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82 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCFinal Rules (FR)Oct 19, 2012
    …ge salary: $69,281.14 Total unreduced: $40,240.80 Age reduction factor: 0.990000 Total reduced: $39,838.39 Total/month: $3,320.00 Total federal/month ÷ total/month: 0.972182 Death Benefits Example Example 13: Death Benefits Calculation Examples A and B involve service-based death benefits calculations. Examples C-F inv…
  2. T.C. Memo. 1996-272 — Tommy L. & Patricia A. Hobson v. Commissioner
    IRCCourt RulingsJun 12, 1996related by meaning
    tioner's distribution. Section 72(t) provides: (1) Imposition of additional tax.--If any taxpayer receives any amount from a qualified retirement plan * * *, the taxpayer's tax * * * for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount w…
  3. T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…
    IRCTreasury DecisionsFeb 26, 2007related by meaning
    s and supporting organizations. The study is required by section 1226 of the Pension Protection Act of 2006. Announcement 2007-18 Announcement 2007-18 This announcement sets forth a compliance resolution program (Program) that permits employers to pay the additional section 409A taxes arising due to the exercise of cer…
  4. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    …ourth quarter of 2021,[64] annualizing this number to 439,452 the Department estimates that roughly 838,000 additional fixed-rate annuities (other than fixed-indexed) were sold over the same period, for a total of 1.3 million fixed annuity transactions in 2021 using this approach. The Department considered an alternati…
  5. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017related by meaning
    v. Commissioner, T.C. Memo. 1996-354); Milner v. Commissioner, T.C. Memo. 2004-111; Gallagher v. Commissioner, T.C. Memo. 2001-34; Robertson v. - 8 - [*8] Commissioner, T.C. Memo. 2000-100, af[d, 15 F. App'x 467 (9th Cir. 2001). While we acknowledge and are sympathetic to petitioner's financial straits, we have no aut…
  6. T.C. Summary Opinion 2005-103 — Basman Ahmad & Khitam Amerneh v. Commissioner
    IRCCourt RulingsJul 25, 2005related by meaning
    he specific restrictions contained in section 72(t)(2). See, e.g., Clark v. Commissioner , 101 T.C. 215, 224-225 (1993); Vorwald v. - 6 - Commissioner , T.C. Memo. 1997-15. General financial or emotional hardship is not an exception from the section 72(t) additional tax on early retirement plan distributions. Milner v.…
  7. PLR 200737046 — Tax on Prohibited Transactions
    IRCPrivate Letter RulingsSep 14, 2007related by meaning
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  8. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    pute.5 3Respondent determined some itemized deductions should be disallowed subject to the sec. 68 limitation and a claimed child tax credit should be disallowed under sec. 151(d). 4The sec. 6662(a) penalties for remaining years 2008, 2009, 2010, 2012, 2013, and 2014 stem solely from the disallowed NOL carried forward …
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. T.C. Summary Opinion 2017-64 — Wilfred Omoloh v. Commissioner
    IRCCourt RulingsAug 16, 2017related by meaning
    en of proving that those determinations are erroneous.4 See Rule 142(a); Welch v. Helvering, 290 U.S. I11, 115 (1933). I. Section 72(t) Additional Tax Section 72(t)(1) imposes an additional tax on an early distribution from a qualified retirement plan equal to 10% of the portion of the amount that is includable in gros…
  11. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
    - - - - -
  12. 86 T.C. 980; 86 T.C. No. 60 — Estate of Rosenberg v. Commissioner
    IRCCourt RulingsMay 19, 1986related by meaning
    4); Estate of English v. Commissioner, T.C. Memo. 1985-549, 50 T.C.M. 1362, 54 P-H Memo T.C. par. 85,549. Decision will he entered for the respondent. While the constitutional issue was the only argument raised in the petition with respect to the dispute over inclusion of the lump-sum payment, we deal also with the two…
  13. T.C. Summary Opinion 2006-170 — Nader Ghazitehrani and Farzaneh Zamanizadeh v. Commissioner
    IRCCourt RulingsOct 23, 2006related by meaning
    T .C . Summary Opinion 2006-17 0 UNITED STATES TAX COUR T NADER GHAZITEHRANI AND FARZANEH ZAMANIZADEH, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 12653-05S . Filed October 23, 2006 . Nader Ghazitehrani and Farzaneh Zamanizadeh, pro sese . Aimee R . Lobo-Berg , Thomas J . Travers , and Ann…
  14. 110 T.C. No. 22 — Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner
    IRCCourt RulingsApr 27, 1998related by meaning
    w why the statute as enacted contains language different from that in the House and - 10 - 1 We have been unable to find any other section of the Code that uses this phrase. Other sections of the Code that authorize this Court to grant a declaratory judgment include secs. 6234, 7428, 7477, 7478, and 7479. 2 Sec. 7503 a…
  15. 75 FR 71047 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCProposed Rules (FR)Proposed Nov 22, 2010
    …ge salary: $69,281.14 Total unreduced: $40,240.80 Age reduction factor: 0.990000 Total reduced: $39,838.39 Total/month: $3,320.00 Total federal/month ÷ total/month: 0.972182 Death Benefits Example Example 13: Death Benefits Calculation Examples A and B involve service-based death benefits calculations. Examples C-F inv…
  16. 81 T.C. 1; 81 T.C. No. 1 — Anthes v. Commissioner
    IRCCourt RulingsJul 5, 1983related by meaning
    contributions” of $1,500. Two adjustments in favor of petitioners and an automatic adjustment of the medical expense deduction were also made. OPINION Section 219(a), as in effect during 1978, allowed a taxpayer to deduct certain amounts contributed during the taxable year to a qualifying individual retirement account.…
  17. 78 T.C. 1187; 78 T.C. No. 83 — Plastic Engineering & Mfg. Co. v. Commissioner
    IRCCourt RulingsJun 30, 1982
    … Seifel 4,015.51 10,498.83 monthly 1,712 D. Seifel 28,925.00 87,300.00 monthly 19,985 62,008.51 167,838.06 25,859 All of those named were employed by Plastic from the date of its incorporation through at least September 30, 1975 (i.e., all were with the company for at least 1 full plan year), and all were participants …
  18. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980related by meaning
    la, and an enumeration of the benefit-triggering events. In light of these circumstances, the disclosures cannot be considered adequate communication. Petitioner’s reliance on Precision Industries, Inc. v. Commissioner, supra, and Lozano, Inc. v. Commissioner, supra, is misplaced. In those cases, we addressed the issue…
  19. 81 T.C. 652; 81 T.C. No. 38 — Doty v. Commissioner
    IRCCourt RulingsSep 28, 1983
    …, 50 Cal. App. 3d 578, 123 Cal. Rptr. 451 (1975). Similarly, in In re Marriage of Brown, 15 Cal. 3d 838, 126 Cal. Rptr. 633, 544 P.2d 561 (1976), the Supreme Court of California held that pension rights, whether or not vested, represent property interests, and to the extent that such rights derive from employment durin…
  20. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    IRCCourt RulingsMar 15, 2004related by meaning
    t 22, 2001, respondent issued to petitioners a notice of deficiency determining that they were liable for this additional tax in the amount of $2,000. Discussion I. General Rules In general, section 408 governs the treatment of IRAs. Specifically, section 408(d) provides that distributions from an IRA are taxable in th…