Search the Pension Law Library

61. 29 C.F.R. § 2570.118 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
62. Treas. Reg. § 1.408-1(c)(2)(ii) — General rules.
    IRCRegulationsMay 18, 2016related by meaning
    (c)(2)(ii) (ii) If the trust with which the individual engages in any transaction described in subdivision (i) of this subparagraph is established by an employer or employee association under section 408(c), only the employee who engages in the prohibited transaction is subject to disqualification of his separate accou…
63. T.C. Memo. 2012-94 — Child Adult Intervention Services, Inc. v. Commissioner
    IRCCourt RulingsMar 28, 2012related by meaning
    ctive for determinations made after October 16, 2006, this Court has jurisdiction to review an appeal from a determination by an Appeals officer under sec. 6330 without regard to the type of underlying tax involved. See Callahan v. Commissioner, 130 T.C. 44, 48 & n.4 (2008). - 6 - Respondent does not dispute that petit…
64. 78 T.C. 979; 78 T.C. No. 69 — Ruggere v. Commissioner
    IRCCourt RulingsJun 14, 1982related by meaning
    ocuments which would bind petitioners in this Court. We quote from Cupp v. Commissioner, 65 T.C. 68, 85-86 (1975), affd. 559 F.2d 1207 (3d Cir. 1977): The requirement that only qualified persons are permitted to represent litigants before this Court is for the protection of litigants by insuring that only persons able …
65. 146 T.C. No. 7 — James E. Thiessen & Judith T. Thiessen v. Commissioner
    IRCCourt RulingsMar 29, 2016related by meaning
    s no practical difference between the assets of the plan and the assets of the entity which is owned by the plan." 51 Fed. Reg. 41276 (Nov. 13, 1986). ¹°Our decision here that petitioners' guaranties of the loan were indirect extensions of credit to petitioners' IRAs also does not rest on whether petitioners' IRAs are …
66. 20 C.F.R. § 901.31(c)(4) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(4) (4) The use of false or misleading representations with intent to deceive a client or prospective client, or of intimations that the actuary is able to obtain special consideration or action from an officer or employee of any agency or court authorized to determine the validity of pension plans under ERISA. (c)(…
67. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995related by meaning
    U.S.C. § 1006(a)(i)(D); (ii) any transaction in which a fiduciary deals with plan assets in his interest or for his own account; ERISA § 406(b)(i), 29 U.S.C. § 1106(b)(i); or (iii) any transaction involving the plan where a fiduciary acts on behalf of a party whose interests are adverse to the interest of the plan or t…
68. 88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCProposed Rules (FR)Proposed Sep 26, 2023
    …the No Surprises Act. U.S.C.-Brookings Schaeffer on Health Policy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 127.  United States Census Bureau (March 2020). 2017 SUSB Annual Data Tables by Establishm…
69. 67 T.C. 29 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsOct 6, 1976related by meaning
    y action proceeding. Since petitioners have not provided notice to employees and other interested parties, we hold that their pleadings are premature. Since we are presently discussing the statutory scheme, as opposed to the regulations or the legislative history, it is appropriate that we now outline two of petitioner…
70. 76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAFinal Rules (FR)Oct 27, 2011related by meaning
    ued by the Department under the authority of: (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); ( printed page 66645) (2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); [1] or (3) The Federal Employees' Retirement System Act of 1986 (FERSA) (5 U.S.C. 8477(c)(3)). (b…
71. 81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    d representative of a registered investment adviser, bank, or registered broker-dealer. Back to Citation 3.  ERISA section 404(a). Back to Citation 4.  ERISA section 406. ERISA also prohibits certain transactions between a plan and a party in interest. Back to Citation 5.  ERISA section 409; see also ERISA section 405.…