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77 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2011-62 — Christy & Swan Profit Sharing Plan v. Commissioner
    IRCCourt RulingsMar 15, 2011related by meaning
    ner, T.C. Memo. 2005-70. Section 401(a) sets forth the requirements that must be met by a trust forming part of a profit-sharing plan in order for the trust to be eligible for favorable -tax treatment. Section 7476(a) confers jurisdiction on this Court to issue declaratory judgments as to the initial and continuing qua…
  2. Treas. Reg. § 1.501(h)-3(e) — Lobbying or grass roots expenditures normally in excess of ceiling amount.
    IRCRegulationsJul 12, 2016
    …50 percent of the sum of the lobbying nontaxable amounts for the base years (150% × $355,000 = $532,500). Accordingly, X is not denied tax exemption by reason of section 501(h). Example 2.(1) The following table contains information used in this example concerning W. Year Exempt purpose expenditures (EPE) (dollars) Cal…
  3. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …arlton could not deduct its contributions to the Marlton Plan and increased the Los’ income by $102,500 in 1993 and $116,212 in 1994 to reflect the following adjustments: 1993 1994 Contributions to the Marlton Plan $100,000 $120,000 Administrator’s fees 2,500 500 Subtotal 102,500 120,500 Less: P.S. 58 costs included in…
  4. T.C. Memo. 1998-379 — Dale Reid Edmonds v. Commissioner
    IRCCourt RulingsOct 20, 1998
    tion 403(a)." (Emphasis added.) Petitioner admits receiving a $500 IRA distribution in 1994 but contends that it is not includable in his gross income because he rolled it over into another IRA account soon after he received the distribution. When questioned as to how much time passed between the time petitioner receiv…
  5. 111 T.C. No. 20 — Dona Elizabeth Conway v. Commissioner
    IRCCourt RulingsDec 30, 1998
    …8,800 -0Reconstruction of gazebo and bridge to gazebo 8,000 2,000 Stone steps leading to the lake 1,500 -0Pool improvements and new wrought-iron fence 8,500 5,000 New two-car garage and removal of old garage 46,800 20,000 New concrete driveway 6,500 4,000 Reconstruction of second floor including a new wall 12,600 10,00…
  6. 29 C.F.R. § 2570.168 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  7. T.C. Memo. 1998-443 — Michael Morrissey v. Commissioner
    IRCCourt RulingsDec 16, 1998
    …ency Additions to Tax Year Sec. 4975(a) Sec. 4975(b) Sec. 6651(a)(1) 1990 $9,584 --- $2,156 1991 57,500 --- 12,398 1992 57,500 --- 12,398 1993 57,500 --- 12,398 1994 57,500 --- 12,398 1995 57,500 --- 12,398 1996 57,500 $1,150,000 12,398 We decide the following issues: 1. Whether petitioner's transfer of property to his…
  8. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). Back to Citation 6.  Cerulli Associates, “Retirement Markets 2015.” Back to Citation 7.  The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    Monitoring of Educators and Advisors.” Back to Citation 148.  5 U.S.C. App. (2018). Back to Citation 149.  29 U.S.C. 1106-1108. Back to Citation 150.   Reorganization Plan No. 4 of 1978 also transferred to the Secretary of Labor the authority to grant administrative exemptions from the prohibited transaction provision…
  11. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    e Secretary may, in his or her sole discretion, initiate court proceedings without using the procedures in this section. § 2560.521-4 Cross-reference. See 29 CFR 2571.1 through 2571.13 for procedural rules relating to administrative hearings under section 521 of ERISA. 3. Add part 2571 to read as follows: PART 2571—PRO…
  12. 81 FR 44784 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs; Correction
    ERISAFinal Rules (FR)Jul 11, 2016related by meaning
    ons disclaiming or otherwise limiting liability of the Adviser or Financial ( printed page 44789) Institution for a violation of the contract's terms; (2) Except as provided in paragraph (f)(4) of this section, a provision under which the Plan, IRA or the Retirement Investor waives or qualifies its right to bring or pa…
  13. 74 T.C. 1057 — Johnson v. Commissioner
    IRCCourt RulingsAug 12, 1980
    percent excise tax is clearly applicable to the $1,500 excess contribution for 1975. Orzechowski v. Commissioner, supra; Guest v. Commissioner, supra. For 1976, the calculation is a bit more complicated, but the result is the same — $1,500 of excess contribution. The introductory language of section 4973(b) defines “ex…
  14. 75 FR 9360 — Investment Advice-Participants and Beneficiaries
    ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
    ollows: PART 2550—RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY 1. The authority citation for part 2550 is revised to read as follows: Authority: 29 U.S.C. 1135; and Secretary of Labor's Order No. 6-2009, 74 FR 21524 (May 7, 2009). Secs. 2550.401b-1, 2550.408b-1, 2550.408b-19, 2550.408g-1, and 2550.408g-2 also iss…
  15. Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2006related by meaning
    tion of those sections where the formal ownership of property is in a party other than the taxpayer except when title is held merely as security. (15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduc…
  16. 85 FR 66219 — Effect of Section 67(g) on Trusts and Estates
    IRCFinal Rules (FR)Oct 19, 2020
    … final year are as follows: Table 4 to Paragraph ( b )(1) Income: Dividends $3,000 Taxable Interest 500 Rent 2,000 Capital Gain 1,000 Total Income 6,500 Table 5 to Paragraph ( b )(1) Deductions: Section 62(a)(4) deductions: Rental real estate expenses 2,000 Section 67(e) deductions: Probate fees 1,500 Estate tax prepar…
  17. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    aries, a related class exemption proposal that was not finalized.[3] EBSA's website will reflect all of these changes.[4] Procedural and Other Matters Section 553 of the Administrative Procedure Act, 5 U.S.C. 553(b)(3)(B), provides that when an agency for good cause finds that notice and public procedures are impractic…