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Go to 29 U.S.C. § 2002 (not yet in the library — opens the official source)
81 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004
    …'s consent to effect the change and to prevent amounts from being duplicated or omitted. Rev. Proc. 2002-9, 2002-1 C.B. 32, provides the exclusive procedures by which a taxpayer may obtain the automatic consent of the Commissioner to make the changes in method of accounting described in that revenue procedure’s APPENDI…
  2. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    ory change was discussed in the “Introduction” portion of the preamble to Treasury Decision 8470. 58 Fed. Reg. 5264. Treasury Decision 8470 was issued the same day as the notice of proposed rulemaking , January 21, 1993, setting forth the proposed regulations on foreign legal restrictions. T.D. 8470, 58 Fed. Reg. 5310;…
  3. 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…
  4. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011
    … employees in 2000-2003. Leading Edge did not provide health insurance benefits to its employees in 2002-04. Leading Edge maintained a portfolio account with Advest, Inc. From August 2003 through December 2004 Leading Edge - 20 - maintained a portfolio of stocks and received dividends." Leading Edge also maintained che…
  5. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    …2006-36 I.R.B. 353; Rev. Rul. 2005-24, 2005-1 C.B. 892; Rev. Rul. 2003-102, 2003-2 C.B. 559; Notice 2002-45, 2002-2 C.B. 93; Rev. Rul. 2002-41, 2002-2 C.B. 75; Rev. Rul. 69-141, 1969-1 C.B. 48. New section 106(e) provides that a health FSA will not fail to satisfy the requirements of sections 105 or 106 merely because …
  6. 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…
  7. T.C. Memo. 2014-14 — Ries Enterprises, Inc. v. Commissioner
    IRCCourt RulingsJan 27, 2014
    … 20%. Mr. Ries, a disqualified person, is therefore treated as owning all of petitioner's stock for 2002. See secs. 409(p)(3), -14- [*14] 318(a)(1)(A); sec. 1.409(p)-1(e)(2), Income Tax Regs. Accordingly, 2002 is a nonallocation year. See sec. 409(p)(3). D. The Plan Violated Section 409(p) for 2002. The Plan made an im…
  8. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    t Fairness Act of 1996 (5 U.S.C. 801 et seq.) and will be transmitted to Congress and the Comptroller General for review. Unfunded Mandates Reform Act For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), the proposed rule does not include any Federal mandate that may result in expenditures by State…
  9. T.C. Memo. 2008-17 — Herbert & Christine Bangs v. Commissioner
    IRCCourt RulingsJan 31, 2008
    …. Commissioner , 93 T .C . 181, 195 (1989) . The record establishes, and we have found, that during 2002 Mr . Bangs paid to Ms . Platt $8,803 .87 pursuant to the divorce decree provision in question . Date of Payment Amount . of Paymen t 01/14/2002 728 .9 1 02/13/2002 728 .9 1 03/13/2002 728 .9 1 04/15/2002 728 .9 1 05…
  10. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    e MEWAs and limit the losses suffered by American workers and their families when abusive MEWAs become insolvent and fail to reimburse medical claims. List of Subjects 29 CFR Part 2560 Administrative practice and procedure Employee welfare benefit plans Employee Retirement Income Security Act Law enforcement Pensions M…
  11. 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…
  12. 29 C.F.R. § 2550.408b-2(c)(1)(x) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017related by meaning
    (c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section. (c)(1)(xi) (xi)…
  13. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  14. 29 C.F.R. § 2570.92 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) penalty proceedings, this section shall apply in lieu of 29 CFR 18.3.
  15. 29 C.F.R. § 2570.3 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
  16. 29 C.F.R. § 2570.62 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
  17. Treas. Reg. § 54.4980B-2(f) — Plans that must comply.
    IRCRegulationsDec 30, 2016
    …e for the year. Thus, the second condition in paragraph (c) of this Q&A-8 is also satisfied for the 2002 plan year. Because both conditions in paragraph (c) of this Q&A-8 are satisfied for 2002, with respect to any qualifying event occurring in 2002, the health FSA is not obligated to make COBRA continuation coverage a…
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 2570.132 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
  20. Notice 2004-34 — Minimum funding standards; interest rates; section 101 of Pension Funding Equity Act. This notice describes the method for determining the permissible range of…
    IRCNoticesMay 3, 2004
    ….39 6.65 7.39 2001 October 7.37 6.64 7.37 2001 November 7.36 6.62 7.36 2001 December 7.34 6.61 7.34 2002 January 7.34 6.60 7.34 2002 February 7.33 6.60 7.33 2002 March 7.32 6.59 7.32 2002 April 7.32 6.58 7.32 2002 May 7.31 6.58 7.31 2002 June 7.30 6.57 7.30 2002 July 7.28 6.55 7.28 2002 August 7.26 6.53 7.26 2002 Septe…