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82 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 79 FR 59130 — Amendments to Excepted Benefits
    IRCFinal Rules (FR)Oct 1, 2014related by meaning
    …rogram. (D) There is no cost sharing under the employee assistance program. * * * * * Footnotes 1.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 2.  Public Law 110-343, 122 Stat. 3881 (October 3, 2008). Back to Citation 3.  Public Law 104-204, 110 Stat. 2935 (September 26, 1996). Back to Ci…
  2. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …o reflect applicable provisions of Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (FCAA), known as the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), section 104 of Division M of the FCAA, known as the Bipartisan American Miners Act of 20…
  3. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008related by meaning
    o determine the additional amount to be allocated to each employee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1…
  4. T.C. Memo. 2000-156 — Phillip M. Wenger, C.P.A., a Sole Proprietor v. Commissioner
    IRCCourt RulingsMay 12, 2000
    …deals with the deductibility of such contributions by the employer. Section 404(a)(6) provides, and Pub. 560 states, that a contribution is deemed timely, and hence deductible , if made by the due date of the employer’s return, including extensions thereof. Cf. sec. 11.412(c)-12(b)(2), Temporary Income Tax Regs., 41 Fe…
  5. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017
    …a recovery of erroneously disbursed funds should be attempted. See Railroad Retirement Act of 1974, Pub. L. No. 93-445, sec. 10(c), 88 Stat. at 1344 (codified as amended at 45 U.S.C. sec. 231i(c) (2012)); Railroad Unemployment Insurance Act Amendments, ch. 842, sec. 11, 54 Stat. at 1096 (1940) (codified as amended at -…
  6. 124 T.C. No. 12 — Charles P. Stepnowski v. Commissioner
    IRCCourt RulingsApr 26, 2005
    …ans for GUST * * * .02 The term "GUST" refers to the following: 1 the Uruguay Round Agreements Act, Pub. L. 103-465 ("GATT"); 2 the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353 ("USERRA"); 3 SBJPA; 4 the Taxpayer Relief Act of 1997, Pub. L. 105-34 ("TRA '97"); and 5 the Internal Re…
  7. Notice 2005-95 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali…
    IRCNoticesDec 19, 2005related by meaning
    …emedial amendment cycle. Pension Funding Equity Act of 2004 The Pension Funding Equity Act of 2004, Pub. L. 108-218 (PFEA) was enacted on April 10, 2004. PFEA amended § 415(b)(2)(E)(ii) applicable for the plan years beginning in 2004 and 2005. Under § 101(c) of PFEA, the deadline to amend plans to comply with the chang…
  8. IRCCourt RulingsJul 23, 1981
    …application of subparagraph (B)).” Sec. 2(3), Self-Employed Individuals Tax Retirement Act of 1962, Pub. L. 87-792,76 Stat. 809,811. For an explanation of the effect of sec. 911(b) on "earned income” under present law as compared with prior law (prior to sec. 204(c), Foreign Investors Tax Act of 1966, Pub. L. 89-809,80…
  9. 77 FR 70620 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
    IRCProposed Rules (FR)Proposed Nov 26, 2012related by meaning
    … 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1185d, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Public Law 104-191, 110 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 U.S.C. 651 note); sec. 512(d), Public Law 110-343, 122 Stat. 3881; sec. 1001, 1201, and 1562(e), Public Law 111-148, 124 Stat. 119, a…
  10. 74 T.C. 1057 — Johnson v. Commissioner
    IRCCourt RulingsAug 12, 1980
    … The subsequent amendments of this provision (by sec. 1501(bX8)(B) and (C), Tax Reform Act of 1976, Pub. L. 94-455, 90 Stat. 1736; by secs. 156(cX3), 157(b)(3), 157(j)(l), and 701(aaXl), Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2803, 2804-2805, 2809, 2921; and by sec. 101(a)(14)(B), Technical Corrections Act of 19…
  11. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …2). Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404a-1 also issued under sec. 657, Pub. L. 107-16, 115 Stat 38. Sec. 2550.404a-2 also issued under sec. 657 of Pub. L. 107-16, 115 Stat. 38. Sections 2550.404c-1 and 2550.404c-5 also issued under 29 U.S.C. 1104. Sec. 2550.408b-1 also issued under 29 U.S.C…
  12. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014related by meaning
    e of more than $100 million, adjusted for inflation, or increase expenditures by the private sector of more than $100 million, adjusted for inflation. 13. Federalism Statement
  13. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020
    …, 1054. Sec. 2509.75-5 also issued under 29 U.S.C. 1002. Sec. 2509.95-1 also issued under sec. 625, Pub. L. 109-280, 120 Stat. 780. § 2509.2015-01 [Removed] 2. Remove § 2509.2015-01. Subchapter F—Fiduciary Responsibility under the Employee Retirement Income Security Act of 1974 PART 2550—RULES AND REGULATIONS FOR FIDUC…
  14. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    …lect regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order ( printed page 43994)
  15. 85 FR 39113 — Financial Factors in Selecting Plan Investments
    ERISAProposed Rules (FR)Proposed Jun 30, 2020
    …, 1054. Sec. 2509.75-5 also issued under 29 U.S.C. 1002. Sec. 2509.95-1 also issued under sec. 625, Pub. L. 109-280, 120 Stat. 780. § 2509.2015-01 [Removed] 2. Remove § 2509.2015-01. SUBCHAPTER F—FIDUCIARY RESPONSIBILITY UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 PART 2550—RULES AND REGULATIONS FOR FIDUC…
  16. 83 FR 7437 — Short-Term, Limited-Duration Insurance
    IRCProposed Rules (FR)Proposed Feb 21, 2018related by meaning
    rance” in § 144.103 of this subchapter is applicable [DATE 60 DAYS AFTER DATE OF PUBLICATION OF THE FINAL RULE IN THE FEDERAL REGISTER ]. Footnotes 1.  Public Law 104-191, 110 Stat. 1936 (August 21, 1996). Back to Citation 2.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 3.  Public Law 110-…
  17. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011
    …nce. These include, but are not limited to, the Patient Protection and Affordable Care Act of 2010 (Pub. L. 111-148, 124 Stat. 119), and the Health Care and Education Reconciliation Act (Pub. L. 111-152, 124 Stat. 1029) (these are collectively known as the “Affordable Care Act”), the Paul Wellstone and Pete Domenici Me…
  18. Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)…
    IRCNoticesDec 23, 2024
    …nerally section 8 of Rev. Proc. 2022-40. 2 Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act). 3 Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (2019). 4 Pub. L. 116-136, 1…
  19. 84 FR 51490 — Lump Sum Payment Assumptions
    PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
    discontinuing publication of its legacy interest rates in 1998. See 63 FR 57228 (October 26, 1998); 65 FR 14753 (March 17, 2000). Back to Citation 10.  IRS has previously informed PBGC “that a plan that refers to PBGC lump sum interest rates for purposes of calculating the amount of the distribution subject to Code sec…
  20. Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022…
    IRCNoticesFeb 14, 2022
    …ted States v. Windsor, pursuant to Notice 2014-19. • Final regulations under section 7701 that were published on September 2, 2016 (TD 9785, 81 FR 60609), define terms describing the marital status of taxpayers for federal tax purposes. 9. Disaster-related Rules: • Section 502 of the Disaster Tax Relief and Airport and…