ERISAFinal Rules (FR)Feb 24, 2023
…rticipants or more.
Small plans—generally fewer than 100 participants.
v. Internal Revenue Code and ERISA Title IV Changes
The regulation includes changes related to Internal Revenue Code requirements and reporting requirements for defined benefit pensions subject to filing Schedules MB, SB, and R. The Agencies believe…
PBGCFinal Rules (FR)Nov 5, 2010
…ply to the remission or mitigation of fines, penalties, and forfeitures, and to debts arising under ERISA, rather than the provisions of this part.
(c)
Additional policies and procedures.
PBGC may, but is not required to, promulgate additional policies and procedures consistent with this part, the FCCS, and other appli…
ERISACode / StatuteJan 6, 2017related by meaning
(e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and
(e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016related by meaning
…emo in Supp. at 11.
B. Statutory Provisions
The Employee Retirement Income Security Act of 1974, or ERISA, 29 U.S.C. § 1001 et
seq. , protects assets placed in retirement plans by setting minimum standards for pension plans in
private industry. ERISA does not require an employer to establish a pension plan. It only
req…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…06
26,301
4,761,983
( printed page 9233)
Adding Contact and Plan Information to Drafted Notices
236,705 = 263,006 Small Plans × 90% Using a Service Provider
5/60
70.29
19,725
1,386,501
Total
49,578
6,791,608
Table 20—Cost for Preparation of 2020 Safe Harbor Explanation
Description
Affected entities
Hours per
entity
Hou…
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…
IRCCourt RulingsJun 13, 2012
…at depends upon the intent of those who acquire
control. S. Dredging Corp. v. Commissioner, 54 T.C. 705, 718 (1970). The test
we apply is one of subjective intent, and the testimony of the taxpayers who
acquire control is of particular importance. See Capri, Inc. v. Commissioner, 65
T.C. at 179; D'Arcy-MacManus & Masiu…
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…
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…
120 T.C. No. 5 — Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner IRCCourt RulingsFeb 13, 2003
…bution
carryforward
6
22,679,988 16,144,825 19,283,596 18,786,948
P. Deductible limit
7
8,009,729 8,705,163 10,828,045 12,744,581
1
C.c - D
2
B.c - E
3
F/G
4
A x (C.a - D + H + ½ of (J - I))
5
C.a - D + H - I + J + K
6
Smaller of (N - L) and (D + M), but not below zero
7
D + M - O
- 30 -
Mr. Daskais opined that, if the…
IRCCourt RulingsJan 27, 1998related by meaning
…ve occurred or
in those circumstances where the Department of Labor has not undertaken a response."
ERISA was enacted in 1974, setting up an administrative
system for employee benefit plans. ERISA section 2(b), 88 Stat.
829, 833, provides that
the policy of this Act [is] to protect interstate
commerce and the interests…
IRCCourt RulingsFeb 5, 1998
…ions to Tax
Deficiency
Sec. 6651(a)(1)
Sec. 6653(a)(1)(A)
Sec. 6653(a)(1)(B)
Sec. 6661
$308,201 $61,705.20 $146,064.61 50 percent of the $77,038.75
interest due on
$308,201
- 2 -
1
Respondent concedes that: (1) $34,574 of losses disallowed
in the notice of deficiency is properly deductible; (2) there
were no unreported…
IRCCourt RulingsFeb 28, 2024
…20 14 , respectively , excise tax deficiencies under section 4973 in the aggregate amount of
$8,476,705, plus associated additions to tax and penalties. Currently
before the Court is petitioner’s Motion for Partial Summary Judgment ,
in which he contends that the “deficiencies . . . for the tax years 2004
through 2008 …
IRCCourt RulingsOct 29, 2013
…07, file a request
for extension of time to file. Petitioners reported their total income to be $72,705
for tax year 2006. Petitioners reported that Mr. Ellis had wage income from CST
of $29,263, while Mrs. Ellis had wage income from an unrelated employer of
$41,967. Petitioners also reported that they had taxable refu…
IRCCourt RulingsOct 9, 2007
…his case as a
sanction pursuant to Rule 123(b) . See Stringer v . Commissioner ,
84 T .C . 693, 704-705 (1985), affd . without published opinion 789
F .2d 917 (4th Cir . 1986) ; Lopez v . Commissioner , T .C . Memo . 200193 . However, after respondent 's concessions , the only issue for
decision is whether petitioner i…
IRCCourt RulingsApr 20, 2017
…uto. Sys. of Ind., Inc. v. CTS Corp., 285 F.3d 609, 612 (7th Cir. 2002).
Furthermore, rules 703 and 705 of the Federal Rules of Evidence govern the basis
for an expert's opinion; rule 703 explicitly allows an expert to form her opinion on
the basis of facts or data that the expert "has been made aware of". Finally, upo…
IRCCourt RulingsMay 15, 2003
…ned to
$3,000. We note, however, that on their 1997 return, petitioners
reported gross wages of $15,705 ($3,115 of which was earned by
Mr. Keeley), and on a Schedule C, Profit or Loss From Business,
attached to their return, Mr. Keeley reported gross receipts of
$13,140 and a net profit of $4,766.
schedule over the pre…
ERISACode / StatuteJan 6, 2025related by meaning
(h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
IRCCourt RulingsFeb 9, 1998
…t Animal Hospital". Petitioner made deposits to this
account totaling $507, $8,462, $43,339 and $87,705, in 1989,
1990, 1991, and 1992, respectively. Petitioner was married and
had held his personal residence with his wife as tenants by the
entirety under Arkansas law. In 1987, petitioner transferred his
interest in th…
29 C.F.R. § 2509.78-1 — Interpretive bulletin relating to payments by certain employee welfare benefit plans. ERISARegulationsJan 1, 2017related by meaning
…the plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA.2 Section 403 (c) and (d) provide certain exceptions to this requirement, not here relevant.In addition, section 406(a) of ERISA specifically prohibits a fiduciary with respect to a plan from causing the plan to en…