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Go to 42 U.S.C. § 433 (not yet in the library — opens the official source)
85 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 401(a)(31)(D) — Qualified pension, profit-sharing, and stock bonus plans
    IRCCode / StatuteJan 6, 2025
    ….— (a)(32)(A) (A) In general .—A trust forming part of a pension plan to which section 430(j)(4) or 433(f)(5) applies shall not be treated as failing to constitute a qualified trust under this section merely because such plan ceases to make any payment described in subparagraph (B) during any period that such plan has …
  2. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  3. 88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    the exceptions found, and corrective action taken or recommended, if any.” Back to Citation 19.  Set forth in 29 CFR 2570.35(d). Back to Citation 20.  For a more detailed discussion of the marginal costs associated with the proposed amendments to PTE 84-24, refer to the Notice of Proposed Rulemaking published elsewher…
  4. Treas. Reg. § 1.433(h)(3)-1(a) — Mortality tables used to determine current liability.
    IRCRegulationsOct 20, 2023
    (a) (a) Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a cooperative a…
  5. PLR 201927010 — Applicable Defined Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019
    …brid formula, by a new employer on or after any particular date. Therefore, for purposes of section 433, the Taxpayer is the plan sponsor of the Plan (as defined in section 433(j)(5)(E)) from the time that the Plan was first established or maintained (on Date 1). Based on the foregoing, this conclusion is not affected …
  6. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    g the following fax numbers or addresses: ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------…
  7. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015
    …y -0- 459 Total 6,694 8,661 'This column reflects the income that petitioners claimed on their Form 433-A. - 10 - [*10] Expense Table Expense Claimed¹ Appeals National standard $1,021 $1,450 Housing and utilities 2,197 2,581 Vehicle ownership 420 409 Vehicle operating 632 432 Taxes (on income) 1,427 1,427 Health insura…
  8. 151 T.C. No. 9 — David H. Melasky & Audrey Melasky v. Commissioner
    IRCCourt RulingsOct 10, 2018
    …nt. The SO accepted in all respects the wage and business income petitioners reported on their Form 433-A, except that the SO increased Mrs. Melasky's wages to accord with her 2011 Form W-2, Wage and Tax Statement. The SO also accepted all of the insurance and outof-pocket health expenses petitioners had reported on th…
  9. I.R.C. § 501(r)(7) — Exemption from tax on corporations, certain trusts, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (r)(7) (7) Regulatory authority The Secretary shall issue such regulations and guidance as may be necessary to carry out the provisions of this subsection, including guidance relating to what constitutes reasonable efforts to determine the eligibility of a patient under a financial assistance policy for purposes of par…
  10. 35 T.C. 1238 — Kimble Glass Co. v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …ot realize any Kaylo losses for the years 1950 and 1951 here involved, the adjustment under section 433(b) (18) is the full amount of its 1948 and 1949 net Kaylo losses. Respondent argues that if Kimble Glass’ contentions are sustained, the result will be that neither the average base period net income of Owens-Illinoi…
  11. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    26-15 804 2026-24 2026-17 I.R.B. 2026-17 835 2026-25 2026-17 I.R.B. 2026-17 836 2026-26 2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502 2026-29 2026-22 I.R.B. 2026-22 1537 2026-30 2026-22 I.R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 2026-33 2026-24 I.R.B. 20…
  12. I.R.C. § 412(c)(4)(C)(i) — Minimum funding standards
    IRCCode / StatuteJan 14, 2019
    …for the plan year and all preceding plan years, or the accumulated funding deficiency under section 433, whichever is applicable, (c)(4)(C)(i)(II) (II) the present value of all waiver amortization installments determined for the plan year and succeeding plan years under section 430(e)(2) or 433(b)(2)(C), whichever is a…
  13. Rev. Proc. 2020-46 — This revenue procedure modifies and updates Rev. Proc. 2016-47, 2016-37 I.R.B. 346, which provides a list of permissible reasons for a taxpayer to self-certify…
    IRCRevenue ProceduresNov 2, 2020related by meaning
    …gned certification with my tax records. Signature: ________________________________ 1 Pursuant to § 433(h)(3)(A), the 3rd segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount of the full funding limitation under § 433(c)(7)…
  14. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    . 6011 and 6057. Section 301.6058-2 also issued under 26 U.S.C. 6011 and 6058. Section 301.6059-2 also issued under 26 U.S.C. 6011 and 6059. * * * * * Section 301.6721-1 also issued under 26 U.S.C. 6011 and 6721. * * * * * Par. 18. Section 301.1474-1 is amended by revising the section heading and paragraphs (a) through…
  15. 88 FR 12282 — Use of Forfeitures in Qualified Retirement Plans
    IRCProposed Rules (FR)Proposed Feb 27, 2023
    …en modified to provide differing standards for different types of plans. See sections 430, 431, and 433. None of the provisions that set forth minimum funding requirements for qualified defined benefit plans allow required contributions to be offset by forfeitures of accrued benefits. Instead, all of these provisions r…
  16. 29 C.F.R. § 2560.502c-4(a) — Civil penalties under section 502(c)(4).
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) In general. (a)(1) (1) Pursuant to the authority granted the Secretary under section 502(c)(4) of the Employee Retirement Income Security Act of 1974, as amended (the Act), the administrator (within the meaning of section 3(16)(A) of the Act) shall be liable for civil penalties assessed by the Secretary under s…
  17. 82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Oct 5, 2017
    … 2008, see § 1.431(c)(6)-1 (as contained in 26 CFR part 1 revised April 1, 2015). Par. 5. Section 1.433(h)(3)-1 is added to read as follows: § 1.433(h)(3)-1 Mortality tables used to determine current liability. (a) Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortal…
  18. 81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCProposed Rules (FR)Proposed Dec 29, 2016
    ed to read as follows: § 1.433(h)(3)-1 Mortality tables used to determine current liability. (a) Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortality assumptions that apply to a defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and § 1.430(h)…
  19. 85 FR 42782 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCProposed Rules (FR)Proposed Jul 15, 2020related by meaning
    health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Part 147 Health care Health insurance Reporting and recordkeeping requirements, and State regulation of health insurance Sunita Lough, Deputy Commissioner for Services and Enforcement, Internal Revenue Servi…
  20. 83 FR 38212 — Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Aug 3, 2018related by meaning
    ns Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Parts 144 and 146 Health care Health insurance Reporting and recordkeeping requirements 45 CFR Part 148 Administrative practice and procedure Health care Health insurance Penalties Reporting and reco…