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Go to Treas. Reg. § 54.4971 (not yet in the library — opens the official source)
94 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 80 FR 54374 — Determination of Minimum Required Pension Contributions
    IRCFinal Rules (FR)Sep 9, 2015
    …t formerly applied under section 412(m)(5), as in effect before amendments made by PPA '06. Section 4971(a) imposes an excise tax on the employer for a failure to meet applicable minimum funding requirements. In the case of a single-employer plan (other than a CSEC plan), the tax is 10 percent of the aggregate unpaid m…
  2. Rev. Rul. 2003-88 — Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a Form 5500, star…
    IRCRevenue RulingsAug 11, 2003
    Rev. Rul. 2003-88 Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a Form 5500, starts the running of the statute of limitations with respect to the excise taxes described in section 4971 of the Code. ISSUE What starts the runn…
  3. Treas. Reg. § 54.4971(c)-1(e) — Taxes on failure to meet minimum funding standards; definitions.
    IRCRegulationsDec 30, 2016
    … of mailing of a notice of deficiency under section 6212 with respect to the tax imposed by section 4971(a); or (e)(1)(ii) (ii) The date on which the tax imposed by section 4971(a) is assessed. (e)(2) (2) Special rule. Where a notice of deficiency referred to in paragraph (e)(1)(i) of this section is not mailed because…
  4. T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont…
    IRCTreasury DecisionsSep 28, 2015
    …t formerly applied under section 412(m)(5), as in effect before amendments made by PPA ‘06. Section 4971(a) imposes an excise tax on the employer for a failure to meet applicable minimum funding requirements. In the case of a single-employer plan (other than a CSEC plan), the tax is 10 percent of the aggregate unpaid m…
  5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  6. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  7. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. Notice 2021-57 — Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and …
    IRCNoticesNov 1, 2021
    Section 4971(a) and (b) of the Code imposes an excise tax on an employer responsible for contributing to or under a plan if the plan has an accumulated funding deficiency. Section 4971(g) provides special rules that apply with respect to a multiemployer plan in critical or endangered status. Under section 4971(g)(1)(A)…
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. Treas. Reg. § 54.4971-1(c) — General rules relating to excise tax on failure to meet minimum funding standards.
    IRCRegulationsDec 30, 2016
    (c) (c) Additional tax. Section 4971(b) imposes an excise tax in any case in which an initial tax is imposed under section 4971(a) on an accumulated funding deficiency and the accumulated funding deficiency is not corrected within the taxable period (as defined in section 4971(c)(3)). The additional tax is 100 percent …
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. Notice 2009-31 — Election and notice procedures for multiemployer plans under sections 204 and 205 of WRERA. This notice provides guidance for sponsors of multiemployer defined…
    IRCNoticesApr 20, 2009
    …ice must explain that adjustable benefits, as defined in section 432(e)(8), may be reduced. Section 4971(a) and (b) imposes an excise tax on an employer responsible for contributing to or under a plan if the plan has an accumulated funding deficiency. PPA added section 4971(g) to the Code, providing new excise tax rule…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]