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75 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 25- 1350 RICHARD D. KELLY , Plaintiff - Appellant , v. ALTRIA CLIENT SERVICES, LLC; DEFERRED PROFIT- SHARING PLAN FOR SALARIED EMPLOYEES; FIDELITY WORKPLACE SERVICES, LL C , Defendants - Appellees . No. 25- 2080 RICHARD D. KELLY , Plaintiff - Appellant…
  2. ERISA § 4050(a) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017
    (a) (a) General rule (a)(1) (1) Payment to the corporation A plan administrator satisfies section 1341(b)(3)(A) of this title in the case of a missing participant only if the plan administrator— (a)(1)(A) (A) transfers the participant's designated benefit to the corporation or purchases an irrevocable commitment from a…
  3. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    n 750 8A Section 7508A, as in effect when petitioners’ petition was filed, provided as follows: Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions . (a) In general. —In the case of a taxpayer determined by the Secretary to be affected by …
  4. T.C. Summary Opinion 2006-184 — William Edward & Patricia Marie Colombell v. Commissioner
    IRCCourt RulingsNov 30, 2006related by meaning
    1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2002, the taxable year in issue. T.C. Summary Opinion 2006-184 UNITED STATES TAX COURT WILLIAM EDWARD AND PATRICIA MARIE COLOMBELL, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23979…
  5. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 25- 1350 RICHARD D. KELLY , Plaintiff - Appellant , v. ALTRIA CLIENT SERVICES, LLC; DEFERRED PROFIT- SHARING PLAN FOR SALARIED EMPLOYEES; FIDELITY WORKPLACE SERVICES, LL C , Defendants - Appellees . No. 25- 2080 RICHARD D. KELLY , Plaintiff - Appellant…
  6. 124 T.C. No. 12 — Charles P. Stepnowski v. Commissioner
    IRCCourt RulingsApr 26, 2005related by meaning
    t, as follows: (a) General: Disposition of an action for declaratory judgment which involves the initial qualification of a retirement plan * * * will ordinarily be made on the basis of the administrative record, as defined in Rule 210(b)(12). Only with the permission of the Court, upon good cause shown, will any party…
  7. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019
    … is not an exclusive test. See American Mutual Life Insurance Co. v. United States , 267 F.3d 1344, 1350 (Fed. Cir. 2001).
  8. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022related by meaning
    s are to the Tax Court Rules of Practice and Procedure. Served 07/06/22 2 [* 2 ] under section 4973, plus associated additions to tax and penalties. 2 Currently before the Court is petitioner’s Motion for Summary Jud gment under Rule 121. Petitioner contends that the IRS “is precluded as a matter of law from asserting …
  9. Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi…
    IRCRevenue RulingsJul 17, 2006related by meaning
    hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan. ADMINISTRATIVE Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
  10. 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…
  11. Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex…
    IRCNoticesNov 13, 2007related by meaning
    g whether an estate making the section 6166 election will be required to provide security. TAX CONVENTIONS Announcement 2007-107 Announcement 2007-107 The competent authorities of the United States and the United Kingdom hereby enter into the following agreement (“the Agreement”) regarding the definition of “first noti…
  12. ERISA § 206(f) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025
    (f) (f) Missing participants in terminated plans In the case of a plan covered by section 1350 of this title, upon termination of the plan, benefits of missing participants shall be treated in accordance with section 1350 of this title.
  13. ERISA § 4005(b) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025
    …pay benefits guaranteed under section 1322 or 1322a of this title or benefits payable under section 1350 of this title,
  14. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    statutory notice of deficiency was issued more than 6 years after petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations as an affirmative defense in its pleadings for the taxable year at issue. Accordin…
  15. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …y citation for part 4041 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 14. Amend § 4041.21 by adding paragraph (b)(2)(v) to read as follows: § 4041.21 Requirements for a standard termination. * * * * * (b) * * * (2) * * * (v) In any case in which the majority owner has an option to ac…
  16. 29 C.F.R. § 2570.136 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
  17. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …y citation for part 4041 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 9. In § 4041.28: a. Paragraph (a)(3) is added; b. Paragraph (c)(5) is amended by removing “part 4050” and adding in its place “subpart A of part 4050 of this chapter”.
  18. T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
    IRCTreasury DecisionsSep 29, 2003related by meaning
    A to transfer assets to Plan S to provide a past service benefit under Plan S. (ii) Conclusion. The transfer is permitted under this paragraph (b)(8). (c) Qualified domestic relations orders under eligible plans—(1) General rule. An eligible plan does not become an ineligible plan described in section 457(f) solely bec…
  19. PLR 201833014 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsAug 17, 2018
    … is not an exclusive test. See American Mutual Life Insurance Co. v. United States , 267 F.3d 1344, 1350 (Fed. Cir. 2001). Section 419(a) provides that contributions paid or accrued by an employer to a welfare benefit fund are not deductible u nder Chapter 1, but if they would otherwise be deductible, are (subject to t…
  20. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    stituting a 6-year period in lieu of the 3-year period otherwise referred to in such subsection. (D) Exception for certain acquisitions of property. — In the case of any tax imposed by section 4973 that is attributable to acquiring property for less than fair market value, subparagraph (A) shall not apply. Section 313(…