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85 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …d taxable year, as reduced through the date of payment, is not deductible in any taxable year. The $500,000 deduction limit for 2016 is applied first to O’s $500,000 of AIR for 2016. Because the deduction limit is equal to the $500,000 of AIR, L may deduct the entire $500,000 of AIR paid in 2016. The $500,000 deduction…
  2. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …0 to 199 participants 5,209 402 5,611 200 to 499 participants 6,861 755 7,616 ( printed page 77662) 500 to 999 participants 3,812 671 4,483 1,000 to 2,499 participants 2,880 948 3,828 2,500 to 4,999 participants 1,119 561 1,680 5,000 and above participants 1,049 988 2,037 Plans with less than 500 participants that will…
  3. 95 T.C. 289; 95 T.C. No. 22 — Estate of Levitt v. Commissioner
    IRCCourt RulingsSep 13, 1990related by meaning
    y [section 403(a) of ERTA], then the amendment made by [section 403(a) of ERTA] shall not apply to the estate of such decedent. [1981-2 C.B. 326-327.] *295 Respondent asserts that all the conditions contained in section 403(e)(3) have been met. Therefore, *99 he maintains, petitioner is not entitled to an unlimited mar…
  4. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024
    …ys D an additional $50,000 from other funds. T's regular tax liability for the year is less than $7,500. (B) Analysis. Under paragraph (e)(1)(i) of this section, T may transfer the credit to D, even though T's regular tax liability is less than $7,500, and no amount of the credit will be recaptured from T on the basis …
  5. 69 T.C. 97 — Feroleto Steel Co. v. Commissioner
    IRCCourt RulingsOct 25, 1977related by meaning
    ductions for contributions to the nonexempt trust .must be disallowed to the extent they are forfeitable and not includable in the employees’ incomes. Having concluded that the loan to the trustees and the subsequent loan to Frank Feroleto were not undertaken for the exclusive benefit of the Feroleto Steel employees, w…
  6. 78 T.C. 1187; 78 T.C. No. 83 — Plastic Engineering & Mfg. Co. v. Commissioner
    IRCCourt RulingsJun 30, 1982related by meaning
    ance standard of section 162(a)(1). Bianchi v. Comm issioner, 66 T.C. 324, 329-330 (1976), affd. without published opinion 553 F.2d 93 (2d Cir. 1977). Respondent contends that in order for a contribution to a pension plan to be deductible under section 404, the contribution must represent compensation for personal serv…
  7. 38 T.C. 312 — Hydro Molding Co. v. Commissioner
    IRCCourt RulingsMay 28, 1962related by meaning
    ystem. * * * To grant plaintiff the relief prayed for would either be to invoke equity or to legislate, which in either instance, is not our province. Similarly, in the instant case, although the result is harsh, the clear and unambiguous language of the statute requires the conclusion that petitioner is not entitled t…
  8. 50 T.C. 384 — Ed & Jim Fleitz, Inc. v. Commissioner
    IRCCourt RulingsMay 27, 1968related by meaning
    404(a) (3). See Armanco Productions, Inc., 49 T.C. 114 (1967). Pursuant to the stipulation, this conclusion will decide the issues in the other cases. Decisions will be entered under Rude 60. All Code references herein are to the Internal Revenue Code of 1954. Petitioner points to Rev. Rul. 66—12, 1966— 1 C.B. 72, wher…
  9. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016related by meaning
    culating the required reduction in the section 415 dollar limitation. Accordingly, inasmuch as respondent applied this method to calculate the reduced benefit limitation under section 415(b)(2)(C) for the plan, his calculations of the age 45 limits for tax years 2002 through 2006 are correct. III. Petitioner's Liabilit…
  10. Treas. Reg. § 1.401(a)(5)-1(e)(7) — Special rules relating to nondiscrimination requirements.
    IRCRegulationsMay 18, 2016
    … but not less than Column 7 for prior year) 25 $15,000 $11,250 $15,400 $4,000 $11,400 $11,250 26 14,500 11,310 15,400 4,200 11,200 11,250 27 15,500 12,555 15,800 4,400 11,400 11,400 28 15,500 13,020 16,000 4,500 11,500 11,500 29 15,000 13,050 16,000 4,800 11,200 11,500 30 14,500 13,050 16,000 5,000 11,000 11,500
