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1. 79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards
   IRCFinal Rules (FR)Oct 10, 2014related by meaning
   QLA instead of being included as an outflow in the LCR denominator. Section _.22(a)(3) of the final rule has been amended to clarify this requirement. iv. Policies and Procedures To Determine Eligible HQLA Composition Under the proposed rule, a covered company would have been required to implement and maintain policies…
2. Rev. Proc. 2024-32 — This revenue procedure updates the procedures in Rev. Proc. 2017-55 to set forth the procedure by which the sponsor of a defined benefit plan that is subject t…
   IRCRevenue ProceduresModified Aug 19, 2024★ strong match
   ly credible mortality experience, § 1.430(h)(3)-2(e) requires the application of a weighting factor based on the credibility of the plan’s experience. (2) Controlled group consistency requirement. The regulations provide certain exceptions to the general rule under § 430(h)(3)(C)(iv) and § 1.430(h)(3)-2(c)(1)(i), under…
3. PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans
   IRCPrivate Letter RulingsFeb 10, 2023
   …nformation 9 (taking into account the transition period for newly affiliated companies in section 1.430(hX3)-2(f)(3) of the Regulations), (3) The second plan year following the plan year for which there is a significant change In Individuals covered bythe plan as described In section 1.430(hX3)-2(cX6Xiil) of the Regula…
4. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
   IRCFinal Rules (FR)May 6, 2024related by meaning
   mineral for the purposes of section 30D will be the form that is determined to be an applicable critical mineral in the section 45X final regulations. Several commenters requested clarification on whether other critical minerals are subject to the Critical Minerals Requirement and the FEOC Restriction. One commenter re…
5. 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…
6. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023
   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…
7. PLR 202306015 — Minimum funding standards for single-employer defined benefit pension plans
   IRCPrivate Letter RulingsFeb 10, 2023
   d on the information submitted, the rates were developed In accordance with sedion 1.430(h)(3)-2 of the Regulations and Revenue Procedure 2017-55. The above rates must be applied on a generational basis, as provided in section 1.430(h)(3)- 2(cX3) of the Regulations. Your attention is called to section 430(hX3)(CXii) of…
8. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 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…
10. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. Rev. Proc. 2017-55 — This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of § 430 of the Inte…
    IRCRevenue ProceduresSuperseded Oct 23, 2017
    …ure by which the sponsor of a defined benefit plan that is subject to the funding requirements of § 430 of the Internal Revenue Code (Code) may request approval from the Internal Revenue Service (IRS) for the use of plan-specific substitute mortality tables in accordance with § 430(h)(3)(C) and § 1.430(h)(3)–2 of the T…
14. 88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
    IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
    spect to qualified clean hydrogen described in section 45V(b)(2) is equal to the credit amount determined under section 45V(a) multiplied by five. (b) Qualified clean hydrogen production facility requirements. A qualified clean hydrogen production facility satisfies the requirements of this paragraph (b) if it is one o…
15. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
16. REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
    IRCProposed Rules (FR)Proposed Mar 3, 2008
    rity: 26 U.S.C. 7805 * * * Par. 2. Section 1.430(d)-1 is added to read as follows: §1.430(d)-1 Determination of target normal cost and funding target. (a) In general—(1) Overview. This section sets forth rules for determining a plan’s target normal cost and funding target under sections 430(b) and 430(d), including gui…
17. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
18. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 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…
20. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]