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78 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    …A. Back to Citation 328.  This is calculated as follows: 2,600,000 disputes initiated—70 percent (1,820,000) disputes initiated by the top 10 initiating parties = 780,000 disputes initiated by other initiating parties. 780,000 disputes/52,214 small providers/facilities = approximately 15 disputes initiated per small pr…
  2. T.C. Summary Opinion 2010-171 — Willie A. & Charlotte J. Morris v. Commissioner
    IRCCourt RulingsDec 8, 2010
    …nt has conceded his determination in the notice of deficiency that petitioners are taxable on a $14,820 payment from New York Life Insurance Co. Petitioners have not disputed that they failed to report certain interest income as determined in the notice of deficiency. Although respondent alluded to the sec. 6662(a) acc…
  3. T.C. Summary Opinion 2005-114 — Francis N. & Patricia A. Leonard v. Commissioner
    IRCCourt RulingsAug 4, 2005
    …ss proximately caused by that event) is a determining factor. Hoppe v. Commissioner , 42 T.C. - 7 - 820, 823 (1964), affd. 354 F.2d 988 (9th Cir. 1965). We have also held that wood rot damage may qualify as a casualty loss if it was of “comparatively recent origin so as to qualify for the requisite degree of ‘suddennes…
  4. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  5. T.C. Summary Opinion 2001-182 — Roy Robert Botts v. Commissioner
    IRCCourt RulingsDec 11, 2001
    …o furnished a copy of an $8,000 loan check payable to petitioner. For 1997, petitioner reported $10,820 as income on his Federal tax return. Yet, he claims he did not remember an $8,000 loan in 1996. This defies reason. The record clearly reflects that in 1996 petitioner received an $8,000 loan from his Mitsubishi 401(…
  6. ERISA § 4220(b) (29 U.S.C. § 1400) — Approval of amendments
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
  7. T.C. Memo. 2001-146 — Michael T. Chappell v. Commissioner
    IRCCourt RulingsJun 20, 2001
    …ner deducted the following amounts for business expenses for 1994 and 1995: 1994 1995 Advertising $ 820 $ 720 Car and Truck expenses 3,879 -- Commissions and fees 7,980 8,950 Insurance 1,750 1,800 Interest 1,470 1,578 Office expense –- 1,821 Rent 3,350 3,360 Repairs and maintenance 339 350 Supplies 2,875 2,718 Taxes an…
  8. T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover …
    IRCTreasury DecisionsMar 23, 2009related by meaning
    … Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).
  9. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …Plans, IRAs, Insurance Contracts, etc., for 2018, reflecting gross distributions of $9,003 and $119,820 as early distributions with “no known exception.” Similarly, LGERS sent the IRS and petitioner a Form 1099– R , for 2018, reflecting a gross distribution of $95,851 as an early distribution with “no known exception.”…
  10. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019
    …dwood Install" from Lowe's Companies, Inc., dated February 21, 2006, listing a total estimate of $3,820;¹7 and (4) five undated photographs of hardwood floors and the installation of the countertops. While petitioner may have installed new hardwood floors,
  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. T.C. Memo. 2007-327 — Gregory Eugene Thompson v. Commissioner
    IRCCourt RulingsOct 31, 2007
    …Coleman v . Commissioner , 791 F .2d 68 , 71 (7th Cir . 1986 ) ; see also Hansen v . Commissioner , 820 F .2d 1464 , 1470 ( 9th Cir . 1987 ) ; Nis Family Trust v . Commissioner , 115 T .C . 523 , 544 (2000) . The purpose of section 6673 is to compel taxpayers to think and conform their conduct to settled tax principles…
  13. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007
    …vidend withdrawal of $9,616, a - 36 - withdrawal of $21,407 from the PUAR, and a policy loan of $46,820 . The premium due on December 28, 1997, was not paid timely, and the policy lapsed for nonpayment of the premium . MetLife converted the policy to reduced paid-up insurance with a face value of $511,542 . On or about…
  14. Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments
    IRCNoticesNov 4, 2024related by meaning
    …I of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, 88 Stat. 829, as amended (ERISA), by adding section 206(h) to ERISA. This notice does not address section 206(h) of ERISA. 2 Other correction methods may be available. For example, a plan sponsor may also be able to amend the plan to conform to t…
  15. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995related by meaning
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  16. 88 FR 11984 — Annual Information Return/Reports
    IRCFinal Rules (FR)Feb 24, 2023related by meaning
    …orting and Disclosure” that adopts a new regulatory section at 29 CFR 2520.104-51 to set forth, for ERISA Title I purposes, the DCG eligibility and plan participation conditions. Back to Citation 23.  Section 403(a) of ERISA states that, except as provided in ERISA section 403(b), all assets of an employee benefit plan…
  17. 77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCFinal Rules (FR)Oct 19, 2012
    …9/18 Military: 00/09/11 Months of service: 398 Federal service ÷ total service: 0.985149 Total: $11,820.00 Total/month: $985.00 D. In this example, a teacher dies in service on April 1, 1998 after 14 years and 6 months of departmental service. Because the survivor annuity is based on the guaranteed minimum, the Federal…
  18. Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to …
    IRCNoticesDec 17, 2007related by meaning
    02 of EGTRRA (as amended by § 411(i) of JCWAA) to allow for deemed individual retirement accounts (IRAs) in an eligible retirement plan. (2004 C. L.). Section 1.408(q)-1 of the Regulations was published on July 22, 2004 (69 Fed. Reg. 43735). (2004 C. L.). 409: Section 409(p) of the Code was added by § 656 of EGTRRA rel…