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 I.R.C. § 1024 (not yet in the library — opens the official source)
91 documents · 0.81sAllIRCERISAPBGCJoint Board
  1. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    … and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
  2. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …& Dana P. Goldman, Overpaying for Prescription Drugs: The Copay Clawback, (2018), https://schaeffer.usc.edu/​research/​overpaying-for-prescription-drugs/​.) Back to Citation 183.  Megan Thompson (2018), W hy a Patient Paid a $285 Copay for a $40 Drug, https://www.pbs.org/​newshour/​health/​why-a-patient-paid-a-285-copa…
  3. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    …   See Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021). https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​05/​03/​provider-charges-relative-to-medicare-rates-2012-2018/​. Back to Citation 210…
  4. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …statute, ones “under which the plan is established or operated” do. Id. at 654 (quoting 29 U.S.C. § 1024 (b)(4)). 8 Thus, Kelly was entitled to a copy of the ASA. V . F or the foregoing reasons, we affirm the district court in all respects except for its ruling on Kelly’s claim for s tatutory penalties under 29 U.S.C. …
  5. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …statute, ones “under which the plan is established or operated” do. Id. at 654 (quoting 29 U.S.C. § 1024 (b)(4)). 8 Thus, Kelly was entitled to a copy of the ASA. V . F or the foregoing reasons, we affirm the district court in all respects except for its ruling on Kelly’s claim for s tatutory penalties under 29 U.S.C. …
  6. Notice 2026-48 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
    IRCNoticesAug 24, 2026
    …rtain information addressed in this notice will be subject to the Paperwork Reduction Act (PRA), 44 USC 3507. No collection of information will be required until approved by the Office of Management and Budget (OMB) under the PRA.
  7. I.R.C. § 6652(c)(2)(C) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(2)(C) (C) Split-interest trusts In the case of a trust which is required to file a return under section 6034(a), subparagraphs (A) and (B) of this paragraph shall not apply and paragraph (1) shall apply in the same manner as if such return were required under section 6033, except that— In addition to any penalty im…
  8. 89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
    IRCFinal Rules (FR)Apr 3, 2024
    …hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
  9. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
  10. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024
    …dual retirement annuity described in section 408(b). 6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
  11. Treas. Reg. § 1.421-2(f)(3) — General rules.
    IRCRegulationsJan 19, 2017related by meaning
    (f)(3) (3) Application of section 1022. The provisions of paragraph (c) of this section relating to section 1022 are effective on and after January 19, 2017.
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. I.R.C. § 6662(d)(2)(B)(ii)(I) — Imposition of accuracy-related penalty on underpayments
    IRCCode / StatuteJan 5, 2023related by meaning
    (d)(2)(B)(ii)(I) (I) the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return, and (d)(2)(B)(ii)(II) (II) there is a reasonable basis for the tax treatment of such item by the taxpayer. (d)(2)(C) (C) Reduction not to apply to tax shelters (d)(…
  14. T.C. Memo. 1998-13 — Francisco A. Murillo v. Commissioner
    IRCCourt RulingsJan 12, 1998related by meaning
    tely $1,026,855 in U. S. currency deposited into various bank accounts during the period January 19, 1988, through August 23, 1989, in violation of 31 U.S.C. sections 5324(3) and 5322(a) (1988); and (3) 10 counts alleging violations of customs reporting requirements. On January 9, 1992, petitioner entered into a plea a…
  15. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    URE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * *. Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows: § 301.6404-0 Table of Contents. * * * * * § 301.6404-4 Suspension of interest and c…
  16. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    ERISACourt RulingsJun 26, 2013
    …02(2)(A), & 1003(a)(1). 15 Id . § 1021(b)(1). 16 Id . § 1023(a)(3)(A). 17 Id . §§ 1023(a)(3)(A) and 1024(a)(1). 18 Id . § 1024(a)(4). 19 Id . § 1024(a)(5); 29 C.F.R. §§ 2575.100 and 2575.502c-2. 20 29 U.S.C. § 1132(c)(2). 21 Id . §§ 1021(b) and 1024(a)(1). 22 29 C.F.R. § 2560.502c-2(a). 23 Id . § 2560.502c-2(c). - 9 - …
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND
    ERISACourt RulingsApr 12, 1995
    …wing is a summary of Mr. Allen's testimony. Under ERISA sections 101 and 104, 29 U.S.C. §§ 1021 and 1024, the plan administrator is responsible for ensuring that the annual reports are properly completed and timely filed. Section 104 of ERISA, 29 U.S.C. § 1024, sets forth in detail what the annual report should contain…
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    Back to Citation 21.  31 CFR part 323. Back to Citation 22.  31 U.S.C. 3105(f)(1)(C). Back to Citation 23.  31 U.S.C. 3105(f)(2). Back to Citation 24.  5 U.S.C. 605(b). Back to Citation [FR Doc. 2024-29988 Filed 12-17-24; 8:45 am] BILLING CODE P