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Go to ERISA 543 (not yet in the library — opens the official source)
79 documents · 0.34sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2509.78-1 — Interpretive bulletin relating to payments by certain employee welfare benefit plans.
    ERISARegulationsJan 1, 2017related by meaning
    …the plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA.2 Section 403 (c) and (d) provide certain exceptions to this requirement, not here relevant.In addition, section 406(a) of ERISA specifically prohibits a fiduciary with respect to a plan from causing the plan to en…
  2. 133 T.C. No. 9 — Taproot Administrative Services, Inc. v. Commissioner
    IRCCourt RulingsSep 29, 2009
    …nkr . 327, 334 (Bankr . N .D . Ill . 1994) ; Crystal Bar, Inc . 'v . Cosmic, Inc . , 758 F . Supp . 543, 544, 551 (D .S .D . 1991) ; Deppisch v . United States , 227 Bankr . 806, 808-09 (Bankr . S .D . Ohio 1998) . This gives the IRS the power to seize taxpayers' property held in an IRA . See secs . 6331-6334 ; Kane v …
  3. 29 C.F.R. § 2520.102-3(t)(2) — Contents of summary plan description.
    ERISARegulationsJan 1, 2017related by meaning
    … any way to prevent you from obtaining a (pension, welfare) benefit or exercising your rights under ERISA.Enforce Your RightsIf your claim for a (pension, welfare) benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision withou…
  4. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 C.F.R. 2510.3-2(d)(1)(iii). ↩ See Interpr…
  5. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…
  6. 139 T.C. No. 11 — Robert S. & Marsha M. Yarish v. Commissioner
    IRCCourt RulingsOct 4, 2012
    …suasive evidence of Congress' intent. United States v. Am. Trucking Ass'ns, Inc., 310 U.S. 534, 542-543 (1940). The plain language of a statute is ordinarily to be given effect unless to do so would produce an absurd or futile result, or an unreasonable result that plainly conflicts with legislative intent. See United …
  7. T.C. Memo. 2009-133 — Paul Rudnick v. Commissioner
    IRCCourt RulingsJun 9, 2009
    …t allowable in som e .circumstances (the Cohan rule) . See Cohan v . Commissioner , 39 F .2dij-540, 543-544 (2diCir . 1930) . There must be sufficient evidence in .,the record, however, to permit us to conclude that the taxpayer paid or incurred a deductible expense in at leas t .the amount allowed . See Williams v . U…
  8. 90 FR 35646 — Pooled Employer Plans: Big Plans for Small Businesses
    ERISAProposed Rules (FR)Proposed Jul 29, 2025related by meaning
    …on collection procedures that are reasonable, diligent, and systematic. Section 3(43)(B)(iii)(I) of ERISA provides that the terms of the plan must provide that each employer in the plan retains fiduciary responsibility for the selection and monitoring, in accordance with ERISA fiduciary requirements, of the person desi…
  9. ERISA § 521(g) (29 U.S.C. § 1151) — Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition
    ERISACode / StatuteJan 6, 2025related by meaning
    (g) (g) Exception This section shall not apply to any plan or arrangement that does not fall within the meaning of the term "multiple employer welfare arrangement" under section 1002(40)(A) of this title.
  10. T.C. Summary Opinion 2006-177 — Richard D. Smart v. Commissioner
    IRCCourt RulingsOct 25, 2006
    … 447 U .S . 102, 108 (1980) ; United States v . Am . Trucking Associations, Inc . , 310 U .S . 534, 543-544 (1940) ; Allen v . Commissioner , 118 T .C . 1, 7 (2002) . In the instant case, the Court deeply sympathizes with petitioner for his loss, but we are bound by the statutory language and unable to extend - 6 - the…
  11. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  12. 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 …
  13. T.C. Memo. 1999-161 — Roblene, Inc. v. Commissioner
    IRCCourt RulingsMay 13, 1999
    …32,922 -- 1988 0 53,718 Real Estate Sales 1989 31,426.65 57,271.12 Real Estate Sales 1990 40,040 60,543 Realtor For 1989, we note that no W-2 is included in the record to determine the source of the $31,426.65 of salaries and wages. Since petitioner paid $0 in compensation to officers and $0 in salaries and wages for 1…
  14. ERISA § 402(a) (29 U.S.C. § 1102) — Establishment of plan
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Named fiduciaries (a)(1) (1) Every employee benefit plan shall be established and maintained pursuant to a written instrument. Such instrument shall provide for one or more named fiduciaries who jointly or severally shall have authority to control and manage the operation and administration of the plan. (a)(2) …
  15. T.C. Memo. 1998-145 — Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner
    IRCCourt RulingsApr 22, 1998
    …on or report, and the change is detrimental to the Commissioner. LeFever v. Commissioner , supra at 543; see also Herrington v. Commissioner , supra at 758; Shook v. United States , 713 F.2d 662, 667 (11th Cir. 1983); Beltzer v. United States , 495 F.2d 211, 212 (8th Cir. 1974); Cluck v. Commissioner , 105 T.C. 324, 33…
  16. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    …0210. SUPPLEMENTARY INFORMATION: A. Background The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive statute designed to promote the interests of participants in employee benefit plans and their beneficiaries by establishing standards of conduct, responsibility, and obligation for fiduciaries o…
  17. ERISACode / StatuteJan 6, 2017related by meaning
    (a)(7) (7) an individual retirement account or annuity as described in section 408(a) of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (a)(8) (8) an individual account plan (other than a money purchase plan) and a defined benefit plan t…
  18. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan, (a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
  19. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998related by meaning
    … 2Pension plans provide retirement income or defer income until the employee terminates employment. ERISA § 3(2). Welfare plans provide medical benefits, death or unemployment benefits, and other non retirement benefits including vacation, scholarship, training and child care benefits. ERISA § 3(1). 3According to ERISA…