§2617

5 cases·5 cited

Statute text not available for this section.

5 Citing Cases

Alfred E. Gallade, Petitioner 106 T.C. No. 20 · 1996

2617.12(c), PBGC Regs. A Notice of Sufficiency is not a determination of the Federal income tax consequences of termination; its purpose is to address plans’ financial sufficiency. Therefore, petitioner’s reliance on the Notice of Sufficiency is misplaced. Finally, petitioner contends that the Plan’s excess funds could be waived by petitioner.

National Labor Relations Board v. MacY's Inc. · Cir.
Conoshenti v. Pub Ser Elec & Gas · Cir.
Rodney Harrell v. Freedom Mortgage Corporation 976 F.3d 434 · Cir.
Richard Conoshenti v. Public Service Electric & Gas Company 364 F.3d 135 · Cir.