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92 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 102 T.C. 695; 102 T.C. No. 31 — Fazi v. Commissioner
    IRCCourt RulingsMay 19, 1994
    …have considered this matter subsequent to pervasive legislative changes made in the pension area by ERISA, TEFRA, DEFRA, and REA. We note that the analysis of the Court of Appeals for the Second Circuit, although compelling in an equitable and practical sense, was rendered in 1965, prior to these major legislative chan…
  2. Treas. Reg. § 1.72-7(e) — Adjustment in investment where a contract contains a refund feature.
    IRCRegulationsJul 26, 2016
    … portion of the investment in the contract adjusted for refund feature ($42,484 less $8,707.00) $33,777.00 Value of the refund feature with respect to B's annuity (percentage from Table III for male, age 60, and duration 20, or 25 percent, multiplied by lesser of guaranteed amount and allocable portion of investment in…
  3. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000related by meaning
    ct of 1974 (commonly known as ERISA; hereinafter "the Act"), 29 U.S.C. §§ 1132 and 1135, and the Secretary of Labor's Order 1-87, 52 Fed. Reg. 13, 139 (1987). The implementing regulations specifically at issue in this proceeding are published at 29 C.F.R. Part 2520, the rules of reporting and disclosure, and at 29 C.F.…
  4. 29 C.F.R. § 4022.21(e)(2)(ii) — Limitations; in general.
    PBGCRegulationsAug 10, 2023
    …-and-survivor annuity. Before plan termination, the participant was receiving a total benefit of $1,777: His $1,530 accrued benefit, reduced by 10% for the survivor benefit, plus the $400 temporary supplement. From the termination date until the participant reaches age 62, PBGC will guarantee $1,500: The $1,500 accrued…
  5. 29 C.F.R. § 2570.161(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  6. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …0 hours for plans (or TPAs on behalf of plans) and issuers, with associated costs of approximately $777,578,040 to add and implement these files, with an ongoing annual burden of 60,040 hours (costing approximately $9,186,120) to update the Utilization File and 47,400 hours (costing approximately $7,015,200) to address…
  7. 71 T.C. 874 — Shelby U.S. Distributors, Inc. v. Commissioner
    IRCCourt RulingsFeb 20, 1979related by meaning
    …mpliance with these standards. [Public Policy and Private Pension Programs, supra at 74.] Yet, when ERISA was enacted in 1974, it included more specific regulation of investments of trust funds. Section 404(a)(1)(B) of such act establishes a “prudent-man” standard governing investment of employees’ funds; section 404(a…
  8. 154 T.C. No. 6 — Sandra M. Conard v. Commissioner
    IRCCourt RulingsMar 10, 2020
    …MISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27571-10. Filed March 10, 2020. P received $61,777 in distributions from a qualified retirement plan in 2008, when P was not yet 59-1/2 years old, was not disabled, and was not eligible for any of the exceptions under I.R.C. sec. 72(t)(2) to the additional tax impose…
  9. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 C.F.R. 2510.3-2(d)(1)(iii). ↩ See Interpr…
  10. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998★ strong match
    …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…
  11. T.C. Memo. 2012-104 — Jerald W. & Claudia K. White v. Commissioner
    IRCCourt RulingsApr 11, 2012
    …lated penalty Year Deficiency Sec. 6662(a) 2001 $77,600 $15,520.00 2002 . 77,200 15,440.00 2003 294,777 58,955.40 Diogenes Holdings, Inc. docket No. 22515-07 Accuracy-related penalty Year Deficiency Sec. 6662(a) 2001 $61,635 $1!2,327.00 2002 61,453 , 12,290.60 2003 61,840 12,368.00 The deficiencies result froin respond…
  12. 120 T.C. No. 5 — Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 13, 2003
    …ial present value of future service 4.81 6.63 7.26 7.19 5. Normal cost at beginning of year [3/4] 2,777,877 6,539,180 10,915,099 11,822,329 6. Maximum contribution 2 a. Paid at beginning of year 29,089,779 6,539,180 10,915,099 11,822,329 b. Interest to yearend 1,599,938 320,420 392,944 425,604 c. Paid at yearend [a + b…
  13. 78 T.C. 395; 78 T.C. No. 27 — Sutherland v. Commissioner
    IRCCourt RulingsMar 9, 1982
    …cipants were as follows: Participation Name 1976 Salary Annuity plan Money-purchase plan Harvey $23,777 Declined Participant Nalley 16,054 Declined do. Andler 15.813 Participant do. Kent 15,152 Declined do. Vest 14,664 Participant do. Heldenbrand 13,129 Excluded — age do. Harrison 12,817 Participant do. Hand 12,496 Exc…
  14. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …expense. See Carbine v. Commissioner , 83 T.C. 356, 367-368 (1984) (and cases cited thereat), affd. 777 F.2d 662 (11th Cir. 1985); Glassner v. Commissioner , 43 T.C. 713, 715 (1965), affd. per curiam 360 F.2d 33 (3d Cir. 1966); sec. 1.264-1(a), Income Tax Regs. Respondent asserts that the policy’s beneficiary was the L…
  15. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …mined that the balance of that compensation ($444,791, $449,073, $497,345, $589,699, $656,186, and $777,163, - 58 - [*58] respectively)" was includible in Ms. Zaklama's gross income and subject to self-employment tax. Self-employment income is an item of gross income, and self-employed individuals are subject to self-e…
  16. 29 C.F.R. § 2570.91(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  17. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987
    … taxpayer must execute the document under penalties of perjury. Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986); see also Florsheim Bros. Drygoods Co. v. United States, 280 U.S. 453 (1930).
  18. 80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Nov 18, 2015related by meaning
    …bor (Department) concerning the application of the Employee Retirement Income Security Act of 1974 (ERISA) to certain state laws designed to expand the retirement savings options available to private sector workers through ERISA-covered retirement plans. Concern over adverse social and economic consequences of inadequa…
  19. T.C. Memo. 2010-149 — Harold X. O'Boyle v. Commissioner
    IRCCourt RulingsJul 13, 2010
    …must execute the return under penalties . of . perjury . Beard v . Commissioner , 82 T .C . . .766, 777 (1984), affd . 793 F .2d 139 (6th Cir . 1986) .- The 2000, 2001, and 2002 Forms 1040 petitioners sent to respondent omitted most of petitioners' taxable income, as discussed above . We conclude that petitioners' 2000…
  20. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    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…