Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 110 T.C. 20 (not yet in the library — opens the official source)
84 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 77 T.C. 1169 — Reiff v. Commissioner
    IRCCourt RulingsNov 30, 1981related by meaning
    an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate. Both sides have dealt with the status of the 32-page document as a tax return but only for purposes of the sec. 6651(a) issue presented to us. Under the circumstances, w…
  2. Treas. Reg. § 1.410(b)-6(b)(4) — Excludable employees.
    IRCRegulationsSep 9, 2016
    …ge and service is below the permissible minimums provided in section 410(b)(1)(A). The employer has 110 employees who either do not have 1 year of service or are not at least age 21. Of these 110 employees, 10 are highly compensated employees and 100 are nonhighly compensated employees. Five of these highly compensated…
  3. 67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner
    IRCCourt RulingsDec 16, 1976related by meaning
    ed plans. The amounts so allowable may be determined in computing the decision in accordance with Rule 155, Tax Court Rules of Practice and Procedure. Decision will be entered under Rule 155. All statutory references are to the Internal Revenue Code of 1954 as in effect during the years in issue. (b) Retroactivity of R…
  4. Treas. Reg. § 1.430(d)-1(g)(5)(ii)(B) — Determination of target normal cost and funding target.
    IRCRegulationsSep 9, 2016
    …so that it is neither less than 90 percent of the fair market value of plan assets nor greater than 110 percent of the fair market value of plan assets on the valuation date for that plan year. If the value of plan assets prior to adjustment under this paragraph (g)(5)(ii)(B) is less than 90 percent of the fair market …
  5. 56 T.C. 263 — Smith v. Comm'r
    IRCCourt RulingsMay 12, 1971related by meaning
    g $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed in subsection (a). Harold and Caroline reported $10,224.57 as long-term capital gain in. 1964 and $30,673.70 as long-term capital gain in each subsequent year. Assuming that the annual pay…
  6. Treas. Reg. § 54.4971(c)-1(g) — Taxes on failure to meet minimum funding standards; definitions.
    IRCRegulationsDec 30, 2016
    …r taxable year. The minimum required contributions for Plan C are $100,000 for the 2008 plan year, $110,000 for the 2009 plan year, $125,000 for the 2010 plan year, and $135,000 for the 2011 plan year. No contributions for these plan years are made until September 15, 2012, at which time the plan sponsor contributes $2…
  7. T.C. Memo. 2010-20 — Gregory A. & Carolyn S. Prough v. Commissioner
    IRCCourt RulingsFeb 3, 2010related by meaning
    onable . Y -12- $S,000 . Sec . 6662(a), (b) (2) , (d) (1) (A) sec . 1 .6662-4(a) an d (b)(i) and (2), Income Tax Regs . Petitioners reported that they owed $12,956 of tax for 2004 and respondent determined upon examination that petitioners owed $21,656 . Petitioners therefore understated the tax on the return by $8,700…
  8. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …, 1996. Back to Citation 23.  Public Law 104-204 (Sept. 26, 1996). Back to Citation 24.  Public Law 110-343 (Oct. 3, 2008). Back to Citation 25.  Public Law 104-204 (Sept. 26, 1996). Back to Citation 26.  Public Law 105-277 (Oct. 21, 1998). Back to Citation 27.  Public Law 110-233 (May 21, 2008). Back to Citation 28.  …
  9. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    rticle 12 of Law No. 4,131, of September 3, 1962. ANTONIO DELFIM NETTO The English portion of Exhibit 31 - J (Portaria 60/94 ) is: MF Ordinance No. 60 D.O.U.: 2/01/1994 The MINISTER OF FINANCE, in exercise of its statutory duties, taking into view the provisions of art. 50 of Law No. 8,383, of December 30, 1991 and Ord…
