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93 documents · 0.46sAllIRCERISAPBGCJoint Board
  1. DOL EBSA (final agency order) — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. WORLD MANAGEMENT, INC., Order of Dismissal (ALJ Feb. 20, 2024) (Rosenow) PDF 2018-RIS-53 USDOL, EMPLOYEE BE…
    ERISACourt RulingsJan 26, 2021
    …Decision and Order of the Court did not fail by not applying the holding in Best v. Cyrus, 310 F.3d 932 (6th Cir. 2002) to the facts and circumstances surrounding TAG Resources’ signing and filing of IRS Form 5500 for Plan year 2015, designated as Exhibit “L” to Respondent’s brief to the Court dated December 11, 202 0.…
  2. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …,331 $2,331 $29 $46,036 $1,183 Policies: Total $1,789,886 $7,232,234 $7,528,108 $76,028 $19,333 $59,932 Per-Entity $961
  3. T.C. Summary Opinion 2019-26 — Pascal Nsame & Lamiaa Msalka v. Commissioner
    IRCCourt RulingsSep 23, 2019related by meaning
    titioner husband's testimony concerning the legitimacy and amount of the business expenses was evasive and lacked credibility. For example, when asked whether he had brought documents to substantiate his business expenses, he responded that his documents were too numerous for him to find those respondent had requested …
  4. T.C. Memo. 1999-289 — Richard David Czepiel v. Commissioner
    IRCCourt RulingsAug 30, 1999related by meaning
    in effect ordered him to satisfy the increased amount awarded to Ms. Czepiel by making the IRA distributions since the only funds available to him in January 1995 to pay that amount consisted of approximately $33,000 on deposit in his IRA's. Respondent counters that the divorce judgment is not a QDRO and that petition…
  5. T.C. Memo. 2008-201 — Joseph R. Banister v. Commissioner
    IRCCourt RulingsAug 27, 2008
    …idence linking the taxpayer to an income-producing activity . See Rapp v . Commissioner , 774 F .2d 932, 935 (9th Cir . 1985) ; Curtis v . Commissioner , T .C . Memo . 2001-308, affd . in part and revd . on another issue 73 Fed . Appx . 200 (9th Cir . 2003) . In Rapp , the Court of Appeals held that the Commissioner ha…
  6. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
  7. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    2,300. All statutory references are to the Internal Revenue Code of 1954 as in effect during the year in issue. Sec. 6652(c) states in pertinent part: (c) Failure To Report Tips. — In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips requir…
  8. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005related by meaning
    bilateral tendinitis, carpal tunnel syndrome, and depression at the time the estimated payments were required to be made. However, during this period, petitioner was employed by Cypress and was running her own startup network marketing business. We find that petitioner was not disabled for purposes of section 6654. The…
  9. T.C. Memo. 2012-221 — Robert L. Bernard & Diolinda B. Abilheira v. Commissioner
    IRCCourt RulingsAug 1, 2012related by meaning
    4, 2011, but was continued on petitioners' motion so that the parties could determine the amounts of nondeductible contributions to the IRAs. The case was continued to March 23, 2011, but was thereafter continued again on petitioners' motion so that they could take a trip out of the country. By notice served May 9, 201…
  10. Treas. Reg. § 1.417(a)(3)-1(e) — Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
    IRCRegulationsSep 9, 2016
    …e value of the QJSA. QJSA (joint and 75 percent survivor annuity for a participant who is married) $932 per month ($699 per month for survivor annuity) n/a.
  11. Treas. Reg. § 1.412(c)(3)-1(g) — Reasonable funding methods.
    IRCRegulationsSep 9, 2016
    …e of 65, the accrued liability for the retirement benefit is the present value of an annuity of $16,932 per year, commencing at age 65. The $16,932 is calculated as follows: (3.3864 is 1.05 raised to the 25th power; the 25th power reflects the difference between normal retirement age and attained age (65-40).) Salary u…
  12. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
  13. T.C. Summary Opinion 2005-26 — Julie J. Revolinski & Kenneth T. White v. Commissioner
    IRCCourt RulingsMar 14, 2005
    …oners allege that petitioner withdrew his investment of $14,565 as well as accumulated interest of $932 by October 1994 and that petitioner received the cash surrender value of $384 in August 2001. Under their theory, petitioners compute that they received a gross distribution of $15,881 ($14,565 + $932 + $384) and tha…
  14. T.C. Summary Opinion 2008-32 — David K. Carlson v. Commissioner
    IRCCourt RulingsMar 31, 2008
    …ctrine against the Government to prove affirmative misconduct . Purcell v . United States , 1 F .3d 932, 939 (9th Cir . 1993) . The aggrieved party must prove
  15. T.C. Memo. 2005-298 — Isabelle Bichindaritz v. Commissioner
    IRCCourt RulingsDec 29, 2005related by meaning
    d the $1,916 payment as a qualified retirement contribution to an individual retirement account (IRA). She contended in her pretrial memorandum and at trial that she properly deducted that amount as an IRA contribution. In the opening brief, respondent argued that section 219(g)(5) limits IRA deductions for active part…
  16. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174; 30 U.S.C. 901 et seq., 902(f), 921, 932, 936; 30 U.S.C. 901 et seq.;42 U.S.C. 405; Secretary's Order 10-2009, 74 FR 58834. § 725.621 [Amended] 6. In § 725.621, amend paragraph (d) by removing “January 2, 2018” and adding in its place “January 23, 2019” and…
  17. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    …-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174; 30 U.S.C. 901 et seq., 902(f), 921, 932, 936; 33 U.S.C. 901 et seq.;42 U.S.C. 405; Secretary's Order 10-2009, 74 FR 58834. § 725.621 [Amended] 6. In § 725.621, amend paragraph (d) by removing “August 1, 2016” and adding in its place “January 13, 2017” and …
  18. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    …iary foundation is minimal and need not include direct evidence. See Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985); Banister v. Commissioner, T.C. Memo. 2008-201, a_ff'd, 418
  19. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174; 30 U.S.C. 901 et seq., 902(f), 921, 932, 936; 30 U.S.C. 901 et seq.;42 U.S.C. 405; Secretary's Order 10-2009, 74 FR 58834. § 725.621 [Amended] 6. In § 725.621, amend paragraph (d) by removing “January 23, 2019” and adding in its place “January 15, 2020” an…
  20. 66 T.C. 324 — Bianchi v. Commissioner
    IRCCourt RulingsMay 20, 1976★ strong match
    ugh Nov. 23,1970, and was adjusted to $81,473 in the statutory notice. Petitioner has agreed to such adjustment. SEC. 162. TRADE OR BUSINESS EXPENSES. (a) In General. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or busi…