Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 29 U.S.C. § 302 (not yet in the library — opens the official source)
84 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 29 T.C. 175 — Park Sherman Co. v. United States
    IRCCourt RulingsOct 30, 1957related by meaning
    no evidence whatever to refute respondent’s determination. For failure of proof, we necessarily sustain respondent’s determination as to Bloom-ington. Because of the possibility of minor adjustments indicated by the stipulation of facts filed herein, Decisions will be entered under Bule 50. Sec. 403 (a). For the purpos…
  2. PLR 201750010 — Minimum Funding Waiver
    IRCPrivate Letter RulingsDec 15, 2017
    …ection 412(c) of the Code has been met. PLR - 109456-17 3 Section 412(c)(7) of the Code and section 302(c)(7) of ERISA descri be the consequences that result in the event the Plan is amended to increase benefits, change the rate in the accrual of benefits, or change the rate of vesting, while any portion of the waived …
  3. PLR 201510061 — Minimum Funding Waiver
    IRCPrivate Letter RulingsMar 6, 2015
    …s overall financial standing. Your attention is called to section 412(c)(7) of the Code and section 302(c)(7) of ERISA which describe the consequences that would result in the event the plan is amended to increase benefits, change the rate in the accrual of benefits or to change the rate of vesting, while any portion o…
  4. I.R.C. § 4975(d)(13) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025related by meaning
    (d)(13) (13) any transaction which is exempt from section 406 of such Act by reason of section 408(e) of such Act (or which would be so exempt if such section 406 applied to such transaction) or which is exempt from section 406 of such Act by reason of section 408(b)(12) of such Act; (d)(14) (14) any transaction requir…