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Go to I.R.C. § 195 (not yet in the library — opens the official source)
81 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2012-195 — Neil J. Yosinski v. Commissioner
    IRCCourt RulingsJul 12, 2012
    JMP T.C. Memo; 2012-195 UNITE) STATES TAX COURT NEIL J YOSINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6645-10. Filed July 12, 2012. Neil J. Yosinski, pro se. Michael T. Garrett, for ret pondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Petitiorer filed a petition in this C…
  2. 78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Mar 21, 2013related by meaning
    amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…
  3. 82 FR 47838 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…
  4. T.C. Summary Opinion 2006-146 — Gary H. & L. Marianne Bell v. Commissioner
    IRCCourt RulingsSep 14, 2006
    …ted approximately $18,000 to his TSP account . On August 31, 1998, petitioner's TSP balance was $29,195 . The difference between $18,000 and $29,195 represents the increases in the value of petitioner's investments in his TSP account . Beginning September 1, 1998, petitioner chose to receive monthly payments of $400 fr…
  5. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  6. 134 T.C. No. 6 — Karl L. & Deborah Matthies v. Commissioner
    IRCCourt RulingsFeb 22, 2010
    …enerally applicable Federal income tax rules . " (continued . . .) - 21 - Relying on Rev . Rul . 59-195, 1959-1 C .B . 18, petitioners argue that the interpolated terminal reserve value is the proper method of valuing the insurance policy . This revenue ruling concluded that when an employer purchases and pays premiums…
  7. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  8. T.C. Memo. 2015-195 — DNA Pro Ventures, Inc. Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsOct 5, 2015
    20 RS T.C. Memo. 2015-195 UNITED STATES TAX COURT DNA PRO VENTURES, INC. EMPLOYEE STOCK OWNERSHIP PLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21047-14R. Filed October 5, 2015. Mark Eldridge (trustee), for petitioner. Pamela J. Sewell, for respondent. MEMORANDUM OPINION DAWSON, Judge: In …
  9. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    …ote a memorandum recommending that a contribution be made to the VEBA trust in the amount of $3,767,195 in order to bring the balance of the VEBA trust from its then balance of $2,037,515 to the amount for incurred but unpaid claims for medical benefits of $5,804,710. On November 26, 1986, this recommendation was appro…
  10. 86 FR 36872 — Requirements Related to Surprise Billing; Part I
    IRCFinal Rules (FR)Jul 13, 2021related by meaning
    lve the complaint. Department of the Treasury Internal Revenue Service Accordingly, 26 CFR part 54 is amended as follows: PART 54—PENSION EXCISE TAXES Paragraph 4. The authority citation for part 54 continues to read, in part, as follows: Authority: 26 U.S.C. 7805, unless otherwise noted. * * * * * Par. 5. Section 54.9…
  11. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    requirements Teachers 29 CFR Parts 1902 and 1903 Intergovernmental relations Law enforcement Occupational Safety and Health Penalties 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Penalties Pensions Reporting and recordkeeping 29 CFR Part 2575 Administrative practice an…
  12. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …n summary, the total burden associated with these final rules has a 3-year average hour burden of 1,195,860 hours with an equivalent cost of $164,256,956 and a cost burden of $2,477,543. A summary of paperwork burden estimates follows: Type of Review: Revision. Agency: Employee Benefits Security Administration, U.S. De…
  13. 79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCFinal Rules (FR)Feb 24, 2014related by meaning
    ects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Part 144 Health c…
  14. 89 FR 85750 — Enhancing Coverage of Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Oct 28, 2024
    …rcent minus 16 percent) = 499,299. Back to Citation 160.  The Departments estimate that there are 2,195,857 ERISA-covered fully-insured group health plans based on data from the 2022 Medical Expenditure Panel Survey Insurance Component (MEPS-IC) and the 2020 County Business Patterns from the Census Bureau. The 2020 KFF…
  15. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …Type of Entity and Requirement   Broker-dealers Commercial banks Recordkeeping: Total $1,399,224 $1,195,631 Per-Entity 763 763 Total: Total 1,399,224 1,195,631 Per-Entity 763 763 SBA Threshold (in millions) 47.0 850 Per-Entity Cost as a Percentage of SBA Threshold 0.0016% 0.0001% Cost Associated With PTE 77-4, PTE 80-8…
  16. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …+ (f) (c) * (d) + (e) * (f) 2020 78,797 $136.44 78,797 $125.00 157,593 236,390 $30,450,216 2021 118,195 136.44 118,195 125.00 236,390 354,585 45,675,324 2022 196,992 136.44 196,992 125.00 393,984 590,976 76,125,539 Table 7—Burden To Provide Notice to All Eligible Private Sector Participants Year Total number of notices…
  17. 76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Sep 29, 2011related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  18. 83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCProposed Rules (FR)Proposed Oct 29, 2018
    …+ (f) (c) * (d) + (e) * (f) 2020 78,797 $136.44 78,797 $125.00 157,593 236,390 $30,450,216 2021 118,195 136.44 118,195 125.00 236,390 354,585 45,675,324 2022 196,992 136.44 196,992 125.00 393,984 590,976 76,125,539 Table 2—Burden To Provide Notice to All Eligible Private Sector Participants Year Total number of notices…
  19. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025related by meaning
    plans Health care Health insurance Infants and children Maternal and child health Penalties Pensions Privacy Reporting and recordkeeping requirements 45 CFR Part 147 Aged Citizenship and naturalization Civil rights Health care Health insurance Individuals with disabilities Intergovernmental relations Reporting and rec…
  20. Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par…
    IRCRevenue ProceduresModified Aug 2, 2021
    …ection of an Employer Eligibility Failure 194 .04 Correction of a failure to obtain spousal consent 195 .05 Determination letter application not permitted 195 .06 Special rules relating to Excess Amounts 196 .07 Correction of plan loan failures 199 .08 Correction under statute or regulations 201 .09 Matters subject to …