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87 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
    IRCNoticesApr 6, 2009
    …arket value at beginning of quarter, including contributions receivable $228,000 $210,200 $221,600 $215,300 $274,436 The fair market value of assets, plan contributions, benefit payments, and other relevant items for the four quarters of 2009 are shown in the table below: Quarter beginning 1/1/2009 4/1/2009 7/1/2009 10…
  2. Circular 230 § 10.51(a)(5) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(5) (5) Solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the Internal Reven…
  3. Treas. Reg. § 1.404(a)-13(c) — Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
    IRCRegulationsMay 18, 2016
    …and limitations, deductions, and carryovers under section 404(a)(1): 1. Contributions paid in year $215 $85 $140 $60 2. Contributions carried over from prior years 0 5 0 20 3. Total deductible for year subject to limitation 215 90 140 80 4. Limitation applicable to year 210 175 120 85 5. Amount deductible for year 210 …
  4. Treas. Reg. § 1.417(a)(3)-1(e) — Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
    IRCRegulationsSep 9, 2016
    …ue, but that the single-sum option is equivalent in value to a monthly benefit under the QJSA of $1,215. (This amount is 45 percent of the value of the QJSA at age 55 ($1,215 divided by 89.96 percent of $3,000 equals 45 percent).) The explanation states that the relative value comparison converts the value of the singl…
  5. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …t the time of conversion, the C-group term policy’s conversion credit balance was $227,084.21, and $215,730 of that amount ($227,084.21 x 95%) was transferred to the C-group conversion UL policy for potential earning. Dr. Hirshkowitz will earn these credits in 120 equal monthly installments, beginning October 1996. The…
  6. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    le under the rules in this subpart, are likely to exceed $250, PBGC may require advance payment of the entire fee or assurance of payment, as follows: (i) Where the requester has a history of prompt payment of fees under this part, PBGC will notify the requester of the likely cost and obtain satisfactory assurance of f…
  7. 77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAFinal Rules (FR)Jul 16, 2012related by meaning
    b. L. 109-280, 120 Stat. 780, 972, and sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. 1. Sec. 2550.412-1 also issued under 29 U.S.C. 1112. 2. Section 2550.408b-2 is amended by revising paragraph (c)(1)(ix)(F) to read as follows: § 2550.408b-2 General statutory exemption for services or office space. * * * *…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. T.C. Memo. 2016-215 — Glen A. Blair v. Commissioner
    IRCCourt RulingsNov 23, 2016
    RMM T.C. Memo. 2016-215 UNITED STATES TAX COURT GLEN A. BLAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17635-14. Filed November 23, 2016. Glen A. Blair, pro se. Adam W. Dayton, for respondent. MEMORANDUM OPINION BUCH, Judge: The parties submitted this case fully stipulated under Rule 122.¹…
  10. 83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018related by meaning
    18071, 18082, 26 U.S.C. 36B, and 31 U.S.C. 9701); and Public Law 103-141, 107 Stat. 1488 (42 U.S.C. 2000bb-2000bb-4). 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 Grou…
  11. T.C. Memo. 2012-215 — Harry Robert Haury v. Commissioner
    IRCCourt RulingsJul 30, 2012
    T.C. Memo. 2012-215 UNITED STATES TAX COURT HARRY ROBERT HAURY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17584-10. ' Filed July 30, 2012. Harry Robert Haury, pro se. Catherine S. Tyson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, hLdge: After concessions, the issues for d…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. T.C. Memo. 2003-12 — Richard J. Meyer, III v. Commissioner
    IRCCourt RulingsJan 13, 2003
    …eyer from January 1994 through April 1995 as alimony-- $10,440 for 1994 and $3,480 in 1995. Section 215(a) permits a deduction for the payment of alimony or separate maintenance payments during a taxable year. Section 215(b) defines the term alimony or separate maintenance payment as alimony or separate maintenance whi…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. T.C. Summary Opinion 2014-94 — Kenneth Russell Laremore v. Commissioner
    IRCCourt RulingsSep 18, 2014
    …rder to do so, he must prove it was in fact a payment of alimony. II. Definition of Alimony Section 215(a) allows a deduction to the paying spouse for the alimony or separate maintenance payments made during the paying spouse's tax year that are includible in the recipient spouse's gross income under section 71(a). The…
  16. 49 T.C. 174 — Armanco Productions, Inc. v. Commissioner
    IRCCourt RulingsDec 8, 1967
    …y other participants in the trust though petitioner’s total payroll for the taxable period numbered 215 persons and petitioner alleged that all such people were covered by the trust. The services of 211 of these 215 people were terminated on or before June 80,1962, the remaining four being those noted above. The 211 se…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025
    …gional Office, 1835 Market Street, 21st Floor, Mailstop EBSA/21, Philadelphia, PA 19103, telephone (215) 861-5300, fax (215) 861-5347; jurisdiction: Delaware, Maryland, southern New Jersey, ( printed page 4228) Pennsylvania, Virginia, Washington, DC, West Virginia. San Francisco Regional Office, 90 7th Street, Suite 11…
  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. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022
    …gional Office, 1835 Market Street, 21st Floor, Mailstop EBSA/21, Philadelphia, PA 19103, telephone (215) 861-5300, fax (215) 861-5347; jurisdiction: Delaware, Maryland, southern New Jersey, Pennsylvania, Virginia, Washington, DC, West Virginia. San Francisco Regional Office, 90 7th Street, Suite 11-300, San Francisco, …