IRCCourt RulingsMar 31, 1997
…-625, sec. 4(a), 88 Stat. 2108,
2109, for taxable years beginning after December 31, 1973. Prior to 1954, in 2 published rulings under the 1939 Code, I.T. 3956,
1949-1 C.B. 78 and G.C.M. 25261, 1947-2 C.B. 44 (no date given),
the IRS ruled that liability for vacations with pay may, with
respect to some employees, be te…
IRCCourt RulingsNov 5, 1999related by meaning
andards for fiduciary
behavior set forth in the Employee Retirement Income Security Act
of 1974 (ERISA), Pub. L. 93-406, sec. 404(a)(1), 88 Stat. 877, current version at 29 U.S.C. sec. 1104 (1994), may be used to
help determine whether the exclusive benefit rule has been
violated. See Ada Orthopedic, Inc. v. Commission…
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013related by meaning
ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter.
(2)
Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
ERISACode / StatuteJan 6, 2025related by meaning
For purposes of this subchapter:
(1) (1) The terms "employee welfare benefit plan" and "welfare plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established o…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…ortability and Accountability Act of 1996 (Pub. L. 104-191, 110 Stat. 1936) (1996)) (HIPAA) amended ERISA to provide for, among other things, improved portability and continuity of health insurance coverage. HIPAA also added section 101(g) to ERISA, 29 U.S.C. 1021(g), providing the Secretary with the authority to requi…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
IRCCourt RulingsJan 25, 1968
…p. did not cause petitioner’s “separation from the service.” The enactment of section 402(e) of the 1954 Code and the legislative history relating thereto reflects the intent of Congress that, except in the year 1954, capital gains treatment should not be accorded to distributions spawned by “reorganizations which do n…
IRCCourt RulingsJun 24, 1966
… At the time she began to receive the pension there was no statute similar to section 101(b) of the 1954 Code. Such a similar provision did not appear until section 22(b) (1) of the 1939 Code was amended by section 302 of the Revenue Act of 1951 to take effect “with respect to taxable years beginning after December 31,…
81 FR 59581 — Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Aug 30, 2016related by meaning
…etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015).
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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(a). Sec…
83 FR 614 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans ERISAProposed Rules (FR)Proposed Jan 5, 2018related by meaning
ployee benefit plan as compared to the sort of commercial insurance enterprise that ERISA intended to leave to state, rather than federal, regulation. The nondiscrimination provisions are also based on the Department's broad rulemaking authority under ERISA section 505 (authorizing “such regulations as [the Secretary] …