  10. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    …26, 1996). Back to Citation 4.  Public Law 105-277 (Oct. 21, 1998). Back to Citation 5.  Public Law 110-233 (May 21, 2008). Back to Citation 6.  Public Law 110-343 (Oct. 3, 2008). Back to Citation 7.  Public Law 111-3 (Feb. 4, 2009). Back to Citation 8.  Public Law 110-381 (Oct. 9, 2008). Back to Citation 9.  Public La…
  11. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014related by meaning
    her traditional IRA, a qualified retirement plan for purposes of section 72(t). S_ee sec. 4974(c)(4). Petitioner wife had not attained age 59½ at the time of the July 31, 2008, distribution. Petitioner wife has not shown that she qualifies for any of the other exemptions in section 72(t)(2). See Phillips v. Commission…
  12. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    addition, the notice invites comments from the public regarding all aspects of these provisions. ADMINISTRATIVE Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
  13. 120 T.C. No. 5 — Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 13, 2003
    …inning of year) a. Active $14.7 $38.5 $62.9 $83.6 b. Retired 28.2 36.7 47.7 48.9 c. Total 42.9 75.2 110.6 132.5 C. Accrued liability (beginning of year) a. Active $12.6 $28.7 44.7 $59.4 b. Retired 28.2 36.7 47.7 48.9 c. Total 40.8 65.4 92.4 108.3 D. Normal cost (beginning of year) 0.3 1.2 2.5 3.3 E. Accrued liability (…
  14. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    a section 6662 accuracyrelated penalty is due with respect to petitioners' tax return for 1999. Section 6662(a) imposes a penalty of 20 percent of the portion of the underpayment attributable to negligence or disregard of rules or regulations. See sec. 6662(a) and (b)(1). Negligence is defined as any failure to make a …
  15. T.C. Memo. 2016-228 — Suzanne D. Oster Ozimkoski v. Commissioner
    IRCCourt RulingsDec 19, 2016
    … distribution from her IRA to make the payment to Mr. Ozimkoski, Jr. Petitioner had the additional $110,000 in her IRA because Wachovia incorrectly transferred the entirety of Mr. Ozimkoski, Sr.'s IRA to her instead of to his estate. In light of all the circumstances, including her experience, knowledge, and education,…
  16. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973related by meaning
    for any payment of any specific amount to any employee until the conditions of that employee having medical services or being away from work occurred. In Simplified Tax Records, Inc., 41 T.C. 75, 79 (1963), in disallowing a deduction to the taxpayer for a reserve for the estimated future cost of preparing subscribers’ …
  17. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …iver. The only authority respondent cites in support of this assertion is Bourekis v. Commissioner, 110 T.C. 20 (1998). Respondent's reliance on Bourekis is misplaced. Bourekis addresses this Court's jurisdiction to review a denial of a request for abatement of interest. Under section 6404(h)(1), the jurisdictional pre…
  18. 80 T.C. 239; 80 T.C. No. 4 — Feichtinger v. Commissioner
    IRCCourt RulingsJan 20, 1983related by meaning
    ., automatic adjustments of the dollar limitations subject to the prohibition on advance funding of those adjustments by the language in dispute here. Petitioner argues that even if section 1.415-5(c)(l), Income Tax Regs., is held to be valid, which it is here, it should not apply to petitioner’s plan for the years in …
  19. Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi…
    IRCRevenue RulingsJul 17, 2006related by meaning
    hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan. ADMINISTRATIVE Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
  20. 95 T.C. 415; 95 T.C. No. 30 — Albertson's, Inc. v. Commissioner
    IRCCourt RulingsOct 9, 1990related by meaning
    o. v. Commissioner, 30 T.C. 10, 22-23 (1958), affd. 267 F.2d 853 (7th Cir. 1959); Times Publishing Co. v. Commissioner, 13 T.C. 329, 335 (1949), affd. per curiam 184 F.2d 376 (3d Cir. 1950). Section 23(p) was reenacted as section 404 in the 1954 Code in essentially the same form. Don E. Williams Co. v. Commissioner, 42…