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92 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2004-258 — Isabel Molina & Isaac Molina, Jr. v. Commissioner
    IRCCourt RulingsNov 10, 2004
    … a qualified pension plan, (3) a total income tax liability of $12,801, and (4) a balance due of $5,777 after subtracting their withholding. They did not remit any payment with their 2000 return. Mr. and Mrs. Molina reported the $19,620 distribution on their 2000 return because they believed they were obligated to repo…
  2. 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…
  3. 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…
  4. T.C. Memo. 1996-545 — Creston Swaim v. Commissioner
    IRCCourt RulingsDec 17, 1996
    …constitutes a "return" for purposes of section 6651(a)(1). See Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986). For example, there is no evidence here to show that there was "an honest and -6reasonable attempt to satisfy the requirements of the tax law". Id. Accordingly, w…
  5. T.C. Memo. 2022-29 — Shawn Stephen Salter v. Commissioner
    IRCCourt RulingsApr 5, 2022
    …d deductions . ” Ibid . ; see Za klama v. Commissioner, T.C. Memo. 2012- 346, 104 T.C.M. (CCH) 760, 777 (“Having failed to file returns and thereby having failed to elect to claim itemized deduct ions on their returns, [the taxpayers] are not entitl ed to do so in these proceedings.”);
  6. 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.
  7. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  8. PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
  9. ERISA § 2(b) (29 U.S.C. § 1001) — Congressional findings and declaration of policy
    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…
  10. T.C. Memo. 2012-168 — Steven W. & Gayle F. Repetto v. Commissioner
    IRCCourt RulingsJun 14, 2012
    …5,347 2,691.05 WFR, docket No. 17243-09 . ·.. . . Penalty Year Deficiency Sec. 6662A 2005 $5,396 $3,777.06 2006 9,903 2,666.16 After concessions,4 the issues for decision are: (1) whether Mr. and Mrs. Repetto made excess contributions to their Roth IRAs and are liable for excise taxes under section 4973; (2) wlËether S…
  11. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
  12. T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner
    IRCCourt RulingsMar 16, 1999
    …c. Sec. Sec. Sec. Year 4975(a) 4975(b) 6651(a)(1) 6651(a)(2) 1982 $14,693 -0- $3,306 $3,673 1983 16,777 -0- 3,775 4,194 1984 30,969 -0- 6,968 7,742 - 2 - 1985 32,156 -0- 7,235 8,039 1986 33,288 -0- 7,490 8,322 1987 34,355 -0- 7,730 8,589 1988 35,374 -0- 7,959 8,844 1989 35,374 -0- 7,959 8,844 1990 35,374 -0- 7,959 6,72…
  13. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …s of December 31, 1987, the MIT 82, MIT 83, and MIT 84 partnerships could no longer collect BBPA's $777,800 line-of-credit obligations, which had represented the cash that the partners had paid in and which BBPA and Machise had divided between themselves. For the year 1987, MIT 84, like the other partnerships, changed …
  14. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    certain transactions between a plan and a “party in interest.” Back to Citation 6.  ERISA section 409; see also ERISA section 405. Back to Citation 7.  See 26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). 40 FR 50840 (Oct. 31, 1975). Under section 102 of Reorganization Plan No. 4 of 1978, the authority of…
  15. 29 C.F.R. § 2570.81 — In general.
    ERISARegulationsJan 1, 2017related by meaning
    Section 502(l) of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requires the Secretary of Labor to assess a civil penalty against a fiduciary who breaches a fiduciary responsibility under, or commits any other violation of, part 4 of title I of ERISA or any other person who knowingly participat…
  16. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020related by meaning
    ary statement; and (h) (relating to severance from employment) of this section. (l) Dates; severability. (1) This section is applicable July 27, 2020. (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency a…
  17. T.C. Memo. 1996-189 — Marcus Wayne & Judith Caroline Ramsey v. Commissioner
    IRCCourt RulingsApr 18, 1996
    …ation of the taxpayer’s trade or business. Carbine v. Commissioner , 83 T.C. 356, 363 (1984), affd. 777 F.2d 662 (11th Cir. 1985); Heineman v. Commissioner , 82 T.C. 538, 543 (1984). Only the portion of an expense that is reasona ble in amount is deductible under section 162. U nited States v. Haskel Engineering & Supp…
  18. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
    …880,483 Statutory Authority This regulation is proposed pursuant to the authority in section 505 of ERISA (Pub. L. 93-406, 88 Stat. 894; 29 U.S.C. 1135) and section 102 of Reorganization Plan No. 4 of 1978 (43 FR 47713, October 17, 1978), effective December 31, 1978 (44 FR 1065, January 3, 1979), 3 CFR 1978 Comp. 332, …
  19. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    …v/​ebsa. Regulation Defining a Fiduciary As explained more fully in the preamble to the Regulation, ERISA is a comprehensive statute designed to protect the interests of plan participants and beneficiaries, the integrity of employee benefit plans, and the security of retirement, health, and other critical benefits. The…
  20. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990
    …rican Trucking Associations, 310 U.S. 534, 544 (1940); Estate of Sachs v Commissioner, 88 T.C. 769, 777 (1987), affd. in part and revd. in part on another issue 856 F.2d 1158 (8th Cir. 1988). Words are “inexact tools at best” and therefore “there is wisely no rule of law forbidding resort to explanatory legislative his…