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87 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 78 FR 33158 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
    IRCFinal Rules (FR)Jun 3, 2013
    …e. The Department of Labor regulations are adopted pursuant to the authority contained in 29 U.S.C. 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1185d, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Public Law 104-191, 110 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 U.S.C…
  2. T.C. Memo. 1998-443 — Michael Morrissey v. Commissioner
    IRCCourt RulingsDec 16, 1998
    … 1928, ch. 852, sec. 291, 45 Stat. 857, 6 section 406 of the Revenue Act of 1935, ch. 829, 49 Stat. 1027, removed the prerequisite of a return for a finding of reasonable cause, and it ceases to be a prerequisite today, see sec. 6651(a)(1); see also Bowlen v. Commissioner , 4 T.C. 486, 494 (1944); Estate of Kirchner v.…
  3. ERISA § 203(c)(2) (29 U.S.C. § 1053) — Minimum vesting standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (c)(2) (2) Subsection (a) shall not apply to benefits which may not be provided for designated employees in the event of early termination of the plan under provisions of the plan adopted pursuant to regulations prescribed by the Secretary of the Treasury to preclude the discrimination prohibited by section 401(a)(4) o…
  4. 137 T.C. No. 2 — Robert K. & Joan L. Paschall v. Commissioner
    IRCCourt RulingsJul 5, 2011
    …/or Grant Thornton e tablishes reasonable cause and good faith. See Hanse v. Commis ioner, supra at 1027-1031 (affirming the Tax Court holding when the taxpayers relied solely on the organ zation promoting the transaction and did not independently verify, their tax returns despite .warnings by the IRS) (citing Neely v.…
  5. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …nce or absence of a business purpose in an alleged sham. Hildebrand v. Commissioner , 28 F.3d 1024, 1027 (10th Cir. 1994), affg. Krause v. Commissioner , 99 T.C. 132 (1992); Smith v. Commissioner , 937 F.2d 1089, 1093 (6th Cir. 1991), revg. and remanding 91 T.C. 733 (1988); Campbell v. Commissioner , 868 F.2d 833, 836 …
  6. PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
  7. 68 T.C. 366 — Lozano, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1977
    …tes v. Anderson, 269 U.S. 422 (1926); Subscription Television, Inc. v. Commissioner, 532 F.2d 1021, 1027 (5th Cir. 1976), affg. a Memorandum Opinion of this Court; Precision Industries, Inc. v. Commissioner, 64 T.C. 901, 905 (1975); West Virginia Steel Corp. v. Commissioner, 34 T.C. 851, 862 (1960). Whether such condit…
  8. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001related by meaning
    …iling 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 accomplish t…
  9. 91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction
    IRCFinal Rules (FR)Aug 28, 2026
    …TH PLANS 4. The authority citation for part 2590 continues to read as follows: Authority: 29 U.S.C. 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a-n, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Pub. L. 104-191, 110 Stat. 1936; sec. 401(b), Pub. L. 105-200, 112 Stat. 645 (42 U.S.C. 651 note); sec. …
  10. 29 C.F.R. § 2570.91(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  11. 81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees
    ERISAFinal Rules (FR)Dec 20, 2016related by meaning
    …etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015). Back to Citation 2.  29 U.S.C. 1002(2)(A). ERISA's Title I provisions “shall apply to any employee benefit plan if it is established or maintained . . . by any employer engaged in commerce or in any industry or activity affecting commerce . . . .” 29 U.S.C. 1003(…
  12. ERISA § 4402(i) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (i) (i) The preceding provisions of this section shall not apply with respect to amendments made to this subchapter in provisions enacted after October 22, 1986.
  13. ERISA § 106(b) (29 U.S.C. § 1026) — Reports made public information
    ERISACode / StatuteJan 6, 2017related by meaning
    (b) (b) Information described in sections 1025(a) and 1025(c) of this title with respect to a participant may be disclosed only to the extent that information respecting that participant's benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] may be disclosed under such Act.
  14. 29 C.F.R. § 2570.2(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  15. ERISA § 4303(b) (29 U.S.C. § 1453) — Election of plan status
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Requirements An election described in subsection (a) shall be effective only if— (b)(1) (1) the plan is amended to provide that it shall not be treated as a multiemployer plan for all purposes under this chapter and the Internal Revenue Code of 1954, and (b)(2) (2) written notice of the amendment is provided to…
  16. 85 FR 54288 — Registration Requirements for Pooled Plan Providers
    ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
    …the rights and benefits of plan participants and beneficiaries. Back to Citation 8.  Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
  17. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    Back to Citation 123.  The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017. Back to Citation 124.  Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017). Back to Citation 125.  T…
  18. ERISA § 407(d)(9) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (d)(9) (9) For purposes of this section, an arrangement which consists of a defined benefit plan and an individual account plan shall be treated as 1 plan if the benefits of such individual account plan are taken into account in determining the benefits payable under such defined benefit plan.
  19. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
  20. ERISA § 209(b) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    ERISACode / StatuteJan 6, 2017related by meaning
    (b) (b) If any person who is required, under subsection (a), to furnish information or maintain records for any plan year fails to comply with such requirement, he shall pay to the Secretary a civil penalty of $10 for each employee with respect to whom such failure occurs, unless it is shown that such failure is due to…