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41. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …y 12, 2019). Back to Citation 243.  SEC Regulation Best Interest defines retail customer to include ERISA plan participants and beneficiaries, including IRA owners, but not ERISA fiduciaries. See 84 FR 33343-44 (July 12, 2019). This subject is further addressed in the affected entities section below. Back to Citation 2…
42. ERISA § 201(6) (29 U.S.C. § 1051) — Coverage
    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…
43. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001related by meaning
    …iling within the 45 days stated in the Notice of Rejection. GX 9. DISCUSSION AND CONCLUSIONS OF LAW ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes extensive reporting and disclosure provisions to accomplish t…
44. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan. (b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
45. Court of Appeals for the Seventh Circuit — Central States, SE and SW Areas Pension Fund v. Consumers Concrete Corp.
    ERISACourt RulingsSep 17, 2026
    … a pension plan insolvent, Congress amended the Em- ployee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1001 et seq ., with the MPPAA, 29 U.S.C. §§ 1381–461. The MPPAA ensures “that an employer who withdraws from an underfunded multiemployer pension plan must pay a charge sufficient to cover that employe…
46. ERISA § 404(c)(5)(B)(i)(II) (29 U.S.C. § 1104) — Fiduciary duties
    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…
47. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
48. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984
    …t by the Employee Retirement Income Security Act of 1974 (Pub. L. 93-406, 88 Stat. 829 (hereinafter ERISA)), section 401(a)(7) provided in part: (7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon its termination or upon complete discon…
49. ERISA § 204(l) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (l) (l) Cross reference For special rules relating to plan provisions adopted to preclude discrimination, see section 1053(c)(2) of this title.
50. 75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders
    ERISAFinal Rules (FR)Jun 10, 2010
    … of the statute; it merely clarifies the status of certain types of domestic relations orders under ERISA. List of Subjects in 29 CFR Part 2530 Alternate payee Divorce Domestic relations orders Employee benefit plans Marital property Spouse Plan administrator Pensions Qualified domestic relations orders For the reasons…
51. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018related by meaning
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
52. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019
    …1) $666,641 2004 727,769 92,770 635,000 2005 424,681 (316,620) 741,300 2006 (266,866) (658,780) 391,913 2007 -0- 112 (l12) He also hired an employee-benefits lawyer named Timothy Stewart to review the Grant County Pension Plan and get it into compliance. Stewart quickly concluded that the plan didn't work. As soon as h…
53. ERISA § 702(c)(4)(D) (29 U.S.C. § 1182) — Prohibiting discrimination against individual participants and beneficiaries based on health status
    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 …
54. ERISA § 414(a) (29 U.S.C. § 1114) — Effective date
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
55. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …ne of the exceptions listed in section 6654(e) applies. See Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). Respondent bears the burden of producing sufficient evidence indicating that it is appropriate to impose these additions to tax. See sec. 7491(c); Hiabee v. Commissioner, 116 T.C. 438, 446 (2001). It is appro…
56. T.C. Summary Opinion 2003-99 — Barney K. & Lindy W. Huang v. Commissioner
    IRCCourt RulingsJul 23, 2003
    …ks were issued for Ms. Huang’s benefit from TSERS in the total amount of $2,835. Of this amount, $1,913 represented a return of previously taxed contributions which Ms. Huang had made to TSERS, and $922 represented interest on those contributions. The returned contribution amount was paid directly to Ms. Huang; the int…
57. T.C. Memo. 1997-487 — Richard Walter Drake v. Commissioner
    IRCCourt RulingsOct 28, 1997
    … a Schedule A for 1993 claiming deductions for mortgage interest of $3,407, real estate taxes of $1,913, charitable contributions of $300, and miscellaneous expenses of $1,050 before the 2-percent floor. The Court filed this document as petitioner's amendment to petition. Respondent's determinations are presumed to be …
58. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
59. T.C. Memo. 2017-201 — Joseph E. Bormet v. Commissioner
    IRCCourt RulingsOct 16, 2017
    …b)(1), Income Tax Regs. The understatement of $7,498 is greater than $5,000, which is greater than $913, which is 10% of the tax required to be shown on the return. Petitioner's substantive claim involved a complicated transaction, but he offers us no reasonable cause for his failure to support his legal and factual po…
60. ERISA § 512(e) (29 U.S.C. § 1142) — Advisory Council on Employee Welfare and Pension Benefit Plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Termination Section 1013(a) of title 5 (relating to termination) shall not apply to the Council.