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84 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …t to BBPA of professional fees of $14,366. Tax Deductions On their individual income tax return for 1983, the 25 participants in MIT 83 reported Schedule E partnership losses from MIT 83 in proportion to their interests in the partnership. Respondent issued a notice of final partnership administrative adjustment to MIT…
  2. 93 T.C. 114; 93 T.C. No. 12 — Wood v. Commissioner
    IRCCourt RulingsJul 31, 1989
    …find this to be a non sequitur. The admittedly proper partial rollover was recorded on September 8, 1983. The 60-day rollover period expired on September 12, 1983. The first monthly statement after these events was for the period ended September 30, 1983. If petitioner had failed to actually transfer the lump-sum distr…
  3. 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…
  4. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021★ strong match
    …   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…
  5. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    it plans, and as such have no implications for the States or the relationship or distribution of power between the national government and the States. ( printed page 8800) List of Subjects 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Pensions 29 CFR Part 2570 Administr…
  6. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020related by meaning
    k to Citation 67.   See Executive Order 13891, 84 FR 55235 (Oct. 15, 2019), promoting notice-and-comment rulemaking for guidance. Back to Citation 68.  In pursuing its consultations with other regulators, the Department aimed to avoid conflict with other federal laws and minimize duplicative provisions between ERISA an…
  7. 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…
  8. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ns implement ERISA section 521(a) by setting forth procedures the Secretary will follow to issue ex parte cease and desist and summary seizure orders. ERISA section 521(b), as added by Affordable Care Act section 6605, provides that a person that is adversely affected by the issuance of a cease and desist order may req…
  9. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997
    …rook were performed at the office of Dura-Craft by employees of DuraCraft. A. Loans On February 10, 1983, the Chapmans and the Christies each requested a loan in the amount of $37,500 from the Dura-Craft Profit-Sharing Plan (Plan) to meet unspecified "emergency financial requirements". On February 22, 1983, the Chapman…
  10. 77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAFinal Rules (FR)Jul 16, 2012related by meaning
    ation. If the covered service provider does not comply with this request within 90 days, the responsible plan fiduciary must so notify the Department. The final 408(b)(2) regulation, in paragraph (c)(1)(ix)(F), provides two alternative methods for submitting such notices to the Department. Responsible plan fiduciaries …
  11. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …8/01/1982 10/01/1982 11.00 10/01/1982 11/01/1982 10.75 11/01/1982 12/01/1982 10.50 12/01/1982 01/01/1983 10.25 01/01/1983 02/01/1983 10.00 02/01/1983 04/01/1983 9.75 04/01/1983 06/01/1983 9.50 06/01/1983 09/01/1983 9.25 09/01/1983 02/01/1984 9.50 02/01/1984 03/01/1984 9.75 03/01/1984 04/01/1984 9.50 04/01/1984 05/01/19…
  12. 104 T.C. 559; 104 T.C. No. 28 — National Presto Indus. v. Commissioner
    IRCCourt RulingsMay 3, 1995
    …r the taxable year 1987. The financial statements of the National Presto VEBA for the taxable years 1983, 1984, and 1985 state that, for those years, the VEBA did not have investment income because “the Plans fund benefits paid and expenses as incurred”. (Emphasis supplied.) At the close of each of the taxable years 19…
  13. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    therwise would be imposed and that meet the requirement of section IV C. of the exemption are not required to provide the notice. Back to Citation 55.  For materials and postage for paper notices. 242,956 notices × 41.8% paper notices × ($0.65 per paper notice)] = $66,011. Electronic notices will be distributed at de m…
  14. IRCRegulationsMay 18, 2016
    …andard mortality table means one of the following tables: the UP-1984 Mortality Table (Unisex); the 1983 Group Annuity Mortality Table (1983 GAM) (Female); the 1983 Group Annuity Mortality Table (1983 GAM) (Male); the 1983 Individual Annuity Mortality Table (1983 IAM) (Female); the 1983 Individual Annuity Mortality Tab…
  15. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    Retirement Income Security Act of 1974 (ERISA); (2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); or Note 1 to paragraph (a)(2). See H.R. Rep. No. 1280, 93d Cong., 2d Sess. 310 (1974), and also section 102 of Presidential Reorganization Plan No. 4 of 1978 (3 CFR, 1978 Comp., p. 332, reprinted in 5…
  16. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  17. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …y and 3M Brazil entered into amendments of the 1982 trademark licensing agreement dated February 9, 1983, June 21, 1983, October 2, 1984, July 16, 1985, May 16, 1990, and December 30, 1994. None of the amendments affected Artic le V of the 1982 trademark licensing agreement. 3. T he 1983 licensing agreement In April 19…
  18. ERISA § 108 (29 U.S.C. § 1028) — Reliance on administrative interpretations
    ERISACode / StatuteJan 26, 1998related by meaning
    In any criminal proceeding under section 1131 of this title, based on any act or omission in alleged violation of this part or section 1112 of this title, no person shall be subject to any liability or punishment for or on account of the failure of such person to (1) comply with this part or section 1112 of this title,…
  19. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …ty 1 1971 Group Annuity Mortality (G.A.M.) 2 1971 Individual Annuity Mortality (I.A.M.) 3 UP-1984 4 1983 I.A.M 5 1983 G.A.M 6 1983 G.A.M. (solely per Rev. Rul. 95-28) 7 UP-1994 8 Mortality table applicable to current plan year under section 1.431(c)(6)-1 of the Income Tax Regulations 9 RP-2000 10 RP-2000 (with Blue Col…
  20. T.C. Memo. 1998-172 — Richard S. & Bernice F. Roberts v. Commissioner
    IRCCourt RulingsMay 11, 1998
    …d is irrelevant under the statutory scheme for taxation of such benefits. Section 86 was enacted in 1983. Social Security Amendments of 1983, Pub. L. 98-21, sec. 121(a), 97 Stat. 80. This provision - 3 - reversed a longstanding practice of excluding Social Security benefits from income. See S. Rept. 98-23, at 25 (1983)…