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41. Ann. 2011-78 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover…
    IRCAnnouncementsDec 19, 2011
    …ch currently maintains a particular pension plan bears more relation to Congress’ goals in enacting ERISA and its various exemptions, than does the status of the entity which established the plan.” Rose v. Long Island Railroad Pension Plan, 828 F.2d at 920. See PBGC Opinion Letter 75-44 (December 9, 1975).
42. ERISA § 204(j)(6)(B) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (j)(6)(B) (B) Elective deferral The term "elective deferral" means an employer contribution described in section 402(g)(3)(A) of title 26. (j)(6)(C) (C) Employer security The term "employer security" has the meaning given such term by section 1107(d)(1) of this title. (j)(6)(D) (D) Employee stock ownership plan The ter…
43. T.C. Memo. 2010-20 — Gregory A. & Carolyn S. Prough v. Commissioner
    IRCCourt RulingsFeb 3, 2010
    …ributions to petitioner on August 17, 2003 . The Nationwide annuity had a fair market value of $172,820 at the end of 2003 . Nationwide issued to petitioners a 1099-R for 2004 reporting a gross distribution of $16,800 (the $1,400 monthly amount times 12 months) . The 1099-R indicated that the distribution was from an "…
44. 80 FR 5626 — Annual Funding Notice for Defined Benefit Plans
    ERISAFinal Rules (FR)Feb 2, 2015related by meaning
    vii) through (xi)). See also section 201(a)(2) of this Act, which added section 305(b)(6) of ERISA to define “critical and declining” status. See also section 201(a)(1)(C) of this Act, adding new section 305 (a)(3)(A) to ERISA, which subjects a multiemployer plan in critical and declining status to the same requirement…
45. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
46. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
47. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023related by meaning
    ….  Section 338 of SECURE 2.0 did not amend the alternative notice provision in section 105(a)(3) of ERISA. ERISA section 105(a)(3)(A), in relevant part, provides that plan administrators of defined benefit plans shall be treated as meeting the requirements of ERISA section 105(a)(1)(B)(i) “if at least once each year th…
48. ERISA § 401(a) (29 U.S.C. § 1101) — Coverage
    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…
49. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022related by meaning
    … U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
50. 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
    …ds $3,763.97; for a 121 day period (May 17, 1988 to September 14, 1988) at 6.75% interest yields $3,820.57; and for a 365 day period (September 14, 1988 to September 15, 1989) at 7.75% interest yields $13,252.50. The total of these amounts is $30,408.56. 18The interest
51. T.C. Memo. 2010-115 — Jerry L. Keenan & Cynthia S. Keenan v. Commissioner
    IRCCourt RulingsMay 3, 2018
    …n "manifest injustice would [otherwise] result". Bail Bonds by Marvin Nelson, Inc. v. Commissioner, 820
52. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016
    …amendment effective for plan years beginning after December 31, 2007, PPA sec. 111(a), 120 Stat. at 820, and disregarding subparagraph (A)(i)(I) thereof as instructed by section 4972(c)(7), defined "fullfunding limitation" as the excess of "the accrued liability (including normal cost) under the plan (determined under …
53. ERISA § 514(e)(3)(B)(ii) (29 U.S.C. § 1144) — Other laws
    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 …
54. T.C. Memo. 1998-164 — Roland R. & Virginia A. Fox v. Commissioner
    IRCCourt RulingsMay 5, 1998
    …6651(a)(1); United States v. Boyle , 469 U.S. 241, 245 (1985); Davis v. Commissioner , 81 T.C. 806, 820 (1983), affd. without published opinion 767 F.2d 931 (9th Cir. 1985). 2. Section 6662(a) Taxpayers are liable for a penalty under section 6662 equal to 20 percent of the part of the underpayment which is attributable…
55. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    The term “multiple employer welfare arrangement” is defined in section 3(40) of ERISA, 29 U.S.C. 1002(40) in pertinent part, as an employee welfare benefit plan, or any other arrangement (other than an employee welfare benefit plan), which is established or maintained for the purpose of offering or providing medical be…
56. T.C. Memo. 2012-13 — John K. Goyak & Associates, Inc. v. Commissioner
    IRCCourt RulingsJan 11, 2012
    …r 2001 and 2002, respectively, as well as additions to tax under section 6551(a) (1) of $1,995, $11,820, $74, and $41,486 for 1997, 1998, 1999, and 2001, respectively. These cases were consolidated for trial. As a result of settlements between the parties, all issues in taxable years other than 2002 have been resolved.…
57. ERISA § 404(d)(1)(B)(iii) (29 U.S.C. § 1104) — Fiduciary duties
    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…
58. T.C. Summary Opinion 2008-32 — David K. Carlson v. Commissioner
    IRCCourt RulingsMar 31, 2008
    …& Chemical Corporation today announced that, in accordance with previous commitments, it has issued 820 , 425 shares of its Cumulative ( 1985 Series A ) Preference Stock and contributed it to the Kaiser Aluminum USWA ( United Steelworkers of America ) Employee Stock Ownership Plan . The plan was established last year a…
59. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …), docket No. 2546-94 Addition to Tax Penalty Sec. Sec. Year Deficiency 6651(a)(1) 6662(a) 1990 $17,820 --- $3,564 1991 10,263 --- 2,053 Young & Young, Ltd.(Young & Young), docket No. 5754-94 Addition to Tax Penalty Sec. Sec. Year Deficiency 6651(a)(1) 6662(a) 1989 $12,744 $637 $2,549 Howard S. Young & Elaine P. Young …
60. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.