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Go to T.C. Summary Op. 2014-18 (not yet in the library — opens the official source)
80 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th…
    IRCRevenue RulingsApr 21, 2014
    INCOME TAX Announcement 2014–18 Announcement 2014–18 This document contains corrections to final regulations (TD 9644) that were published in the Federal Register on Monday, December 2, 2013 (78 FR 72394). The final regulations provide guidance on the general application of the Net Investment Income Tax and the computa…
  2. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997related by meaning
    …rences are to the Tax Court Rules of Practice and Procedure. the parties' cross-motions for partial summary judgment. We must decide whether petitioner's contribution to its trust created as part of its voluntary employees' beneficiary association (VEBA) plan for the 1986 taxable year is deductible. Specifically, we mu…
  3. T.D. 9321 — Final regulations set forth guidance on the application of section 409A to nonqualified deferred compensation plans. The regulations provide a definition of a …
    IRCTreasury DecisionsMay 7, 2007related by meaning
    INCOME TAX Rev. Rul. 2007-29 Rev. Rul. 2007-29 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2007. Announcement 2007-44 Announcement 2007-44 This anno…
  4. Notice 2014-41 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2014; the 24-month average segment rates; t…
    IRCNoticesJun 30, 2014
    ent Third Segment 2013 June 2014 1.16 4.04 5.11 4.94 6.15 6.76 2014 June 2014 1.16 4.04 5.11 4.43 5.62 6.22 30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)…
  5. 85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
    IRCProposed Rules (FR)Proposed Apr 24, 2020related by meaning
    …ent of the TCJA). The remaining comments are discussed in the Explanation of Provisions and Comment Summary. The comments are available for public inspection upon request.
  6. Notice 2014-43 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2014; the 24-month average segment rates; t…
    IRCNoticesJul 28, 2014
    ent Third Segment 2013 July 2014 1.14 4.04 5.11 4.94 6.15 6.76 2014 July 2014 1.14 4.04 5.11 4.43 5.62 6.22 30-YEAR TREASURY SECURITIES INTEREST RATES Generally for plan years beginning after 2007, § 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B)…
  7. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par.…
  8. T.C. Memo. 2021-105 — Sherrie L. Webb v. Commissioner
    IRCCourt RulingsAug 31, 2021related by meaning
    … in so concluding. See Pough v. Commissioner , 135 T.C. 344, 352 (2010). Considering the foregoing, summary judgment for respondent is appropriate in this matter . We have considered all of the arguments that the parties made , and to the extent they are not addressed herein, we consider them to be moot, irrelevant, or…
  9. T.C. Memo. 2009-272 — Carolyn D. Hemrick v. Commissioner
    IRCCourt RulingsNov 25, 2009related by meaning
    t affect the tax treatment - 5 under the Internal, Revenue Code . See sec . 7701(j)(5) ("No provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the treatment under this title of the Thrift Savings Fund or any contribution to, or distribution from, such Fund .…
  10. Notice 2013-49 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require…
    IRCNoticesAug 5, 2013
    ributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2014 Age MALE MALE MALE FEMALE FEMALE FEMALE UNISEX 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for Small Plans 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for…
  11. T.C. Memo. 2005-124 — Henry Uscinski and Jacqueline Uscinski v. Commissioner
    IRCCourt RulingsMay 25, 2005related by meaning
    …nse of unnecessary trials. Fla. Peach Corp. v. Commissioner , 90 T.C. 678, 681 (1988). A motion for summary judgment may be granted where there is no dispute as to a material fact and a decision may be rendered as a matter of law. See Rule 121. The moving party bears the burden of proving that there is no genuine issue…
  12. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    authority to set premium due dates and to assess late payment penalties. Executive Summary—Major Provisions of the Regulatory Action Due Date Changes Premium due dates currently depend on plan size. Large plans pay the flat-rate premium early in the premium payment year and the variable-rate premium later in the year.…
  13. Notice 2016-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the …
    IRCNoticesNov 14, 2016related by meaning
    …c Law 112–141 (MAP-21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA). Notice 2016–62 Notice 2016–62 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that…
  14. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    t contest their liability for the additional tax under section 72(t). Stock Options During 2013 and 2014 petitioner wife was an employee of TW Telecom Holdings (TW Telecom). Her compensation included salary, commission income, and stock options that she exercised in 2013 and 2014. TW Telecom provided petitioner wife Fo…
  15. T.C. Memo. 2014-229 — Grace Foundation, R. S. Ohendalski, Trustee v. Commissioner
    IRCCourt RulingsNov 6, 2014
    T.C. Memo. 2014-229 UNITED STATES TAX COURT GRACE FOUNDATION, R. S. OHENDALSKI, TRUSTEE, Petitioner y. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21052-12L. Filed November 6, 2014. R.S. Ohendalski (trustee), for petitioner. David Baudilio Mora and Gordon P. Sanz, for respondent. SERVED NOV - 6 2014 -2- [*2…
  16. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …hows how due dates differ under the previous and the new due date rules for calendar-year plans for 2014 (the transition year) and 2015 (the year full uniformity is achieved). Plan size 2014 2015 Old rules New rules Old rules New rules Flat-rate premium Variable-rate premium Entire premium Flat-rate premium Variable-ra…
  17. 82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac…
    ERISAFinal Rules (FR)Dec 7, 2017related by meaning
    ootnote also inadvertently includes the names of public commenters who do not support a contingent or tiered delay. This document corrects that error. In addition, there is text missing in the portion of the preamble that discusses the Congressional Review Act (CRA). The Department inadvertently omitted a discussion of…
  18. 76 FR 17762 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
    Joint BoardFinal Rules (FR)Mar 31, 2011
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education credit …
  19. 90 FR 40231 — Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Aug 19, 2025
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. (3) Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education cre…
  20. 89 FR 18579 — Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardProposed Rules (FR)Proposed Mar 14, 2024
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. (3) Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education cre…