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81. Notice 2015-86 — This notice provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified un…
    IRCNoticesDec 28, 2015
    … notice provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code. This guidance relate…
82. T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b…
    IRCTreasury DecisionsDec 7, 2015related by meaning
    istrator Centers for Medicare & Medicaid Services Approved: October 22, 2015 Sylvia M. Burwell, Secretary Department of Health and Human Services Note (Filed by the Office of the Federal Register on July 13, 2015, 8:45 a.m., and published in the issue of the Federal Register for July 14, 2015, 80 F.R. 40661) DEPARTMENT…
83. Rev. Rul. 2003-83 — Minimum funding; entry age normal; reasonableness. This ruling addresses two situations where the aggregate entry age normal method of funding is not a reasona…
    IRCRevenue RulingsJul 28, 2003
    … projected benefits (as of January 1, 2004) is $628,271.38 and the present value of future lives is 135.3986. Accordingly, the present value of future normal costs (as of January 1, 2004) is $89,502.70 (which is equal to $661.03 × 135.3986) and the accrued liability is $538,768.69. The actual unfunded liability as of J…
84. 72 T.C. 768; 1 Employee Benefits Cas. (BNA) 1603 — Guest v. Commissioner
    IRCCourt RulingsAug 3, 1979related by meaning
    Chabot, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and in excise tax under section 4973(a) for 1975, as follows: Deficiencies in— Docket No. Petitioners Income tax gi 6173-77 John L. Guest .$437.60 9115-77 James Ventresca and Jordy L. Ventresca . 296.00 Jerome Kobos . 286.18 Edward And…
85. 29 C.F.R. § 4022.23(f)(1) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …tion 2 1 2 3 4 5 6 7 8 9 10 45 0.060 0.117 0.170 0.220 0.268 0.315 0.355 0.395 0.435 0.475 46 .061 .119 .173 .224 .273 .321 .362 .403 .444 .485 47 .062 .121 .176 .228 .278 .327 .369 .411 .453 .495 48 .063 .123 .179 .232 .283 .333 .376 .419 .462 .505 49 .064 .125 .182 .236 .288 .339 .383 .427 .471 .515 50 .065 .127 .185…
86. T.C. Memo. 2005-298 — Isabelle Bichindaritz v. Commissioner
    IRCCourt RulingsDec 29, 2005related by meaning
    lusion, we need not decide respondent's contention regarding the fact that petitioner did not receive a determination from the United States competent authority as to whether the French retirement plan generally corresponds to a United States retirement plan or that certain documents, including Exhibits 9-P and 12-P, a…
87. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …ation risks affect the actions of plan sponsors and service providers. They received responses from 119 of their plan sponsor and service provider members, of which 98 percent of plan sponsors and 80 percent of service providers served defined contribution plans.[133] Most defined contribution plan sponsors (94 percent…
88. T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
    IRCTreasury DecisionsSep 18, 2006related by meaning
    INCOME TAX Notice 2006-76 Notice 2006-76 This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
89. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …estimate there are approximately 2,600,000 ERISA-covered group health plans, of which approximately 119,000 are self-insured and 1,500,000 are fully funded.[176] The Departments also estimate that these proposed rules would affect 90,900 non-Federal governmental group health plans.[177] Of these plans, approximately 35…
90. T.C. Memo. 2017-125 — Jeremy Ray Summers v. Commissioner
    IRCCourt RulingsJun 26, 2017related by meaning
    e requirements of the QDRO provisions must be "rigidly observed" because they "relate to the substance or essence of the statute"). We have con- - 8 - [*8] siderable sympathy for petitioner's position: In effect, his willingness to help minimize stress on his soon-to-be ex-wife disabled him from satisfying the statutor…
91. T.C. Memo. 2014-108 — Guy M. Dabney & Ann V. Dabney v. Commissioner
    IRCCourt RulingsJun 5, 2014
    …chased the property, and the $114,000 withdrawal was not a distribution. In Ancira v. Commissioner, 119 T.C. 135, 136 (2002), a taxpayer maintained a self-directed IRA. In order to direct funds from the IRA to be invested in specific assets, the taxpayer made requests by telephone to the IRA's investment adviser. Id. T…
92. T.C. Memo. 2014-106 — Whistleblower 10949-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014related by meaning
    ication of a pending or planned examination or investigation as a result of information provided by the whistleblower. IRM pt. 25.2.2 (June 18, 2010). Additionally, the Tax Court has exclusive jurisdiction over appeals of award determinations where a whistleblower provided information both before and after the effectiv…