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81. T.C. Summary Opinion 2008-28 — Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner
    IRCCourt RulingsMar 12, 2008
    …s follows : Col . 1 Col . 2 Col . 3 Col . 4 Col . 5 Col . 6 8 .00% 286,000 36,54 2 1 286,000 25,000 261,000 21,880 282,88 0 2 282,880 25,000 257,880 21,630 279,51 0 3 279,510 25,000 254,510 21,361 275,87 1 4 275,871 25,000 250,871 21,070 271,94 1 5 271,941 25,000 246,941 20,755 267,69 6 6 267,696 25,000 242,696 20,416 …
82. 29 C.F.R. § 2570.61(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
83. ERISA § 307 (29 U.S.C. § 1085b) — §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
    ERISACode / StatuteJan 5, 2015related by meaning
    §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
84. 29 C.F.R. § 2560.521-1(b) — Cease and desist and seizure orders under section 521.
    ERISARegulationsJan 1, 2017related by meaning
    …) (1) Multiple employer welfare arrangement (MEWA) is an arrangement as defined in section 3(40) of ERISA that either is an employee welfare benefit plan subject to Title I of ERISA or offers benefits in connection with one or more employee welfare benefit plans subject to Title I of ERISA. For purposes of section 521 …
85. 131 T.C. No. 15 — Larry G. & Maria A. Walton Mitchell v. Commissioner
    IRCCourt RulingsDec 15, 2008
    …nt involved, be carried to a higher court, affect the application of the general rule * * *. Id. at 261; see Winters v. Lavine , 574 F.2d 46, 62 (2d Cir. 1978) ( Johnson Co. still good law). We thus answer the second question that we posed by concluding that there are indeed situations where the “full chain of appellat…
86. ERISA § 2(b) (29 U.S.C. § 1001) — Congressional findings and declaration of policy
    ERISACode / StatuteJan 4, 1995related by meaning
    (b) (b) Protection of interstate commerce and beneficiaries by requiring disclosure and reporting, setting standards of conduct, etc., for fiduciaries It is hereby declared to be the policy of this chapter to protect interstate commerce and the interests of participants in employee benefit plans and their beneficiaries…