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Go to 12 C.F.R. § 223.41 (not yet in the library — opens the official source)
86 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. Notice 2024-75 — Preventive Care for Purposes of Qualifying as a High Deductible Health Plan under Section 223
    IRCNoticesOct 28, 2024
    … care for purposes of the safe harbor for the absence of a preventive care deductible under section 223(c)(2)(C). Consequently, preventive care for purposes of section 223(c)(2)(C) includes all benefits for OTC oral contraceptives for a covered individual potentially capable of becoming pregnant, including, but not lim…
  2. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  3. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  4. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  5. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019★ strong match
    ) $7,520 $7,710. WHD Immigration & Nationality Act H1B willful or discrimination 20 CFR 655.810(b)(2) $7,520 $7,710. WHD Immigration & Nationality Act H1B willful that resulted in displacement of a US worker 20 CFR 655.810(b)(3) $52,641 $53,969. WHD Immigration & Nationality Act D-1 20 CFR 655.620(a) $9,239 $9,472. WHD…
  6. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024
    …2 .02 Steps for exhausting administrative remedies 222 .03 Applicant’s request for § 7805(b) relief 223 .04 Interested parties 223 .05 Deemed exhaustion of administrative remedies 223 .06 Service must have reasonable time to act on appeal 223 .07 Service must have reasonable time to act on request for § 7805(b) relief …
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021
    … REQUESTS SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING REQUESTS? 223 .01 In general 223 .02 Is not bound by informal opinion expressed 223 .03 Will return any letter ruling request mistakenly sent to wrong address 223 .04 Tells taxpayer if request lacks essential information during in…
  9. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  10. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx). Back to Citation 170.  29 CFR 2520.102-2(a). Back to Citation 171.   See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 172.  26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 2, 2015
    … record 222 .04 Notice of final determination 222 .05 Issuance of the notice of final determination 223 SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES 223 .01 In general 223 .02 Steps for exhausting administrative remedies 223 .03 Applicant’s request for § 7805(b) relief 223 .04 Interested parties 223 .05 Deemed exh…
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. Rev. Proc. 2021-25 — This revenue procedure provides the 2022 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code a…
    IRCRevenue ProceduresMay 24, 2021
    …ovides the 2022 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regu…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …​faqs/​hipaa-compliance.pdf. Back to Citation 227.  To be an eligible individual under Code section 223(c)(1), an individual may not be covered by a health plan that is not an HDHP, except for certain coverage which is disregarded, as enumerated in Code section 223(c)(1)(B). Code section 223(c)(1)(B) does not disregard…
  18. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    .210(a)(2)(xi). Back to Citation 20.  26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D). 21.  The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…