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84 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …C.-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insurance. Back to Citation 102.  Avila, Jaie (2019). “Show Me Your Bill Helps Wipe Out $70K in Charge…
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019related by meaning
    ho conducted petitioner's CDP hearing, a USPS document relating to the notice of deficiency for 2012, and a copy of this Court's order and decision in Wesley v. Commissioner, docket No. 6560-14L. At trial petitioner offered and we admitted into evidence a screen shot of information he had downloaded from the USPS track…
  4. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …effer Center for Health Policy and Economics. February 11, 2020. Available at: https://healthpolicy.usc.edu/​research/​the-association-between-drug-rebates-and-list-prices/​. Back to Citation 201.   Id. Back to Citation 202.   Id. Back to Citation 203.  84 FR 65464, 65472 (Nov. 27, 2019). Back to Citation 204.  As a re…
  5. T.C. Memo. 2025-60 — Albert Mark Fonda v. Commissioner
    IRCCourt RulingsJun 23, 2025related by meaning
    Memo. 2002-18, 83 T.C.M. (CCH) 1107 , 1108– 10 (imposing penalty of $2,000 under section 6673(a)), af f’ d , 54 F. App ’ x 254 (9th Cir. 2002) ; s ee G reat - West Life Assurance Co. v. United States , 678 F.2d 180, 183 ( Ct. Cl. 1982) (“The determination of where income is derived or ‘sourced’ is generally of no mome…
  6. 77 FR 8725 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
    IRCFinal Rules (FR)Feb 15, 2012
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation c…
  7. Treas. Reg. § 1.72-5(b)(1) — Expected return.
    IRCRegulationsJul 26, 2016
    …ted return is computed as follows: Monthly payments of $100 × 12 months equals annual payment of $1,200 Multiple shown in Table II (male, age 70, female, age 67) 19.7 Expected return ($1,200 × 19.7) $23,640 If the annuitants purchased the same contract after June 30, 1986, the expected return would be $26,400, computed…
  8. Treas. Reg. § 1.409(p)-1(h) — Prohibited allocation of securities in an S corporation.
    IRCRegulationsMay 18, 2016
    2006, and individual F's synthetic equity shares are counted in determining whether F is a disqualified person for 2006. Applying the rule of paragraph (f)(4)(iv) of this section, E's option to acquire 110 shares of the S corporation converts under paragraph (f)(4)(iv) of this section, into 91.7 shares of synthetic equ…
  9. T.C. Memo. 2008-288 — Carl Robert Wagenknecht, Jr. v. Commissioner
    IRCCourt RulingsDec 22, 2008related by meaning
    …ted to file a Federal income tax return and that he did not have Federal income tax liabilities for 2002, 2003, and 2004 . During 2002, 2003, and 2004 petitioner was a vice principal of a high school and a licensed attorney . Petitioner earned wages of $67,691, $66,542, and $69,107 from the Akron Public Schools in 2002…
  10. Treas. Reg. § 1.409(p)-1T(h) — Prohibited allocations of securities in an S corporation (temporary).
    IRCRegulationsMay 18, 2016
    wned ESOP shares to the sum of the 1,000 deemed-owned ESOP shares plus the 200 shares held outside the ESOP by A and B). Similarly, F's option to acquire 130 shares of the S corporation converts into 108.3 shares of synthetic equity (130 times the ratio of the 1,000 deemed-owned ESOP shares to the sum of the 1,000 deem…
  11. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    …TERNAL REVENUE, Respondent Docket No. 3074-09. - Filed October 19, 2010. After P failed to file his 2004 tax return, R determined a deficiency in income tax and additions to tax under sec. 6651(a) (1) and (2), I.R.C. P contested the deficiency, arguing that a State court garnishment order was fraudulent and improperly …
  12. Treas. Reg. § 1.416-1(d2)(3) — Questions and answers on top-heavy plans.
    IRCRegulationsMar 14, 2019
    hat a plan is top-heavy, section 416(d) provides that compensation in excess of $200,000 must not be taken into account. However, a top-heavy plan may continue to provide for any benefits attributable to compensation in excess of $200,000 to the extent such benefits were accrued before the plan was top-heavy. Furthermo…
  13. 82 T.C. 843; 82 T.C. No. 65 — Green v. Commissioner
    IRCCourt RulingsMay 30, 1984related by meaning
    …ls to make its existence and claimed status known * * * [H. Rept. 91-413, at 38 (1969), 1969-3 C.B. 200, 225. See also S. Rept. 91-552, at 54 (1969), 1969-3 C.B. 423, 459.]”
  14. Treas. Reg. § 1.424-1(a)(10) — Definitions and special rules applicable to statutory options.
    IRCRegulationsJan 19, 2017
    …t to both the employees of X and Y Corporations. Example 2. Corporate transaction.(i) On January 1, 2004, Z Corporation grants E, an employee of Z, an option to acquire 100 shares of Z common stock. At the time of grant, the fair market value of Z common stock is $200 per share. E's option price is $200 per share. On J…
  15. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    …sed rulemaking ............. 191 NN. The 1994 final regulations ................................... 200 OO. Stipulations regarding the 1994 final regulations ............................................................ 213 PP. The 1996 amendment to section 7805(a) regarding regulations relating to post-1996 provisions …
  16. Treas. Reg. § 1.436-1(g)(6) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    …umed AFTAP must be increased to 80%. This requires an increase in Plan A's adjusted plan assets of $200,000 (that is, 80% of the presumed adjusted funding target of $4,000,000, minus the interim value of the adjusted plan assets of $3,000,000). Plan A's prefunding balance as of January 1, 2011, is reduced by $200,000 u…
  17. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
  18. Treas. Reg. § 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers..
    IRCRegulationsSep 17, 2024
    of the distributee under the same plan must be aggregated for purposes of determining whether the $200 floor is reached. If the plan administrator or payor does not know at the time of the first distribution (that is less than $200) whether there will be additional eligible rollover distributions during the year for wh…
  19. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    ion 6662(a) and (b) (2). Generally, section 6662(a) and (b) (1) authorizes the Commissioner to impose a 20-percent penalty on the portion of an - 72 - underpayment of income tax attributable to negligence or disregard of rules or regulations. The term "negligence" includes any failure to make.a reasonable attempt to co…
  20. Treas. Reg. § 54.9802-4(f)(1)(ii)(A) — Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Cover…
    IRCRegulationsAug 19, 2019
    …ve bargaining agreement), and its employees covered by a collective bargaining agreement with Local 200 each an HRA on the same terms (as required by the collective bargaining agreement). (f)(1)(ii)(B) (B) Conclusion. The same terms requirement of paragraph (c)(3) of this section is satisfied in this paragraph (f)(1)(i…