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Go to ERISA § 404(c) (29 U.S.C. § 1104)
83 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026related by meaning
    cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32). Back to Citation 102.  29 U.S.C. 1191b. Back to Citation 103.  See Field Assistance Bulletin No. 2021-03, Q&A 3 (“ERISA section 733(c)(2) provides that certain benefits are not subject to certain requirements of Part 7 of ERISA if …
  2. 37 T.C. 7 — Barbourville Brick Co. v. Commissioner
    IRCCourt RulingsOct 9, 1961
    ar 1954 under the provisions of section 404(a)(5), and section 1.404(a)-12, Income Tax Regs. On brief, petitioner states the “Issue To Be Decided” as— Where the petitioner obligated itself to pay to the widow of its deceased President an amount equivalent to the monthly salary of the deceased President for a period of …
  3. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
  4. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980
    …ective retroactively to taxable year 1974. Petitioner alternatively argues that pursuant to section 404(a)(5) it is entitled to a deduction for its contribution to a profit-sharing trust, although not qualified under section 401(a). Section 404(a)(5) permits an employer that makes contributions to a deferred-compensati…
  5. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (7) (7) an excess benefit plan; or (8) (8) any plan, fund or program under which an employer, all of whose sto…
  6. 46 T.C. 431 — John C. Nordt Co. v. Commissioner
    IRCCourt RulingsJun 24, 1966
    ompensation, subsection (a) shall apply as if there were such a plan. [Emphasis supplied.] Sec. 1.404(a) — 12. * * * application of section 404(a)(5). Section 404(a)(5) covers all cases for which deductions are allowable under section 404(a) but not allowable under paragraphs (1), (2), (3), (4), or (7) of such section.…
  7. 29 C.F.R. § 2570.61(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  8. Ann. 2008-56 — Employee stock ownership plans; dividends; section 404(k); reporting. This announcement provides for a change in the reporting of dividends on employer securit…
    IRCAnnouncementsJun 30, 2008
    Announcement 2008-56 Change in Reporting Section 404(k) Dividends Purpose This announcement provides for a change in the reporting of dividends on employer securities that are distributed from an employee stock ownership plan (“ESOP”) under § 404(k) of the Internal Revenue Code (“§ 404(k) dividends”). Background Sectio…
  9. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted
  10. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020related by meaning
    …the plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA; (B) would cause a fiduciary to maintain the indicia of ownership of any assets of the plan outside the jurisdiction of the district courts of the United States other than as permitted by section 404(b) of the Act …
  11. 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…
  12. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  13. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018related by meaning
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
  14. 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.
  15. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994
    …rate tax return. Section 1.404(a)-3(c), Income Tax Regs., was promulgated prior to the enactment of ERISA (see T.D. 6203, 1956-2 C.B. 219), at the same time as section 1.404(a)-2, Income Tax Regs. Although it was preempted by ERISA, section 1.404(a)-2, Income Tax Regs., required employers to file an information return …
  16. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
  17. 75 FR 64910 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans
    ERISAFinal Rules (FR)Oct 20, 2010
    …ilar to those required for participant-directed individual account plans that currently comply with ERISA section 404(c) and the Department's regulations issued thereunder. The Department is uncertain regarding the information that is provided to participants in plans that are not ERISA section 404(c) compliant. Theref…
  18. Treas. Reg. § 1.404(a)-1(b) — Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
    IRCRegulationsMar 14, 2019
    (b) (b) In order to be deductible under section 404(a), contributions must be expenses which would be deductible under section 162 (relating to trade or business expenses) or 212 (relating to expenses for production of income) if it were not for the provision in section 404(a) that they are deductible, if at all, only …
  19. ERISA § 410(a) (29 U.S.C. § 1110) — Exculpatory provisions; insurance
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Except as provided in sections 1105(b)(1) and 1105(d) of this title, any provision in an agreement or instrument which purports to relieve a fiduciary from responsibility or liability for any responsibility, obligation, or duty under this part shall be void as against public policy.
  20. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…