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84 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1996-517 — Jeffery Allen Robinson v. Commissioner
    IRCCourt RulingsNov 25, 1996
    …an itemized deduction from his adjusted gross income. See Wassenaar v. Commissioner , 72 T.C. 1195, 1201-1202 (1979). received by petitioner constituted gross income for Federal income tax purposes. Respondent, therefore, is sustained on this issue. The second issue is whether petitioner failed to report interest incom…
  2. T.C. Memo. 2016-37 — Syed Navaid v. Commissioner
    IRCCourt RulingsMar 3, 2016
    … v. Commissioner, T.C. Memo. 199813, 1998 WL 6462, at *1, aff'd without published opinion, 166 F.3d 1201 (2d Cir. - 14 - [*14] 1998), would state that when a defendant forfeits funds in his retirement plan account as part of the terms of a criminal plea, the distribution shall not be
  3. 76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
    …ack to Citation 5.  The 2003 section 4980F regulations were issued under amendments to the Code and ERISA contained in the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), which was enacted after enactment of ESIGN. The EGTRRA amendments, at section 4980F(g) of the Code and section 204(h)(7) of ERISA…
  4. ERISA § 4002(e)(2)(C) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (e)(2)(C) (C) The minutes of a meeting, or portion of 1 thereof, exempt from disclosure pursuant to subparagraph (B) shall be exempt from disclosure under section 552(b) of title 5. For purposes of such section 552, this subparagraph shall be considered a statute described in subsection (b)(3) of such section 552.
  5. Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income …
    IRCNoticesJul 23, 2012related by meaning
    …han $1,000 a day for each violation by any person of the notice requirement under section 101(j) of ERISA. Section 101(c)(1)(A)(ii) of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458 (122 Stat. 5092) (WRERA), amended section 101(j) of ERISA to authorize the Secretary of the Treasury, in consu…
  6. 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…
  7. T.C. Memo. 2024-16 — Lonnie Wayne Hubbard v. Commissioner
    IRCCourt RulingsFeb 6, 2024
    …15 65– 66 ( same where taxpayer’s IRA was subject to a civil forfeiture to USA ) , aff’d , 166 F.3d 1201 (2d Cir. 1998) (unpublished table decision) ; Santilli v. Commissioner, T.C. Memo. 1995-278, 69 T.C.M. (CCH) 2974 , 2975 6 [* 6 ] (holding that taxpayer had dominion and control over interest i ncome from interest-b…
  8. T.C. Memo. 2002-130 — Ray C. & Bernadette B. Baas v. Commissioner
    IRCCourt RulingsMay 29, 2002
    …Similarly, in Murillo v. Commissioner, T.C. Memo. 1998-13, affd. without published opinion 166 F.3d 1201 (2d Cir. 1998), also cited by petitioner, the taxpayer was indicted on charges of violating Federal currency transaction reporting laws. As part of the taxpayer's plea agreement, all funds on deposit in several - 4 …
  9. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
  10. T.C. Summary Opinion 2002-52 — Daniel R. & Margaret J. Kallmyer v. Commissioner
    IRCCourt RulingsMay 9, 2002
    …ject to the section 72(t) additional tax), affd. without published opinion on other issues 166 F.3d 1201 (2d Cir. 1998). Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent .
  11. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    …ther argues that the Dept, of Labor Regulations make it impossible to comply with section 105(a) of ERISA which in part provides: Each administrator of an employee pension benefit plan shall furnish to any plan participant or beneficiary who so requests in writing, a statement indicating, on the basis of the latest ava…
  12. T.C. Memo. 2000-246 — Eugene W. Alpern v. Commissioner
    IRCCourt RulingsAug 8, 2000
    …y is governed by local law. See Lee v. Commissioner , 64 T.C. 552 (1975), affd. per curiam 550 F.2d 1201 (9th Cir. 1977). Consequently, we decline to disregard the divorce judgment or treat it as a nullity. In this case, petitioner merely alleges that the divorce was not final and has introduced no evidence to support …
  13. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    l order, within the meaning of § 2570.161(g) of this chapter, forty-five (45) days from the date of service of the notice. (h) Administrative hearing. A notice issued pursuant to paragraph (g) of this section will not become a final order, within the meaning of § 2570.161(g) of this chapter, if, within thirty (30) days…
  14. T.C. Summary Opinion 2003-45 — Nick Allan Palermino v. Commissioner
    IRCCourt RulingsApr 28, 2003
    … decision in Murillo v. Commissioner , T.C. Memo. 1998-13, affd. without published opinion 166 F.3d 1201 (2d Cir. 1998), and no longer assesses the 10-percent addition to tax under sec. 72(t). See also Larotonda v. Commissioner , 89 T.C. 287 (1987). 1998 Federal income tax. The issue is whether a distribution from peti…
  15. 122 T.C. No. 5 — Estate of John W. Clause, Deceased; Thomas Y. Clause, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 9, 2004
    …743 F.2d 781, 795 (11th Cir. 1984); Young v. Commissioner , 83 T.C. 831, 841 (1984), affd. 783 F.2d 1201 (5th Cir. 1986). As we stated in Dunavant v. Commissioner , 63 T.C. 316, 320 (1974): “We are not at liberty to infer that an election existed when the unequivocal proof required by Congress does not exist.” Petition…
  16. 81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    … complying with this paragraph (a), will be subject to the civil penalty that may be assessed under ERISA section ( printed page 21206) 502(i) or the taxes imposed by Code section 4975(a) and (b), if applicable, if the records are not maintained or are not available for examination as required by paragraph (b) below; a…
  17. ERISA § 4402(a) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) The provisions of this subchapter take effect on September 2, 1974.
  18. 75 FR 9360 — Investment Advice-Participants and Beneficiaries
    ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
    …1.  Section 601 of the Pension Protection Act of 2006 (PPA) added sections 408(b)(14) and 408(g) of ERISA. The PPA also added parallel provisions to the Code at sections 4975(d)(17) and 4975(f)(8). Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the…
  19. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    sation” within the contemplation of section 408(b)(2) and 408(c)(2) of ERISA and section 4975(d)(2) and 4975(d)(10) of the Code. ( printed page 32339) If such total is in excess of “reasonable compensation,” the “amount involved” for purposes of the civil penalties of section 502(i) of ERISA and the excise taxes impose…
  20. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.