84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
t to any liability imposed pursuant to section 1445 and the regulations thereunder for failure to withhold.
* * * * *
(j)
Certain applicability dates. Paragraph (e) of this section, as revised by the Treasury decision adopting these rules as final regulations, applies with respect to dispositions of U.S. real property …
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
8 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
9. The authority citation for part 144 continues to read as follows: Authority: 42 U.S.C. 300gg through 300gg–63, 300gg–91, 300gg–92, and 300gg– 111 through 300gg–139, as amended.
10. Section 144.103 is amended by revising the definition …
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021★ strong match
… stated in the preamble, the Department of Health and Human Services proposes to amend 45 CFR parts 144, 148, 149, and 150 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
7. The authority citation for part 144 continues to read as follows:
Authority:
42 U.S.C. 300gg through 300gg-63, 300…
IRCProposed Rules (FR)Proposed May 13, 2026
… adjusted for medical inflation in this example, medical inflation is calculated by subtracting 587.144 (the overall medical care component of the CPI-U (unadjusted) for December 2025) from 625.522 (the overall medical care component of the CPI-U (unadjusted) published by the Department of Labor for December of the pre…
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
paragraph (g)(11) to read as follows:
§ 1.1445-1
Withholding on dispositions of U.S. real property interests by foreign persons: In general.
* * * * * (g) * * *
(11)
Withholding qualified holder.
A withholding qualified holder means a qualified holder (under § 1.897(l)-1(d)), and a foreign partnership all of the intere…
86 FR 36872 — Requirements Related to Surprise Billing; Part I IRCFinal Rules (FR)Jul 13, 2021★ strong match
h below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
12. The authority citation for part 144 is revised to read as follows:
Authority: 42 U.S.C. 300gg through 300gg-63, 300gg-91, 300gg-92, and 300gg-111 through 300gg-139, as amended.
13. Section 144.101 is amended by:
a. Redesignating paragraphs (d) and…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…the reasons stated in the preamble, the Department of Health and Human Services amends 45 CFR parts 144, 146, and 148 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
9. The authority citation for part 144 continues to read as follows:
Authority:
42 U.S.C. 300gg through 300gg-63, 300gg-91…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018
… stated in the preamble, the Department of Health and Human Services proposes to amend 45 CFR parts 144, 146, 147, and 155 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
15. The authority citation for part 144 is revised to read as follows:
Authority:
42 U.S.C. 300gg through 300gg-63, 3…
88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… IRCProposed Rules (FR)Proposed Jul 12, 2023
… stated in the preamble, the Department of Health and Human Services proposes to amend 45 CFR parts 144, 146, and 148 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
10. The authority citation for part 144 continues to read as follows:
Authority:
42 U.S.C. 300gg through 300gg-63, 300gg-9…
IRCProposed Rules (FR)Proposed Dec 23, 2025
…d mean, irrespective of the State, one of the following:
The individual market, as defined in45 CFR 144.103 (other than short-term, limited-duration insurance or individual health insurance coverage that consists solely of excepted benefits).
The large group market, as defined in45 CFR 144.103 (other than coverage that…
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
t to withholding under subchapter A of chapter 3 (sections 1441 through 1446 of the Code).
1. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the regulation treats an Army Post Office (APO), a Fleet Post Office (FPO), or a Diplomatic Post Office (DPO) [2]
address as an a…
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…
79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCFinal Rules (FR)Feb 24, 2014
… reasons set forth in the preamble, the Department of Health and Human Services amends 45 CFR parts 144, 146, and 147 as set forth below:
( printed page 10313)
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
23. The authority citation for part 144 continues to read as follows:
Authority:
Secs. 2701 through …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
75 FR 27122 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 Under the Patient Protection and A… IRCFinal Rules (FR)May 13, 2010
A, Subchapter B as follows:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
Subpart A—General Provisions
1. Section 144.101 is amended by- A. Revising paragraph (a).
B. Redesignating paragraphs (b), (c) and (d) as paragraphs (c), (d) and (e), respectively.
C. Adding a new paragraph (b).
D. Revising the firs…
78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCProposed Rules (FR)Proposed Mar 21, 2013
…t forth in the preamble, the Department of Health and Human Services proposes to amend 45 CFR parts 144, 146, and 147 as set forth below:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE
25. The authority citation for part 144 continues to read as follows:
Authority:
Secs. 2701 through 2763, 2791, and 2792 o…
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
…s
( printed page 31624) rulemaking but may be considered in a separate guidance project.
D. Section 1445 Withholding on Dispositions of USRPI
Current regulations under section 1445 (imposing withholding of tax on dispositions of USRPI) provide the circumstances under which a transferee of property can ascertain that th…
75 FR 37188 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections IRCFinal Rules (FR)Jun 28, 2010
46, and part 147, added May 13, 2010, at 75 FR 27138, effective July 12, 2010, as follows:
PART 144—REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE 1. The authority citation for part 144 continues to read as follows:
Authority:
Secs. 2701 through 2763, 2791, and 2792 of the Public Health Service Act, 42 U.S.C. 300gg…