§2550

Christy & Swan Profit Sharing Plan, Petitioner T.C. Memo. 2011-62 · 2011

2550.404a-2(e) (2005). - 19 - In reaching our decision, we have considered all of the arguments raised by petitioner, and to the extent not mentioned herein, we conclude they are moot, irrelevant, or without merit . An appropriate order and decision will be entered for respondent. I

John Michael Dunkin, Petitioner 124 T.C. No. 10 · 2005

2550 (West 2004). A pension is deferred compensation for past employment. In re Marriage of Brown, 544 P.2d 561, 565 (Cal. 1976). Pension rights are community property, and, as part of a divorce settlement or order, those rights can be distributed either through periodic (e.g., monthly) retirement payments or by lump sum based on the present v

Dunkin v. Commissioner 124 T.C. 180 · 2005

2550 (West 2004). A pension is deferred compensation for past employment. In re Marriage of Brown, 544 P.2d 561, 565 (Cal. 1976). Pension rights are community property, and, as part of a divorce settlement or order, those rights can be distributed either through periodic (e.g., monthly) retirement payments or by lump sum based on the present v

Maria Antoinette Walton Mitchell & Larry G. Mitchell, Petitioners · 2004

2550 (West 2004). Under California law, military retirement benefits earned during marriage are community property. Casas v. Thompson, 720 P.2d 921, 925 (Cal. 1986); see In re Marriage of Gillmore, 629 P.2d 1, 3 (Cal. 1981); In re 10 In its decision in Mansell v. Mansell, 490 U.S. 581 (1989), the Supreme Court confirmed that the USFSPA empower

RACMP Enterprises, Inc., Petitioner 114 T.C. No. 16 · 2000

2550 (West 1990 & Supp. 1999). Therefore, filling the - 77 - prescription is inherently a service business under the integral- to-service test. I assume that the lenses and frames are integral to that service. If so, under the integral-to-service test, the lenses and frames are not merchandise within the meaning of section 1.471-1, Income Tax

Flahertys Arden Bowl, Inc., Petitioner 115 T.C. No. 19 · 2000

2550.404c-1(d)(3) (1993).] The regulations are effective “with respect to transactions occurring on or after the first day of the second plan year beginning on or after October 13, 1992.” Id. sec. 2550.404c- 1(g)(1). Both parties agree that the loans at issue were repaid before the effective date of the regulations and the regulations do not a

RACMP Enterprises, Inc. v. Commissioner 114 T.C. 211 · 2000

2550 (West 1990 & Supp. 1999). Therefore, filling the prescription is inherently a service business under the integral-to-service test. I assume that the lenses and frames are integral to that service. If so, under the integral-to-service test, the lenses and frames are not merchandise within the meaning of section 1.471-1, Income Tax Regs. Th

Westchester Plastic Surgical Associates, P.C., Petitioner T.C. Memo. 1999-369 · 1999

2550.404a-1(b)(1) (1997). Pursuant to those regulations, "appropriate consideration" shall include, but is not necessarily limited to: 13The quoted material from H. Rept. 93-533, at 12 (1973), 1974-3 C.B. 210, 221, describes H.R. 2, 93d Cong., 2d Sess. sec. 111(b)(1) (1974), as reported by the House Committee on Education and Labor, on Oct. 2,

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

2550.404a- 1(b)(1) (1997). Pursuant to those regulations, "appropriate consideration" shall include, but is not necessarily limited to, (i) A determination by the fiduciary that the particular investment or investment course of action is reasonably designed, as part of the portfolio * * * , to further the purposes of the plan, taking into cons

David E. & Gladys A. Christie, Petitioner T.C. Memo. 1997-147 · 1997

2550.408b- 1(a)(4) (1989), which they contend support treating the plan loans as prohibited transactions rather than as participant loans. These examples provide in pertinent part: Example (2): P is a plan covering all the employees of E, the employer who established and maintained [the plan] P. F is a fiduciary with respect to P and an office

Milo G. & Sarah E. Chapman, Petitioner T.C. Memo. 1997-147 · 1997

2550.408b- 1(a)(4) (1989), which they contend support treating the plan loans as prohibited transactions rather than as participant loans. These examples provide in pertinent part: Example (2): P is a plan covering all the employees of E, the employer who established and maintained [the plan] P. F is a fiduciary with respect to P and an office

Dura Craft, Inc., Petitioner T.C. Memo. 1997-147 · 1997

2550.408b- 1(a)(4) (1989), which they contend support treating the plan loans as prohibited transactions rather than as participant loans. These examples provide in pertinent part: Example (2): P is a plan covering all the employees of E, the employer who established and maintained [the plan] P. F is a fiduciary with respect to P and an office

Latasha Davis v. Washington Univ. in St. Louis 960 F.3d 478 · Cir.

Haley v. TIAA · Cir.

In Re Citigroup ERISA Litigation 662 F.3d 128 · Cir.

Larry G. & Maria A. Walton Mitchell, Petitioner 131 T.C. No. 15 · 2008

Mitchell v. Commissioner 131 T.C. 215 · 2008

Zabolotny v. Commissioner 97 T.C. 385 · 1991

DiFelice v. U.S. Airways, Inc. 497 F.3d 410 · Cir.

Singh v. Deloitte LLP · Cir.

Renfro v. Unisys Corp. 671 F.3d 314 · Cir.

Benefits Committee of Saint-Gobain Corp. v. Key Trust Co. of Ohio, N.A. 313 F.3d 919 · Cir.

Benefits Committee Of Saint-Gobain Corporation v. Key Trust Company Of Ohio, N.A. 313 F.3d 919 · Cir.

Andrew Albert v. Oshkosh Corporation 47 F.4th 570 · Cir.

National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.

Gray v. Citigroup Inc. 662 F.3d 128 · Cir.

Leimkuehler Ex Rel. Leimkuehler, Inc. v. American United Life Insurance 713 F.3d 905 · Cir.

Cunningham v. Cornell University 86 F.4th 961 · Cir.

28 Citing Cases