  11. Treas. Reg. § 1.412(c)(2)-1(b)(9) — Valuation of plan assets; reasonable actuarial valuation methods.
    IRCRegulationsSep 9, 2016
    …1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,000) (24,000) (25,000) Expenses (6,500) (7,000) (7,500) Interest and dividends 8,000 44,500 7,500 38,500 7,000 240,500 Net realized gains (losses) (…
  12. Treas. Reg. § 1.72-17A(ii)(2)(iv)(A) — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
    IRCRegulationsMar 14, 2019
    …ontributions Increments in value attributable to column B yearly contributions 1977 0 0 0 0 1976 $7,500 $2,500 $900 $300 1975 7,500 2,500 4,000 1,300 1974 7,500 2,500 1,800 700 1973 2,500 2,500 1,200 1,200 1972 2,500 2,500 1,300 1,300 Totals 27,500 12,500 9,200 4,800 (2) The amount of the $54,000 distribution to which …
  13. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …GTRRA/ subsequent legislation GUST/ 401(a)(9) Regs UCA/ OBRA ’93 TRA ’86 T/D/R ERISA 20 or fewer $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 21-50 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 51-100 $7,500 $9,000 $10,500 $12,000 $13,500 $15,000 101-500 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000 501-1,000 $17,500 $21,0…
  14. T.C. Memo. 2013-10 — Robert A. & Pearl Fletcher v. Commissioner
    IRCCourt RulingsJan 14, 2013related by meaning
    Mr. Villasenor was injured on or about May 13, 2000. Although the file is much more extensive than that of Ms. Muriel and it appears that petitioners hired and paid attorneys through 20 3 to handle the appeal of the worker's compensation claim, Ms. Strick's name does not appear on any of the documents, and she did not…
  15. REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
    IRCProposed Rules (FR)Proposed Mar 3, 2008
    … relevant items for 2017 through 2019 are as follows: 2017 2018 2019 Fair market value: Jan. 1 $196,500 $238,000 $228,000 Contributions $62,000 $66,000 Benefit payments $(24,000) $(25,000) Expenses $(7,000) $(7,500) Interest and dividends $7,500 $7,000 Net realized gains (losses) $6,000 $(8,500) Balancing item $(3,000)…
  16. Rev. Proc. 2006-27 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (…
    IRCRevenue ProceduresSuperseded May 30, 2006
    …ts EGTRRA/subsequent legislation GUST/401(a)(9) Regs UCA/OBRA ’93 TRA ’86 T/D/R ERISA 20 or less $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 21-50 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 51-100 $7,500 $9,000 $10,500 $12,000 $13,500 $15,000 101-500 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000 501-1,000 $17,500 $21,0…
  17. 72 T.C. 377 — La Mastro v. Commissioner
    IRCCourt RulingsMay 23, 1979related by meaning
    rden of proof on the unreasonable compensation issue since he raised it in his amended answer. Rule 142(a), Tax Court Rules of Practice and Procedure. Turning to the merits, we note that respondent argues that the case of Bianchi v. Commissioner, 66 T.C. 324 (1976), affd. per curiam 553 F.2d 93 (2d Cir. 1977), is direc…
  18. 66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner
    IRCCourt RulingsMay 26, 1976related by meaning
    xtent petitioner’s employees’ rights therein were nonforfeitable. Respondent would disallow petitioner any deduction in respect of such contributions. Section 404(a)(4) permits an employer to deduct contributions to a pension trust, if such trust would qualify for exemption under section 501(a) except for the fact that…
  19. 76 T.C. 433 — Ralph Gano Miller (Corp.) v. Commissioner
    IRCCourt RulingsMar 17, 1981related by meaning
    es not meet the requirements of section 401(a). Accordingly, we need not consider the State law question. Decision nñll be entered for the respondent. This plan was entitled the “Third Amendment to the Miller & Kearney Stock Bonus Plan and Trust” which amended and restated petitioner’s original plan in its entirety. Mo…
  20. T.C. Memo. 1999-161 — Roblene, Inc. v. Commissioner
    IRCCourt RulingsMay 13, 1999
    …ons 7/31/87 Commissions Charlene Peers $0 Robert Peers 0 0 Elective Deferrals Charlene Peers $0 $22,500 $22,500 Robert Peers 0 22,500 22,500 0 45,000 45,000 0 sec. 415 limit 45,000 Excess 7/31/88 Commissions Charlene Peers $0 Robert Peers 0 0 Elective Deferrals Charlene Peers $0 $8,500 $8,500 Robert Peers 0 8,500 8,500…