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1. ERISA § 101(f)(4)(C) (29 U.S.C. § 1021) — Duty of disclosure and reporting
   ERISACode / StatuteJan 6, 2025related by meaning
   (f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
2. PLR 201128017 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
   IRCPrivate Letter RulingsJul 15, 2011
   …contract before such date, to the extent that such amount was excludable from gross income. Section 1011(a) provides t hat the adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under § 1012 or other applicable sections), adj…
3. PLR 201105005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
   IRCPrivate Letter RulingsFeb 4, 2011
   …t” for the Certificate under § 72 and the Account Owner’s adjusted basis in the Certificate under § 1011. See , e.g. , Rev. Rul. 2003-76, 2003-2 C.B. 355 (addressing the allocation of the investment in the contract and the basis in the contract after the exchange of a portion of an annuity contract under § 1035(a)(3)).…
4. PLR 201129029 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
   IRCPrivate Letter RulingsJul 22, 2011
   …contract before such date, to the extent that such amount was excludable from gross income. Section 1011(a) provides that the adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under § 1012 or other applicable sections), adju…
5. PLR 201105004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
   IRCPrivate Letter RulingsFeb 4, 2011
   …ontract before such date, to the extent that such amount was excludable from gross income. S ection 1011(a) provides that the adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under § 1012 or other applicable sections), adju…
6. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
   IRCFinal Rules (FR)Jun 28, 2024
   …tion contribution or the “capped amount” under section 170(h)(7) should be used in applying section 1011(b). First, the Treasury Department and the IRS disagree that section 170(h)(7) is a “capped amount;” it is a Disallowance Rule for certain qualified conservation contributions by pass-through entities. Second, by it…
7. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
   ERISACode / StatuteJan 8, 2008related by meaning
   (b) (b) Omitted.
8. PLR 201351020 — Included vs. Not Included in Gross Income
   IRCPrivate Letter RulingsDec 20, 2013
   …ty shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized. Under section 1011, the adjusted basis for determining gain or los…
9. ERISA § 502(a)(11) (29 U.S.C. § 1132) — Civil enforcement
   ERISACode / StatuteJan 6, 2025related by meaning
   (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
10. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
11. PLR 201944003 — Rollover Contributions
    IRCPrivate Letter RulingsNov 1, 2019
    mount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in section 1011 for determining loss over the amount realized. Section 1001(b) states that the amount realized from the sale or other disposition of property sh…
12. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
13. ERISA § 3(37)(G)(v)(III) (29 U.S.C. § 1002) — Definitions
    ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
14. Treas. Reg. § 1.421-2(ii)(4) — General rules.
    IRCRegulationsJan 19, 2017
    …e of stock acquired by the exercise of an option under this paragraph (c), determined under section 1011, shall be increased by an amount equal to the portion of the basis of the option attributable to such share. For example, if a statutory option to acquire 10 shares of stock has a basis of $100, the basis of one sha…
15. ERISA § 211(a) (29 U.S.C. § 1061) — Effective dates
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
16. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
17. 67 T.C. 29 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsOct 6, 1976
    …s. We also note that section 410, like section 7476, was also added to the Internal Revenue Code by ERISA, specifically section 1011 of ERISA. Since section 7476, sec. 3001 of ERISA, and section 410 must be interrelated to provide respondent with his basic contention, it is appropriate that all of them should ultimatel…
18. T.C. Summary Opinion 2002-33 — Wallace F. & Mi-Ja H. Smith v. Commissioner
    IRCCourt RulingsApr 3, 2002
    …rty immediately after the casualty, or (2) the amount of the adjusted basis prescribed in section 1.1011-1, Income Tax Regs., for determining loss from the sale or other disposition of the property. Under section 1.1011-1, Income Tax Regs., adjusted basis is the cost or other basis of property under section 1012, adjus…
19. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
20. 76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary
    IRCProposed Rules (FR)Proposed Aug 22, 2011
    … 15-1051), insurance underwriters (Occupation Code 13-2053), financial managers (Occupation Code 23-1011), executive secretaries and administrative assistants (Occupation Code 43-6011), and attorneys (Occupation Code 23-1011) as the basis for estimating labor costs for 2011 through 2013 and adjust the hourly wage rate …