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Go to ERISA 342 (not yet in the library — opens the official source)
95 documents · 0.33sAllIRCERISAPBGCJoint Board
  1. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  2. 70 T.C. 24 — Keeler v. Commissioner
    IRCCourt RulingsApr 17, 1978
    eral income tax return. The remaining $11,342 of the lump-sum pension distribution did not qualify for capital gain treatment under section 402(a)(5). Petitioners elected to use the 5-year income averaging provisions of sections 1301 through 1305 to compute their income tax liability for the year 1973. Prior to making …
  3. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  4. ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—
  5. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    … practice of any party (other than the corporation) in violation of any provision of section 1341, 1342, 1362, 1363, 1364, or 1369 of this title, or who is an employee organization representing such a participant or beneficiary so adversely affected for purposes of collective bargaining with respect to such plan, may b…
  6. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  7. 81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs
    ERISAFinal Rules (FR)Apr 8, 2016
    …bine the documents. The transition disclosure will be distributed electronically to 51.8 percent of ERISA plan investors and 44.1 percent of IRAs and non-ERISA plan investors during the first year. Paper disclosures will be mailed to the remaining 48.2 percent of ERISA plan investors and 55.9 percent of IRAs and non-ER…
  8. IRCCourt RulingsOct 12, 1978
    …with the "initial or continuing qualification" of a retirement plan. H. Rept. 93-807, supra at 241, 342-343; see Sheppard & Meyers, Inc. v. Commissioner, 67 T.C. 26 (1976). Such section has been interpreted as conferring jurisdiction on this Court only with respect to the qualification of a "new plan, a plan amendment,…
  9. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  10. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  11. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
  12. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023
    Section 342 of SECURE 2.0 amended part 1 of ERISA by adding a new section 113 that requires administrators of plans amended to provide a period of time during which a participant or beneficiary may elect to receive a lump sum to, among other things, provide participants and beneficiaries with advance notice of the oppo…
  13. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
  14. ERISACode / StatuteJan 6, 2025related by meaning
    (m) (m) Penalty for improper distribution In the case of a distribution to a pension plan participant or beneficiary in violation of section 1056(e) of this title by a plan fiduciary, the Secretary shall assess a penalty against such fiduciary in an amount equal to the value of the distribution. Such penalty shall not …
  15. T.C. Memo. 1995-501 — James E. & Cynthia R. Copley v. Commissioner
    IRCCourt RulingsOct 17, 1995
    …487.10 -0Taxes 220.00 435.43 435.43 -0Utilities 3,837.35 5,503.09 5,503.09 -0Telephone 587.75 -0- 1,342.33 (1,342.33) Miscellaneous -0- 8,331.42 -0- 8,331.42 Meals -0- -0- 662.73 (662.73) Depreciation 2,248.00 2,889.00 2,889.00 -0- Total 20,603.76 37,494.61 28,331.15 9,163.46 Section 62(a)(4) allows the deduction of ex…
  16. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …. )). The preamble to the regulations refers to this as “enhanced results.” T.D. 9441, 74 Fed. Reg. 342 – 46. 82 81 Other Revenue represents the “unknown unknowns” whereas the $8.1 billion forecast represents the “known knowns” and the “known unknowns” ( the “lift” from further development ) . See Donald Rumsfeld, Know…
  17. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …cipled; (6) whether the decision was consistent with the procedural and substantive requirements of ERISA; (7) any external standard relevant to the USCA4 Appeal: 25-1350 Doc: 89 Filed: 08/10/2026 Pg: 10 of 21 11 exercise of discretion; and (8) the fiduciary’s motives and any conflict of interest it may have. Id. at 34…
  18. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …cipled; (6) whether the decision was consistent with the procedural and substantive requirements of ERISA; (7) any external standard relevant to the USCA4 Appeal: 25-2080 Doc: 59 Filed: 08/10/2026 Pg: 10 of 21 11 exercise of discretion; and (8) the fiduciary’s motives and any conflict of interest it may have. Id. at 34…
  19. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  20. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.