IRCCourt RulingsJul 24, 1989
…tion letters were sent by certified mail to petitioner at the Lake Charles address on September 23, 1983. Each letter contained the paragraph: If you do not agree, you can appeal within 30 days from the date of this letter through this Key District Office. To file your appeal, please follow the instructions in the encl…
ERISACourt RulingsMar 23, 2001related by meaning
corrected filing within the 45 days stated in the Notice of
Rejection. GX 9.
DISCUSSION AND CONCLUSIONS OF LAW
ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by
employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes
extensive reporting and disclosure provisions to a…
REG-124988-05 — Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified d… IRCProposed Rules (FR)Proposed Dec 19, 2005
…(other than disabled participants). The existing mortality table for determining current liability (1983 GAM) was compared to independent studies of mortality of individuals covered by pension plans, after reflecting projected trends for mortality improvement through 2007. The comparison indicates that the 1983 GAM is …
IRCCourt RulingsOct 12, 1978related by meaning
We also agree with the Commissioner that under the facts of this case, we cannot entertain jurisdiction over allegations relating to operational defects in the retirement plan. To request an administrative determination, the employer or the plan administrator files an application, together with the plan, any plan amend…
Treas. Reg. § 1.410(a)-8 — Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984. IRCRegulationsSep 9, 2016
…wo years of service in 1981 and 1982, and then incurred two consecutive 1-year breaks in service in 1983 and 1984. The plans may disregard the prior years of service even though the employee did not incur five consecutive 1-year breaks in service. On the other hand, assume the employee completed three consecutive years…
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
Federal Regulations as follows:
SUBCHAPTER A—GENERAL
PART 2509—INTERPRETIVE BULLETINS RELATING TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 1. The authority citation for part 2509 continues to read as follows:
Authority:
29 U.S.C. 1135. Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sections 2…
IRCRegulationsSep 9, 2016
…e A completes a year of service in 1981.1982: Employee A incurs a one-year break in service in 1982.1983: Employee A incurs a one-year break in service in 1983. As of the end of 1983, he has completed 3 years of service and has incurred 2 consecutive one-year breaks in service.1984: Employee A completes a year of servi…
ERISARegulationsJan 1, 2017
…982. On January 1, 1984 (before the end of the eligibility computation period beginning February 1, 1983) C is rehired by Y and is credited with an hour of service for the performance of duties. C is therefore treated as having a new reemployment commencement date January 1, 1984. C fails to be credited with more than …
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026related by meaning
ion.
(l)
Dates; severability.
(1) This section is applicable the first day of the first calendar year following date of publication of the final rule. (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency a…
IRCCourt RulingsJun 10, 1996
y terminated his employment with
EWB P.C., and EWB P.C. redeemed his stock therein.
On February 1, 1983, Brody incorporated Brody Enterprises,
Inc.,
5 with Brody as its sole shareholder and employee. On June
13, 1983, Brody Enterprises adopted the Brody Enterprises Defined
Benefit Pension Plan (the Brody Enterprises pl…
IRCCourt RulingsJan 31, 2008
…and . At those times, that was
the only pension plan in which Mr . Bangs participated . On March 2, 1983, Mr . Bangs and Ms . Plat divorced pursuant
to a decree of divorce (divorce decree) issue by the Circuit
Court for Baltimore County . The divorce decree provided in
pertinent part :
IT IS FURTHER ORDERED, that the D…
IRCCourt RulingsMay 15, 1978related by meaning
ument petitioner relies upon section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards…
IRCCourt RulingsMay 5, 2008
…r
and Mr . Casula (the Casulas) were celebrating their 44th wedding
anniversary .
From 1963 through 1983, Mr . Casula worked for Montgomery
Ward . During this time, he received his M .B .A . from the Kellogg
School of Management at Northwestern University . Petitioner was
not employed outside of the home between 1963 a…
T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner IRCCourt RulingsMar 16, 1999
… trustee.
E. Petitioner's Activities as FUH President and FUH Plan
Trustee
As president of FUH from 1983 to 1988, petitioner presided
over meetings of the executive committee at which it approved
revisions to the FUH plan. These meetings included: (1) July
25, 1983, March 11, 1985, and October 28, 1985, at which the
co…
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
ERISACourt RulingsOct 14, 1999related by meaning
a showing sufficient
to establish an essential element of his case. Once the moving
party has met its burden of production, the non-moving party must show by evidence beyond the pleadings themselves that there is a
genuine issue of material fact. Celotex at 324.
The Employee Retirement Income Security Act of
1974 (ERI…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
§ 4003.56(c);
e. § 4003.57(a);
f. § 4003.58(b);
g. § 4003.59(a) and (c); and
h. § 4003.60.
§ § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. § 4003.6;
b. § 4003.8;
c. § 4003.33;
d. § 4003.53; and
…
IRCCourt RulingsMay 31, 1989
…oyer made no contributions for 1969, 1971, or 1978. The employer did make contributions in 1982 and 1983, but no portions of those contributions were allocated to Mr. Martin’s account.
The following table sets forth contributions made by the employer for years 1976 through 1983, the dates contributions were made, and t…
75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders ERISAFinal Rules (FR)Jun 10, 2010related by meaning
).
Signed at Washington, DC, this 3rd day of June 2010.
Phyllis C. Borzi,
Assistant Secretary, Employee Benefits Security Administration.
Footnotes
1. The QDRO provisions were added to ERISA and the Code by the Retirement Equity Act of 1984 (REA), Public Law No. 98-397, 98 Stat. 1426 (1984). Except where no correspond…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
(3), 1413.
40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows:
§ 4233.3
Application filing requirements.
* * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…