81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…rm M-1 filing requirements for plan MEWAs and ECEs.
Line 31b.
All plans that answered “Yes” in Line 31a must complete Line 31b by answering either “Yes” or “No.” Do not leave the answer blank if you answered “Yes” in Line 31a.
Line 31c.
All plans that answered “Yes” in Line 31a must enter a Receipt Confirmation Code fo…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Cov…
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
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Cov…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Cov…
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
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021★ strong match
…
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…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87-50, 97-29, 98-59, or 2010-48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Cov…
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plans opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Co…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
Pensions
Railroad retirement
Reporting and recordkeeping requirements
Social security
Unemployment compensation
Proposed Amendments to the Regulations Accordingly, 26 CFR part 31 is proposed to be amended as follows:
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME AT THE SOURCE
Paragraph 1.
The authority citation for…
89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service IRCProposed Rules (FR)Proposed Dec 26, 2024related by meaning
ating or publishing malicious or libelous matter.
* * * * *
(19) Willfully failing to follow any Federal tax law.
(b)
Assessment of certain penalties. Assessment against a practitioner of a penalty related to a willful attempt to understate tax liabilities under section 6694(b) of the Internal Revenue Code (Code); aidi…
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
e of Information and Regulatory Affairs designated this rule as a major rule as defined by 5 U.S.C. 804(2).
Statement of Availability of IRS Documents The IRS Revenue Procedures, Notices, and other guidance cited in this preamble is published in the
Internal Revenue Bulletin
and is available from the Superintendent of …
Joint BoardRegulationsDec 30, 2016related by meaning
(a)(9) (9) Directly or indirectly attempting to influence, or offering or agreeing to attempt to influence, the official action of any officer or employee of the Internal Revenue Service by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise of an advantage, or b…
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
icipated in the development of the regulation.
List of Subjects in 26 CFR Part 31
Employment taxes
Income taxes
Penalties
Pensions
Railroad retirement Reporting and recordkeeping requirements
Social security
Unemployment compensation
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 31 is amended as fo…
Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… IRCRevenue ProceduresJan 2, 2020
… revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plans opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Co…
76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary IRCProposed Rules (FR)Proposed Aug 22, 2011
…tate of Rhode Island and Providence Plantations, August 21, 2010.
Back to Citation
36.
Utah Code § 31A-22-613.5 (2010).
Back to Citation
37. Division of Health Care Administration, Rule 10.000: Quality Assurance Standards and Consumer Protections for Managed Care Plans, State of Vermont, September 20, 1997.
Back to C…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016related by meaning
note, Pub. L. 114-74 at § 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b1), 1182(n), 1182(t), and 1184; 29 U.S.C. 49
et seq.; sec 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.S.C. 1182 note); and Title IV, Pub. L. 105-277, 112 Stat. 2681; and 28 U.S.C. 2461 note, Pub. L. 114-74 at § 70…
Rev. Proc. 2026-30 — Application Procedures for Letter Rulings and Nonbank Trustee Approval Letters from IRS Employee Plans IRCRevenue ProceduresAug 24, 2026
…livery service should be sent to:
Internal Revenue Service Attention: EP Opinion Letters TE/GE Stop 31A Team 105 7940 Kentucky Drive Florence, KY 41042
Note: Hand-delivered requests must be marked OPINION LETTER SUBMISSION. The delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m…
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…
76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Aug 22, 2011related by meaning
use these regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy of the Small Busin…