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Go to 42 U.S.C. § 402 (not yet in the library — opens the official source)
84 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.402(f)-1 — Required explanation of eligible rollover distributions; questions and answers.
    IRCRegulationsMay 18, 2016
    The following questions and answers concern the written explanation requirement imposed by section 402(f) of the Internal Revenue Code of 1986 relating to distributions eligible for rollover treatment. Section 402(f) was amended by section 521(a) of the Unemployment Compensation Amendments of 1992, Public Law 102-318, …
  2. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024★ strong match
    c)-2, Q&A-2” “§ 1.402(c)-2(a)(1)(iii)”. § 31.3405(c)-1, Q&A-1(b) “§ 1.402(c)-2, Q&A-3 through Q&A-10 and Q&A-14” “§ 1.402(c)-2”. § 31.3405(c)-1, Q&A-4 “§ 1.402(c)-2, Q&A-10” “§ 1.402(c)-2(h)”. § 31.3405(c)-1, Q&A-7(a) “§ 1.402(c)-2, Q&A-2” “§ 1.402(c)-2(a)(1)(iii)”. § 31.3405(c)-1, Q&A-10(a) “§ 1.402(c)-2, Q&A-15” “§ 1…
  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. T.C. Memo. 2011-106 — Fredric J. & Dushanka Lowe v. Commissioner
    IRCCourt RulingsMay 19, 2011★ strong match
    section 72. We find no ambiguity in section 402(b) and believe that section 402(b) (2) speaks specifically to the policy distributed to Mr. Lowe.' We presume that Congress "says in a statute what it means and means in a statute what it says" and shall rely on the specific provision of section 402(b). Conn. Natl. Bank …
  5. 82 T.C. 152; 82 T.C. No. 14 — Baetens v. Commissioner
    IRCCourt RulingsJan 26, 1984
    … involved the eligibility of any portion of the distributions for favorable treatment under section 402(a)(2). Both parties assume and we agree that sections 402(a)(2) and 402(a)(5) are analogous and contain identical statutory requirements in regard to the status of the trust. Section 402(a)(2) is prefaced by the lang…
  6. 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…
  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. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    …ry 23, 2019 January 15, 2020. § 702.271(a)(2) January 23, 2019 January 15, 2020. § 702.271(a)(2) $2,402 $2,444. § 702.271(a)(2) $12,007 $12,219. PART 725—CLAIMS FOR BENEFITS UNDER PART C OF TITLE IV OF THE FEDERAL MINE SAFETY AND HEALTH ACT, AS AMENDED 5. The authority citation for part 725 continues to read as follows…
  9. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017★ strong match
    RE 3. The authority citation for part 702 continues to read as follows: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec.701; Reorganization Plan No. 6 of 1950, 15 …
  10. T.C. Memo. 2004-287 — Michael J. Barkley v. Commissioner
    IRCCourt RulingsDec 28, 2004
    … a separate income tax on the distribution, using the special tax computation authorized by section 402(d)(1)(B) (hereinafter referred to as forward averaging). Under section 402(d)(1)(B), a distribution that qualifies as a lump-sum distribution eligible for forward averaging is taxed as if it were paid over 5 years ra…
  11. 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
    b. L. 109-280, 120 Stat. 780, 972, and sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. 1. Sec. 2550.412-1 also issued under 29 U.S.C. 1112. 2. Section 2550.408b-2 is amended by revising paragraph (c)(1)(ix)(F) to read as follows: § 2550.408b-2 General statutory exemption for services or office space. * * * *…
  12. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    … 2018 January 23, 2019. § 702.271(a)(2) January 2, 2018 January 23, 2019. § 702.271(a)(2) $2,343 $2,402. § 702.271(a)(2) $11,712 $12,007. PART 725—CLAIMS FOR BENEFITS UNDER PART C OF TITLE IV OF THE FEDERAL MINE SAFETY AND HEALTH ACT, AS AMENDED 5. The authority citation for part 725 continues to read as follows: Autho…
  13. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024★ strong match
    …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.
  14. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    ns within the meaning of ERISA section 514 or as otherwise preempted by Title I of ERISA. 11. Application of Section 4975 of the Internal Revenue Code Code section 4975(d)(2) contains a provision that is parallel to ERISA section 408(b)(2). The interim final rule included a new provision in paragraph (c)(1)(xi) to clar…
  15. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  16. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  17. 67 T.C. 906 — Jennemann v. Commissioner
    IRCCourt RulingsMar 7, 1977related by meaning
    le classifications are founded on a rational basis, we conclude that section 402(a)(2) does not violate the due process clause of the Fifth Amendment. Decision will be entered for the respondent. All statutory references are to the Internal Revenue Code of 1954, as in effect during the year in issue. Sec. 402(a)(5) as …
  18. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    … of the Regulatory Flexibility Act, sections 603 and 604 do not apply. List of Subjects 29 CFR Part 4022 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance 29 CFR Part 4062 Employee benefit plans Pension insurance Reporting and rec…
  19. 90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    e exemptions pursuant to Code section 4975 was transferred to the Secretary of Labor. Back to Citation 10.  Both terms are defined in a new section V. Back to Citation 11.  See e.g., 29 CFR 2520.102-2(c)(2) regarding summary plan descriptions. Back to Citation 12.   See 2022 VFC Program proposed revisions, section D, “…
  20. 101 T.C. 70; 101 T.C. No. 5 — Cebula v. Commissioner
    IRCCourt RulingsJul 21, 1993
    Petitioner next argues that applying the 59% year age requirement in section 402(e)(4)(B) to all lump-sum distributions defined in section 402(e)(4)(A), as urged by the Commissioner, “renders portions of section 402(e)(4)(A) superfluous.” Petitioner contends that, under such an interpretation of section 402(e)(4)(B), “…