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86 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003
    …on of fact to be resolved upon consideration of the entire record. DiLeo v. Commissioner , supra at 874; Gajewski v. Commis- sioner , 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978). Fraud is never presumed or imputed and should not be found in circumstances which create at most o…
  2. 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(…
  3. T.C. Memo. 2025-23 — Charlie Campana v. Commissioner
    IRCCourt RulingsMar 19, 2025
    …the retirement distribution as being subject to the 10% additional tax . N or did he report the $1, 874 in tax withheld by Fidelity . OPINION I. Burden of Proof Generally, the Commissioner ’ s determination of a deficiency is presumed correct. See Rule 142(a). In the case of unreported income, the presumption adheres o…
  4. T.C. Memo. 2025-1 — Matthew D. Hutcheson & Annette Hutcheson v. Commissioner
    IRCCourt RulingsJan 2, 2025
    …T.C. 104 (2023). 28 [* 28] cash. See Parks, 94 T.C. at 664– 65; Recklitis v. Commissioner , 91 T.C. 874, 910 (1988); Morse v. Commissioner, T.C. Memo. 2003-332, aff’d , 419 F.3d 829 (8th Cir. 2005) ; see also Bradford v. Commissioner, 796 F.2d 303, 307 – 08 (9th Cir. 1986), aff’g T.C. Memo. 1984-601. The existence of a…
  5. ERISA § 204(l) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (l) (l) Cross reference For special rules relating to plan provisions adopted to preclude discrimination, see section 1053(c)(2) of this title.
  6. 89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    …ther the debtor (or any entity designated by the debtor) serves as the administrator (as defined in ERISA section 3) of an employee benefit plan. ERISA section 3(16) defines the “administrator” as the plan sponsor in the absence of any designation in the plan document of another person as administrator. Back to Citatio…
  7. ERISACode / StatuteJan 6, 2017related by meaning
    (a)(4)(B) (B) in the case of a qualifying event described in paragraph (3) or (5) of section 1163 of this title where the covered employee notifies the administrator under paragraph (3), any qualified beneficiary with respect to such event,
  8. T.C. Memo. 2017-67 — Sean M. Murray v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …ong other things) a likely source of the unreported income. DiLeo v. Commissioner, 96 T.C. 858, 873-874 (1991), M, 959 F.2d 16 (2d Cir. 1992). Once respondent has produced evidence linking the taxpayer to an income-producing activity, the burden of proof shifts to the taxpayer to prove by a preponderance of the - 9 - […
  9. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
    IRCCourt RulingsJan 29, 2019
    …er must establish some basis upon which an estimate may be made. Norgaard v. Commissioner, 939 F.2d 874, 879 (9th Cir. 1991), aff'g in part, rev'g in part T.C. Memo. 1989-390; Vanicek v. Commissioner, 85 T.C. at 742-743. Otherwise an allowance would amount to "unguided largesse." Norgaard v. Commissioner, 939 F.2d at 8…
  10. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    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,…
  11. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter. (2) Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
  12. T.C. Memo. 2024-24 — James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge v. Commissioner
    IRCCourt RulingsFeb 21, 2024
    …ud is a question of fact to be resolved upon consideration of the entire record. DiLeo , 96 T.C. at 874. Fraud is never presumed and must be established by independent evidence. Minchem Int’l, Inc. , T.C. Memo. 2015-56, at *45. R espondent has clearly and convincingly demonstrated for each year at issue that petitioner…
  13. T.C. Summary Opinion 2005-80 — Harald Berrey v. Commissioner
    IRCCourt RulingsJun 9, 2005
    …ent determined a deficiency in petitioner’s Federal income tax of $46,076, an addition to tax of $4,874.85 pursuant to section 6651(a)(1), an addition to tax of $3,791.55 pursuant to section 6651(a)(2), and an addition to tax of $910.21 pursuant to section 6654(a) for the taxable year 1999. The petition placed in dispu…
  14. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
  15. T.C. Memo. 1996-337 — Parker-Hannifin Corporation v. Commissioner
    IRCCourt RulingsJul 24, 1996
    …nded Amount 1 June 30, 1988 $ 529,543 June 30, 1989 574,034 June 30, 1990 694,697 June 30, 1991 739,874 June 30, 1992 871,953 June 30, 1993 926,162 June 30, 1994 1,158,574 1 Because the VEBA Trust reimbursed Provident for these payments, there is a slight timing difference resulting from these disbursements. Petitioner…
  16. T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner
    IRCCourt RulingsJan 19, 2016related by meaning
    …described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat. - 14 - [*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade v. Commissioner, 106 T.C. 355, 361 (1996), as follows: ERISA was enacted to establish "a compreh…
  17. 95 T.C. 364; 95 T.C. No. 26 — Wood v. Commissioner
    IRCCourt RulingsSep 27, 1990
    … in the nature of, and for some purposes is, a penalty provision. See Nieto v. Ecker, 845 F.2d 868, 874 n. 6 (9th Cir. 1988); cf. Matter of Unified Control Systems, 586 F.2d 1036, 1039 (5th Cir. 1978); compare Latterman v. United States, 872 F.2d 564, 568-570 (3d Cir. 1989). Respondent assumes but does not concede that…
  18. 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.
  19. 46 T.C. 431 — John C. Nordt Co. v. Commissioner
    IRCCourt RulingsJun 24, 1966
    …0) 1951 _ 5, 642. 43 1958 _ 2,107.80 1952 - (15,291. 66) 1959 _ 6, 398.16 1953 _ 5,357. 65 1960 _ 1,874.59 1954 - (4,754. 95) 1961 _ 9,205.08 It had always been the consistent policy of petitioner to show concern for its employees and their families in cases of death, and to provide fringe benefits to employees as an i…
  20. ERISA § 101(f)(4)(C) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.