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 I.R.C. § 220 (not yet in the library — opens the official source)
76 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. Notice 2021-16 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
    IRCNoticesMar 8, 2021
    … 3.32 20.0 2.99 40.0 3.18 60.0 3.26 80.0 3.30 100.0 3.32 26 Section 3702 of the CARES Act amends §§ 220, 223 and 106 of the Code. In addition to removing statutory language at §§ 220(d), 223(d) and 106(f) of the Code which limited the excludable expenses under those provisions to prescribed drugs and insulin, § 3702(a)…
  2. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    …ev. Proc. 2017–41 219 .06 Determination letters 219 .07 Opinion letters on § 403(b) prototype plans 220 .08 Advisory letters on § 403(b) VS plans 220 .09 User fees for VCP submissions under EPCRS 220 APPENDIX B-SAMPLE NOTICE TO INTERESTED PARTIES 221 APPENDIX C-CHECKLIST FOR SECTION 401(h) AND SECTION 420 DETERMINATION…
  3. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    principles and to deter the waste of judicial resources. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986); Bruhwiler v. Commissioner, T.C. Memo. 2016-18, at *10. The Court has provided ample warnings to petitioners of the potential implications of continuing to assert frivolous and groundless arguments. For…
  4. Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 2, 2015
    tent of notice 219 .04 Procedures for making information available to interested parties 220 .05 Information to be available to interested parties 220 .06 Special rules if there are fewer than 26 participants 220 .07 Information described in § 6104(a)(1)(D) should not be included 221 .08 Availability of additional info…
  5. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation 52.  5 U.S.C. 601 et seq. Back to Citation 53.  5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551. Back to Citation 54.  Public Law 104-4, 109 Stat. 48 (Ma…
  6. I.R.C. § 4975(c)(2)(A) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025
    …l rule for Archer MSAs An individual for whose benefit an Archer MSA (within the meaning of section 220(d)) is established shall be exempt from the tax imposed by this section with respect to any transaction concerning such account (which would otherwise be taxable under this section) if section 220(e)(2) applies to su…
  7. Treas. Reg. § 1.414(l)-1(k) — Mergers and consolidations of plans or transfers of plan assets.
    IRCRegulationsSep 9, 2016
    …) of this section may be illustrated by the following examples: Example 1.Plan A, whose assets are $220,000, is to be merged with Plan B, whose assets are $200,000. Plan A has three employees. Plan B has two employees. If Plans A and B were to terminate just prior to the merger, the benefits provided on a termination b…
  8. 67 T.C. 29 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsOct 6, 1976related by meaning
    or lack of jurisdiction. Appropriate orders will be issued. Statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. Sec. 7476 is a new provision of the Internal Revenue Code. It provides taxpayers with a forum in which they may receive determinations of whether their plans are qualifi…
  9. Treas. Reg. § 1.430(d)-1(f)(9) — Determination of target normal cost and funding target.
    IRCRegulationsSep 9, 2016
    …curring at age 63 that is taken into account when determining the 2010 funding target is $2,576 [$3,220 × (12 years of past service ÷ 15 years of service at assumed date of disability)]. The total disability benefit for Participant A, with respect to the disability decrement occurring at age 63, that is taken into acco…
  10. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    … the plan) or issuer would require 50 hours from a Project Manager or Team Lead (at $153 per hour), 220 hours from a Technical Architect/Sr. Developer (at $149 per hour), 220 hours from a Senior Application Developer (at $143 per hour), 50 hours from a Business Analyst (at $120 per hour), and 36 hours from a DevOps Eng…
  11. 146 T.C. No. 7 — James E. Thiessen & Judith T. Thiessen v. Commissioner
    IRCCourt RulingsMar 29, 2016
    … IRAs and caused the IRAs to establish and to wholly own a newly formed corporation. S_e_e 4 at 218-220. The taxpayers then caused the corporation to purchase (through AJH) the assets of a business by, among other things, receiving from the seller a loan that the taxpayers personally guaranteed. See 4 at 217, 220-221. …
  12. Rev. Proc. 2013-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    IRCRevenue ProceduresModified Jan 2, 2013related by meaning
    addition, an unenrolled preparer must file a Form 8821 (Rev. August 2008), Tax Information Authorization, for certain limited employee plans matters. Form 2848 (Rev. March 2012), Power of Attorney and Declaration of Representative, must be used to provide the representative’s authorization (Part I of Form 2848, Power …
  13. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007
    …r whole life policy had a total death benefit of $ 596,009 .81, less an outstanding policy loan of $220 , 206 .85, for a net death benefit of $ 375,802 .96 . As of the same date, the Domingos survivor whole life policy had a cash surrender value of $224 , 475 .17, less the outstanding policy loan of $220 , 206 .85, for…
  14. 125 T.C. No. 5 — 100 Oak Street Corporation v. Commissioner
    IRCCourt RulingsSep 15, 2005related by meaning
    Court, the two cases were consolidated for hearing on the motions to dismiss. The hearing was held on November 29, 2004, in San Francisco, California. Discussion Section 6033(a)(1) requires an organization exempt from taxation under section 501(a) to file."an annual return, stating specifically the ite s of gross incom…
  15. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987
    …dividual a deduction for amounts paid in cash to an IRA for the benefit of such individual. Section 220 allows an individual a deduction for amounts paid in cash to an IRA for the benefit of such individual and his spouse. Respondent claims that petitioners are not entitled to their claimed IRA deductions because of se…
  16. 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…