ERISACode / StatuteJan 6, 2025related by meaning
(b)(5) (5) to a contract established and maintained under section 403(b) of title 26 to the extent that the assets of the contract are held in one or more custodial accounts pursuant to section 403(b)(7) of title 26.
(b)(6) (6) Any plan, fund or program under which an employer, all of whose stock is directly or indirec…
IRCCourt RulingsJul 21, 2014
…t the IRS determination was arbitrary or erroneous. See Williams v. Commissioner, 999 F.2d 760, 763-766 (4th Cir. 1993), a_fffg T.C.
Memo. 1992-153; Dunne v. Commissioner, T.C. Memo. 2008-63, 95 T.C.M.
(CCH) 1236, 1239-1240.
With respect to additions to tax under sections 6651 and 6654, respondent
bears the burden of p…
IRCCourt RulingsJun 15, 2009
…pectively, adjusted gross income of $54,972
.01,
taxable income of $29,867
.61, and total tax of $3,766, an d
(3) claimed total tax payments of $5,91
.40and a refund due of
$2,144 .40
. In the 2004 joint return, t' e Haighs did~not repor t
any additional tax imposed by section 7 ?(t) (10-percent additional tax) with re…
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016related by meaning
…emo in Supp. at 11.
B. Statutory Provisions
The Employee Retirement Income Security Act of 1974, or ERISA, 29 U.S.C. § 1001 et
seq. , protects assets placed in retirement plans by setting minimum standards for pension plans in
private industry. ERISA does not require an employer to establish a pension plan. It only
req…
IRCCourt RulingsMay 15, 1978related by meaning
… section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
ERISACourt RulingsJun 9, 2000related by meaning
ct of 1974 (commonly known as
ERISA; hereinafter "the Act"), 29 U.S.C. §§ 1132 and
1135, and the Secretary of Labor's Order 1-87, 52 Fed. Reg. 13, 139 (1987). The implementing regulations specifically at issue in this
proceeding are published at 29 C.F.R. Part 2520, the rules of
reporting and disclosure, and at 29 C.F.…
ERISACourt RulingsApr 27, 1995related by meaning
…rancisco, CA
Washington, DC
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DOL Home > OALJ > ERISA > 93ris55a.htm
USDOL/OALJ Reporter
93ris55a.htm
Date: April 27, 1995
Case No. 93-RIS-55
In the Matter of:
UNITED STATES DEPARTMENT OF LABOR,
PENSION AND WELFARE BENEFITS ADMINISTRATION,
Complainant,
v.
ERSKIN & MER…
67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976related by meaning
…ationship between section 7476 and the Employee Retirement Income Security Act of 1974 (hereinafter ERISA). ERISA was enacted to deal with a number of problems involving retirement plans. H. Rept. No. 93-807 (1974), 1974-3 C.B.(Supp.) 236, 238-243. The problem of particular significance to us involved the Internal Reve…
IRCCourt RulingsMar 5, 2018
… $4,889 $1,100 $1,222
2003 6,148 1,383 1,537
2004 6,372 1,433 (¹)
2005 6,817 1,533 (¹)
2006 7,850 1,766 (¹)
2007 8,616 1,938 (¹)
¹Amounts to be determined.
While residing in California, petitioners timely petitioned this Court with
respect to both notices of deficiency. These cases have been consolidated for trial,
bri…
81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees ERISAFinal Rules (FR)Dec 20, 2016related by meaning
…etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015).
Back to Citation
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(…
IRCCourt RulingsApr 12, 1979
…ermining the 15-percent limitation for petitioner’s contribution deduction. The four employees had $766.62 allocated to their accounts. Robert McNair, R. Acosta, and Carole Castleberry forfeited to the remaining participants the amounts allocated to their accounts. Duane Fisher was a 10-percent vested participant and r…
PBGCCode / StatuteJan 6, 2017related by meaning
(b)(7) (7) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) in accordance with regulations prescribed by the corporation.
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…
ERISACode / StatuteJan 4, 1995related by meaning
(b) (b) Protection of interstate commerce and beneficiaries by requiring disclosure and reporting, setting standards of conduct, etc., for fiduciaries It is hereby declared to be the policy of this chapter to protect interstate commerce and the interests of participants in employee benefit plans and their beneficiaries…
IRCCourt RulingsMar 28, 1994
…h, the taxpayer must execute the return under penalties of perjury. [Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986).]
Petitioners argue that these statute of limitations cases are significant because, in the Beard case, we said that returns that are considered to be sufficient to tri…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010
…2,000
26,555,000
2018
4,611,000
14,349,000
5,100,000
759,000
24,818,000 2019
4,309,000
13,410,000
4,766,000
709,000
23,194,000
2020
4,027,000
12,533,000
4,454,000
663,000
21,677,000
Total with 7% Discounting
412,183,000
Total with 3% Discounting
462,827,000
Note:
The displayed numbers are rounded to the nearest thousan…
ERISACode / StatuteJan 6, 2025related by meaning
(e)(3)(B) (B) Notice requirements The requirements of this subparagraph shall not be treated as met unless the requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 are met with respect to the notices described in clauses (ii) and (iii) of this subparagraph.
(e)(3)(B)(i) (i) In general The requireme…
ERISACode / StatuteJan 6, 2017related by meaning
(e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and
(e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024
…,840
902,662
915,665
928,731
928,731
8,329,456
AP Transfers
397,749
519,606
630,585
699,159
724,418
766,494
809,360
817,864
839,779
824,156
7,029,170
Differences between the Baseline and Post-Rule:
Default IRAs
144,664
166,262
184,775
197,117
203,288
209,459
215,630
218,715
221,801
221,801
1,983,512
Accounts with AP
94…
85 FR 72934 — Registration Requirements for Pooled Plan Providers ERISAFinal Rules (FR)Nov 16, 2020related by meaning
….
Back to Citation
29.
84 FR 37508 (July 31, 2019) (Definition of “Employer” Under Section 3(5) of ERISA—Association Retirement Plans and Other Multiple-Employer Plans); see also 83 FR28912 (June 21, 2018) (Definition of “Employer” Under Section 3(5) of ERISA—Association Health Plans).
Back to Citation
30.