifetime income through variable annuity contracts or similar lifetime income products? What are the advantage…
ERISACode / StatuteJan 6, 2017related by meaning
(b) (b) Construction and application
(b)(1) (1) This section shall not apply with respect to any cause of action which arose, or any act or omission which occurred, before January 1, 1975.
(b)(2) (2)
(b)(2)(A) (A) Except as provided in subparagraph (B), nothing in this subchapter shall be construed to exempt or relieve…
77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Feb 3, 2012
…al rule, that the rule's disclosure requirements are independent of a fiduciary's obligations under ERISA section 404.[9] A few commenters on the interim final rule requested that the Department more directly address the treatment, for ERISA section 404 purposes, of information that is requested by the responsible plan…
PBGCProposed Rules (FR)Proposed Sep 20, 2016related by meaning
… DC plan administrator must conduct a diligent search that meets the requirements of section 404 of ERISA.
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17. These are plans that would be described in section 4021 of ERISA but for section 4021(b)(1), (5), (12), and (13) of ERISA and that could transfer benefits to PBGC in money (even if stock were…
PLR 199922005 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) IRCPrivate Letter RulingsJun 4, 1999
… §461 accounting rules may apply to qualified plan contributions is not wellestablished.
1
Prior to ERISA, several cases held that in order for contributions made after
the close of an employer’s taxable year to be deductible under IRC § 404(a)(6), the
employer must establish that it had a liab ility to make that contr…
Treas. Reg. § 1.404(a)-8(a) — Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2). IRCRegulationsMar 14, 2019
…l conditions and limitations applicable to deductions for such contributions are satisfied (see § 1.404(a)-1), the contributions are deductible under section 404(a)(2) if the further conditions provided therein are satisfied. For the meaning of “annuity plan” as used here, see § 1.404(a)-3. In order that contributions …
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
IRCRegulationsMar 14, 2019
(b) (b) The amount that is deductible under section 404(a)(3)(B) is determined by applying the rules of section 404(a)(3)(A) and as if the contribution were made by the corporation for which it is made. The contributing corporation may deduct the amount so determined subject to the limitations contained in paragraph (c…
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
Treas. Reg. § 1.404(b)-1T — Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary) IRCRegulationsMay 18, 2016
Q-1: As amended by the Tax Reform Act of 1984, what does section 404(b) of the Internal Revenue Code provide? A-1: As amended, section 404(b) clarifies that any plan, or method or arrangement, deferring the receipt of compensation or providing for deferred benefits (other than compensation) is to be treated as a plan d…
PBGCCode / StatuteJan 24, 2020related by meaning
…meets, or has been determined by the Secretary of the Treasury to meet, the requirements of section 404(a)(2) of title 26.
IRCRegulationsMar 14, 2019
…oyer taxable year in applying the 15 percent limit on deductible contributions set forth section in 404(a)(3) and the 25 percent limit in section 404(a)(7) for any taxable year of the employer, the amount deductible under section 404(e)(4) and paragraph (c)(4) of this section (relating to the minimum deduction of $750 …
ERISACode / StatuteJan 5, 2015related by meaning
§§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
IRCPrivate Letter RulingsNov 8, 2019
…trust of a defined benefit pension plan that is qualified under section 401(a). Pursuant to section 404(a), if contributions are paid by
an employer to the trust of a pension plan, then those contributions are not deductible
under section 162 or any other provisio n of Chapter 1 of Subtitle A. Instead, employer
contrib…
ERISACode / StatuteJan 5, 2009related by meaning
(c)(4)(D) (D) The plan or issuer notifies the Secretary in writing that the plan or issuer is conducting activities pursuant to the exception provided for under this paragraph, including a description of the activities conducted.
(c)(4)(E) (E) The plan or issuer complies with such other conditions as the Secretary may …
PLR 199925042 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) IRCPrivate Letter RulingsJun 25, 1999
…a plan deferring the receipt of compensation or other benefits for
employees. Under Treas. Reg. § 1.404( b)-1, where a corporation is under an obligation, whether funded or unfunded, to pay a pension or other deferred
compensation to an employee or his beneficiaries, there is a method having the
effect of a plan deferr…