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86 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
  2. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
  3. T.C. Memo. 2018-138 — Larry W. Macdonald v. Commissioner
    IRCCourt RulingsAug 27, 2018related by meaning
    nt's determination that those amounts are includable in his gross income for 2013 and 2014. III. Additional Tax on Early Retirement Plan Distributions Section 72(t)(1) imposes a 10% additional tax on early distributions from a qualified retirement plan, including an IRA. See sec. 4974(c). Petitioner conceded that he re…
  4. T.C. Memo. 2013-171 — Sean Richards v. Commissioner
    IRCCourt RulingsJul 24, 2013related by meaning
    72(t)(1) imposes a 10% additional tax on any distribution from a "qualified retirement plan", unless that distribution satisfies one of the statutory exceptions in section 72(t)(2). Mr. Richards does not dispute that the payor plans were qualified retirement plans. See sec. 4974(c)(1). Since he received the distributi…
  5. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    … a result, DB Beneficiaries will not be included in calculations discussing “beneficiaries”. See 29 USC 1025 for more information. 3  Bureau of Labor Statistics, Job Opening and Labor Turnover. Table A, Total Private. February 2025. Most recent release can be found here: https://www.bls.gov/​news.release/​pdf/​jolts.pd…
  6. 143 T.C. No. 5 — Parimal H. Shankar & Malti S. Trivedi v. Commissioner
    IRCCourt RulingsAug 26, 2014related by meaning
    e prior concern that individuals in employer-maintained plans should be able to save additional amounts for retirement on a discretionary basis. [hl.] We deem it reasonable to extend the foregoing rationale as a basis for limiting or denying an IRA contribution deduction to an individual where his or her spouse is an a…