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81. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    Program Under the Employee Retirement Income Security Act of 1974,71 FR 20262 (Apr. 19, 2006). Back to Citation 55.  85 FR 82841 Back to Citation 56.  PTE 84-14 contains a similar eligibility provision which has long been understood to include foreign convictions. Impacted parties have successfully sought OED guidance…
82. T.C. Summary Opinion 2002-152 — Sanford M. & Sally Kirshenbaum v. Commissioner
    IRCCourt RulingsNov 25, 2002related by meaning
    d validity of his Veazie property-IRA. However, petitioner candidly admitted at trial that no such written agreement regarding his Veazie property-IRA exists, but that such a designation exists in MHI’s corporate - 14 - 16 We do not regard petitioner’s statements regarding the Veazie property-IRA as credible evidence w…
83. T.C. Summary Opinion 2012-103 — Gary Wayne Doolittle v. Commissioner
    IRCCourt RulingsOct 25, 2012related by meaning
    ernard v. Commissioner, 87 T.C. 1029, 1034 (1986); Loverin v. Commissioner, 10 T.C. 406 (1948); Stroud v. Commissioner, T.C. Memo. 1993-317; Lehrer v. Commissioner, T.C. Memo. 1980-256. The payments under the decree were displaced under sectioñ 71(b) by the lump-sum payment of the QDRO.3 See Bernard v. Commissioner, 87…