IRCCourt RulingsApr 26, 2005
…plan with
regard to the amendment.
* * * * * * *
SECTION 2. BACKGROUND
* * * * * * *
.07 Under sec. 417(e)(3), as amended by sec. 767 of the Retirement Protection Act of 1994 ("RPA 94,"
which is part of GATT), and sec. 1.417(e)-1(d), a
defined benefit plan must provide that the present
value of any accrued benefit and …
IRCRegulationsSep 9, 2016
…determined using a 5 percent interest assumption and the mortality table that applies under section 417(e)(3) as of January 1, 2003. It is assumed for purposes of these examples that the interest rate that applies under section 417(e)(3) and § 1.417(e)-1(d)(3) for relevant time periods is 5.25 percent and that the mort…
REG-152914-04 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req… IRCProposed Rules (FR)Proposed Feb 28, 2005
t do not comply with §1.417(a)(3)-1 would be required to comply with the 1988 regulations regarding disclosure of relative value and financial effect. However, the existing effective date under §1.417(a)(3)-1 of the 2003 regulations is retained for explanations with respect to any optional form of benefit that is subje…
IRCRegulationsJan 19, 2024
…additional rules of this paragraph (b)(3) concerning the notice and consent requirements of section 417 apply to distributions on or after September 22, 1995. For distributions before September 22, 1995, the additional rules concerning the notice and consent requirements of section 417 in § 1.417(e)-1(b)(3) in effect p…
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024
…Department of the Treasury (Treasury Department) and the IRS issued final regulations under section 417 relating to the QJSA and QPSA requirements in 1988 (53 FR 31854, August 22, 1988), and amended those regulations in 1998 (63 FR 16898, April 3, 1998), to reflect changes to section 417(e)(3) enacted by the Retirement…
IRCRegulationsMay 18, 2016
…3, 1984, and, as of that date had attained age 34, the plan will satisfy the requriement of section 417(a)(3)(B) if it provided the explanation not later than December 31, 1985. Q-36: How do plans satisfy the requirements of providing participants explanations of QPSAs and QJSAs? A-36. For rules regarding the explanati…
IRCRegulationsSep 9, 2016
…e applicable interest rate that applies to any distribution that is subject to the rules of section 417(e)(3) is assumed to be 52 1/2 percent, and the applicable mortality table under section 417(e)(3) and § 1.417(e)-1(d)(2) is assumed to be the table that applies as of January 1, 2003. In addition, solely for purposes…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
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.
PBGCCode / StatuteJan 4, 1995related by meaning
(d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
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…
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
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
T.D. 9076 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… IRCTreasury DecisionsSep 22, 2003
…escribes the QJSA, the right to waive the QJSA, and the rights of the participant's spouse. Section 417(a)(7), which was added to the Code by section 1451(a) of the Small Business Job Protection Act of 1996, Public Law 104-188 (110 Stat. 1755) (SBJPA), creates an exception to the rules of section 417(a)(3)(A), effectiv…
REG-107318-08 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… IRCProposed Rules (FR)Proposed Nov 10, 2008
… follows:
Authority: 26 U.S.C. 7805 * * *
§1.401(a)-13; §1.401(a)-20; §1.402(f)-1; §1.411(a)-11; §1.417(e)-1 [Amended]
Par. 2. For each entry listed in the “Location” column, remove the language in the “Remove” column and add the language in the “Add” column in its place.
Location Remove Add
1.401(a)-13(g)(4)(ii), firs…
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.
ERISACode / StatuteJan 4, 1995related by meaning
(6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984);
(7) (7) an excess benefit plan; or
(8) (8) any plan, fund or program under which an employer, all of whose sto…
Notice 2017-44 — The notice provides model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan document to offer bifurcated benefit distribu… IRCNoticesSep 5, 2017
… adopted on or before December 31, 2017, if, for plan years beginning before January 1, 2017, the § 417(e)(3) applicable interest rate and applicable mortality table were used to calculate the amount of a distribution that was made to settle a portion of the accrued benefit under the plan, and, pursuant to § 1.417(e)–1…
PBGCCode / StatuteJan 6, 2017related by meaning
(e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
Rev. Rul. 2012-3 — Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and… IRCRevenue RulingsFeb 21, 2012
…d related income) are subject to the QJSA and QPSA requirements on account of the transfer. Section 417(a)(1) imposes a number of conditions in order for a plan to satisfy § 401(a)(11). These conditions include certain waiver, spousal consent, and written explanation rules relating to QJSAs and QPSAs, and also include …