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88 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …ailable at: https://fas.org/​sgp/​crs/​secrecy/​RL34101.pdf. Back to Citation 217.   See 45 CFR 158.221(b)(3) for “mini-med” plans and 45 CFR 158.221(b)(4) for “expatriate” plans; see also the Health Insurance Issuers Implementing Medical Loss Ratio (MLR) Requirements Under the Patient Protections and Affordable Care A…
  5. 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
    …T CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HAVE DISCRETION TO ISSUE LETTER RULINGS? 221 .01 Ordinarily not in certain areas because of factual nature of the problem 221 .02 No “comfort” letter rulings 221 .03 Not on alternative plans or hypothetical situations 221 .04 Ordinarily not on part of an integr…
  6. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    ns, and as such would have no implications for the States or the relationship or distribution of power between the National Government and the States. List of Subjects in 29 CFR Part 2570 Administrative practice and procedure Employee benefit plans Employee Retirement Income Security Act Federal Employees' Retirement S…
  7. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021
    …ragraph (b), when the alleged failure involves HMOs. 7. Transition to State Enforcement (45 CFR 150.221) HHS proposes to make conforming amendments to 45 CFR 150.221(a)(2) to provide that the discussions between CMS and state officials regarding transition to state enforcement would include instructions to providers an…
  8. Treas. Reg. § 1.411(b)(5)-1(c)(5) — Reduction in rate of benefit accrual under a defined benefit plan.
    IRCRegulationsSep 17, 2024
    …ght life annuity attributable to Participant B's opening hypothetical account balance at age 43 is $221 per month. Application of the same actuarial assumptions to Participant B's benefit of $1,000 per month commencing at age 65 (under Plan E as in effect on December 31, 2011) would result in a straight life annuity co…
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 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
    …of final determination 220 .05 Issuance of the notice of final determination (qualified plans only) 221 SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES (QUALIFIED PLANS ONLY)? 221 .01 In general 221 .02 Steps for exhausting administrative remedies 221 .03 Applicant’s request for § 7805(b) relief 2…
  11. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  12. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. Rev. Proc. 2016-6 — 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 4, 2016
    r § 414(m) or § 414(n) 220 .03 Forms 221 .04 Employer is responsible for determining status under § 414(m) and § 414(n) 221 .05 Pre-approved plans 221 .06 Required information for § 414(m) determination 221 .07 Required information for § 414(n) determination 222 SECTION 15. WAIVER OF MINIMUM FUNDING 222 .01 Applicabili…
  15. 89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service
    IRCProposed Rules (FR)Proposed Dec 26, 2024related by meaning
    will not bar any proceeding under subpart F but will preclude the use of a copy of the report in a proceeding under subpart F. (e) Applicability date. This section is applicable to conduct occurring on or after [date 30 days after date of publication of final regulations in the Federal Register ]. Par. 34. Add subpart …
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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
    … fewer than 26 participants 220 .07 Information described in § 6104(a)(1)(D) should not be included 221 .08 Availability of additional information to interested parties 221 .09 Availability of notice to interested parties 221 SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS ONLY)…
  18. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018
    …9 SECTION 34. PAPERWORK REDUCTION ACT 219 DRAFTING INFORMATION 220 APPENDIX A-SCHEDULE OF USER FEES 221 .01 Letter ruling requests 221 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs 221 .03 Opinion letters on master …
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]