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95 documents · 0.42sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2019-19 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs …
    IRCRevenue ProceduresSuperseded May 6, 2019
    Rev. Proc. 2019-19 TABLE OF CONTENTS PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM SECTION 1. PURPOSE AND OVERVIEW .01 Purpose 1089 1089 .02 General principles underlying EPCRS 1089 .03 Overview 1090 SECTION 2. EFFECT OF THIS REVENUE PROCEDURE ON PROGRAMS .01 Effect on programs 1090 .02 Modificati…
  2. 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.
  3. T.C. Memo. 2014-31 — K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsFeb 24, 2014
    …o 3The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, sec. 611(d)(1) and (2), 115 Stat. at 97, later amended sec. 402(g)(5), effective for years beginning after December 31, 2001. See also EGTRRA sec. 611(i), 115 Stat. at 100. Respondent concedes that URAA sec. 732(c) does not a…
  4. T.C. Memo. 1996-264 — Allan R. & Joan K. Powell v. Commissioner
    IRCCourt RulingsJun 11, 1996
    …cause petitioner received a retirement distribution under section 4980A(e)(1) in the amount of $456,611, we sustain respondent's determination that petitioner received an excess retirement distribution in the amount of $306,611 ($456,611 less $150,000) and petitioner is therefore liable for the 15-percent excise tax un…
  5. 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…
  6. PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(3)(A) (A) In general .—The term "small employer" means any employer which, for the calendar year in which the transaction referred to in paragraph (1)(B) occurred and for each of the 3 preceding years, on average— (f)(3)(A)(i) (i) employs not more than 500 employees, and (f)(3)(A)(ii) (ii) is required to make contr…
  7. 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 …
  8. 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—
  9. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
  10. Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 28, 2009
    …2001-56. (2004 C. L.). Notice 2002-4. (2004 C. L.). Section 401(k)(11) of the Code was amended by § 611(f) of EGTRRA to increase the maximum amount of qualified salary reduction contributions that can be made to SIMPLE 401(k) plans. (2004 C. L.). Section 402(g) of the Code was amended by § 611(d) of EGTRRA to increase …
  11. Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 15, 2008
    …2001-56. (2004 C. L.). Notice 2002-4. (2004 C. L.). Section 401(k)(11) of the Code was amended by § 611(f) of EGTRRA to increase the maximum amount of qualified salary reduction contributions that can be made to SIMPLE 401(k) plans. (2004 C. L.). Section 402(g) of the Code was amended by § 611(d) of EGTRRA to increase …
  12. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    IRCCourt RulingsMar 15, 2004
    …72(t). See H. Rept. 99-426, at 727-731 (1985), 1986-3 C.B. (Vol. 2) 1, 727-731; S. Rept. 99-313, at 611-617 (1986), 1986-3 C.B. (Vol. 3) 1, 611-617; H. Conf. Rept. 99-841, at II-452 to II-458 (1986), 1986-3 C.B. (Vol. 4) 1, 452-458. Also, any over-broadening of the grounds for exception could thwart the - 9 - purpose i…
  13. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
  14. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  15. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan, (a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
  16. 77 FR 71321 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Nov 30, 2012
    …t URA is— High 3 if monthly benefit at URA is greater than— From— To— 2014 599 599 2,531 2,531 2015 611 611 2,582 2,582 2016 623 623 2,633 2,633 2017 636 636 2,688 2,688 2018 649 649 2,745 2,745 2019 663 663 2,803 2,803 2020 677 677 2,861 2,861 2021 691 691 2,922 2,922 2022 706 706 2,983 2,983 2023 or later 720 720 3,0…
  17. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …t Coverage by AP Network  2 65% 65% 65% 65% 65% Automatic Portability Feature 526,579 0 526,579 620,611 620,611 No Automatic Portability Feature 3 283,543 0 283,543 334,175 334,175 1  In the baseline, accounts with assets between $5,001 and $7,000 are not subject to mandatory distribution. In the post-rule scenario, al…
  18. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …or cost 2022 1,959 1,959 37,440.0 73,344,960 $10,374,237,120 2023 1,959 1,959 24,440.0 47,877,960 6,611,791,830.97 2024 1,959 1,959 8,060.0 15,789,540 2,180,484,540.00 3 year Average 1,959 1,959 23,313 45,670,820 6,388,837,830.32 Table 9—Estimated Low-End Three Year Average Annual Hour Burden and Costs for All Issuers …
  19. 101 T.C. 70; 101 T.C. No. 5 — Cebula v. Commissioner
    IRCCourt RulingsJul 21, 1993
    …l. See H. Rept. 99-426, at 731-734 (1985), 1986-3 C.B. (Vol. 2) 1, 731-734; S. Rept. 99-313, at 607-611 (1986), 1986-3 C.B. (Vol. 3) 1, 607-611; H. Conf. Rept. 99-841 (Vol. II), at 459-460, 462 (1986), 1986-3 C.B. (Vol. 4) 1, 459-460, 462. And the critical material in these reports is restated in substantially identica…
  20. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…