§2510

James E. Thiessen & Judith T. Thiessen, Petitioners · 2016

Petitioners ask the Court to disregard or to distinguish our Opinion in M. Petitioners assert as to the former that the Department ofLabor has the primary authority to interpret the prohibited transaction rules and that the Court in M interpreted those rules inconsistentlywith the interpretation ofthe Department of Labor. Petitioners assert as to the latter that the Court's decision in Peek was driven by findings that the corporation and the IRA were inseparable and that the corporation's assets

Shedco, Inc., Petitioner T.C. Memo. 1998-295 · 1998

2510.3-3(b) and (c)(1) (1997),10 no "employee" was a participant in the plan 9(...continued) man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims; (C) by diversifying the investments of the plan so as to minimize the risk of large losses, unless under the

Chamber of Commerce of the U.S. v. U.S. Dep't of Labor 885 F.3d 360 · Cir.

Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund 724 F.3d 129 · Cir.

Brenda Tolbert v. RBC Capital Markets Corp. 758 F.3d 619 · Cir.

William Lee v. Verizon Communications, Inc. 837 F.3d 523 · Cir.

Pasternack v. Shrader 863 F.3d 162 · Cir.

Data Marketing Partnership v. LABR 45 F.4th 846 · Cir.

Nadine Pellegrino v. TSA 937 F.3d 164 · Cir.

Dan Wilson v. Safelite Group, Inc. 930 F.3d 429 · Cir.

Howard Jarvis Taxpayers Ass'n v. Ca Secure Choice Retire. Svg. 997 F.3d 848 · Cir.

Anesthesia Service Medical Group, Inc. v. Commissioner 85 T.C. 1031 · 1985

Finkel v. Romanowicz 577 F.3d 79 · Cir.

United States v. Gray 521 F.3d 514 · Cir.

Finkel v. Whiffen Electric Co. · Cir.

Michigan Catholic Conference & Catholic Family Services v. Burwell 755 F.3d 372 · Cir.

Bonnie Fish v. Greatbanc Trust Company 749 F.3d 671 · Cir.

Geneva College v. Secretary United States DePartment of Health 778 F.3d 422 · Cir.

Terry Ellis v. Commissioner of IRS 787 F.3d 1213 · Cir.

Roman Catholic Diocese v. Sylvia Burwell, Secretar 793 F.3d 449 · Cir.

Southern Nazarene University v. Burwell · Cir.

Grace Schools v. Sylvia Mathews Burwell · Cir.

Diocese of Fort Wayne-South Be v. Sylvia Mathews Burwell · Cir.

Sharpe Holdings, Inc. v. United States Department of Health & Human Services 801 F.3d 927 · Cir.

Dordt College v. Sylvia M. Burwell 801 F.3d 946 · Cir.

United States v. Jackson · Cir.

Musmeci v. Schwegmann Giant Super Markets, Inc. 332 F.3d 339 · Cir.

Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.

Peace v. American General Life Insurance 462 F.3d 437 · Cir.

United States v. Maynard 984 F.3d 948 · Cir.

Joseph Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting 475 F.3d 180 · Cir.

Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

33 Citing Cases

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