Search the Pension Law Library

61. 75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request
    ERISAFinal Rules (FR)Mar 2, 2010related by meaning
    …: A. Background Section 101(k) of the Employee Retirement Income Security Act ( printed page 9335) (ERISA), 29 U.S.C. 1021(k), added by section 502(a)(1) of the Pension Protection Act of 2006 (PPA),[1]
62. REG-110136-07 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’…
    IRCProposed Rules (FR)Proposed Apr 28, 2008
    …e January 1, 2008), section 4281 of the Employee Retirement Income Security Act of 1974 as amended (ERISA), or other applicable law (see, for example, sections 418D and 418E of the Internal Revenue Code, and section 1107 of the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780, 1063)). * * * * * * * * P…
63. ERISA § 4022(d) (29 U.S.C. § 1322) — Single-employer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d) (d) Authorization to guarantee other classes of benefits The corporation is authorized to guarantee the payment of such other classes of benefits and to establish the terms and conditions under which such other classes of benefits are guaranteed as it determines to be appropriate.
64. I.R.C. § 420(f)(7)(D) — Transfers of excess pension assets to retiree health accounts
    IRCCode / StatuteJan 6, 2025
    …rd to any such election, and clause (i) thereof shall be applied by substituting "100 percent" for "120 percent" during the original transfer period. (f)(7)(E) (E) Continued maintenance of funding status after original transfer period (f)(7)(E)(i) (i) In general In the case of a plan with respect to which there is an e…
65. Treas. Reg. § 1.401(m)-2(a)(3)(iii) — ACP test.
    IRCRegulationsSep 17, 2024
    …r section 401(k)(3)(A). The example is as follows: Example.Employee A, an HCE with compensation of $120,000, is eligible to make employee contributions under Plan S and Plan T, two calendar-year profit-sharing plans of Employer H. Plan S and Plan T use the same definition of compensation. Plan S provides a match equal …
66. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    ties under ERISA § 701(f)(3)(B)(i)(l)—each employee a separate violation. 2009 1.10020 110 100 250 110. 29 U.S.C. 1132(c) (9)(B)/ERISA § 502(c)(9) (B) Up to $100 per day for each failure by a plan administrator to timely provide to any State information required to be disclosed under ERISA § 701(f)(3)(B)(ii), regarding…
67. 29 C.F.R. § 4022.23(c) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    … months immediately preceding the 60th birthday, the reduction shall be 4/12 of 1%; For each of the 120 months immediately preceding the 55th birthday, the reduction shall be 2/12 of 1%; and For each succeeding 120 months period, the monthly percentage reduction shall be 1/2 of that used for the preceding 120 month per…
68. ERISA § 209(a)(1)(C) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    ERISACode / StatuteJan 6, 2017related by meaning
    (a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title). (a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
69. 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, 2026
    …emiannual Quarterly Monthly Short-term AFR 3.85% 3.81% 3.79% 3.78% 110% AFR 4.23% 4.19% 4.17% 4.15% 120% AFR 4.62% 4.57% 4.54% 4.53% 130% AFR 5.01% 4.95% 4.92% 4.90% Mid-term AFR 4.13% 4.09% 4.07% 4.06% 110% AFR 4.55% 4.50% 4.47% 4.46% 120% AFR 4.97% 4.91% 4.88% 4.86% 130% AFR 5.39% 5.32% 5.29% 5.26% 150% AFR 6.23% 6.1…
70. T.C. Memo. 2009-272 — Carolyn D. Hemrick v. Commissioner
    IRCCourt RulingsNov 25, 2009
    …Upon losing her military membership, she was relieved of her civil service job . Sh e withdrew the $120,603 of funds in her TSP account-Petitione r continued working at Mercedes-Benz USA, L .L .C ., earning more than she did in her civil service job . On her 2005 Form 1040, U .S . Individual Income Tax Return, petition…
71. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024
    …mation to compute the taxpayer’s tax liability, were valid SFRs under section 6020(b). In Ca birac, 120 T.C. at 170– 73, we held that unsubscribed SFRs , showing zeroes on the relevant lines for computing a tax liability and no tax liability, did not meet the requirements of section 6020(b). In Cabirac, 120 T.C. at 172…
72. 142 T.C. No. 21 — Whistleblower 11332-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014
    … tax, penalties, additions to tax and additional amounts) exceeds $2 million. TRHCA sec. 406(a)(1), 120 Stat. at 2958. -10TRHCA also directed the Secretary to issue guidance for the operation of a Whistleblower Office administered by the IRS.8 TRHCA sec. 406(b)(1), 120 Stat. at 2959. The Whistleblower Office is respons…
73. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    IRCCourt RulingsNov 25, 2008
    …e relief available to the individual under this section * * * - 6 - 109-432, div . C, sec . 408(a), 120 Stat . 3061 (TRHCA sec . 408) .4 This amendment applies "with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act ." Id . sec . 408(c), 120 Stat . 3062 . TRHCA…
74. T.C. Memo. 2014-106 — Whistleblower 10949-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014
    … tax, penalties, additions to tax and additional amounts) exceeds $2 million. TRHCA sec. 406(a)(1), 120 Stat. at 2958. .. 9 _ [*9] TRHCA also directed the Secretary to issue guidance for the operation of a Whistleblower Office administered by the IRS.¹² TRHCA sec. 406(b)(1), 120 Stat. at 2959. The Whistleblower Office …
75. ERISA § 4021(c)(3) (29 U.S.C. § 1321) — Coverage
    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.
76. Treas. Reg. § 1.402(a)-1(c)(3) — Taxability of beneficiary under a trust which meets the requirements of section 401(a).
    IRCRegulationsSep 17, 2024
    …without regard to section 402(a)(4) $165 (ii) Aggregate basic salary for services for United States 120,000 (iii) Aggregate basic salary for services for United States reduced by amount of such salary not includible in B's gross income by reason of being from sources without the United States ($120,000−$40,000) 80,000 …
77. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
78. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…