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Go to 29 U.S.C. § 411 (not yet in the library — opens the official source)
76 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. REG-104946-07 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(…
    IRCProposed Rules (FR)Proposed Mar 17, 2008
    …benefit plan (or portion of such a plan) which has an effect similar to a plan described in section 411(a)(13)(C)(i). Section 411(b)(1)(H)(i) provides that a defined benefit plan fails to comply with section 411(b) if, under the plan, an employee’s benefit accrual is ceased, or the employee’s rate of benefit accrual is…
  2. Notice 2007-6 — Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determinatio…
    IRCNoticesJan 16, 2007
    specified market indices) and the assumed interest rate. B. Section 411(a)(13): Special rules for the application of §§ 411(a)(2), 411(c), and 417(e). 1. In general. Section 411(a)(13)(A) provides special rules with respect to §§ 411(a)(2), 411(c), and 417(e) for benefits expressed as the balance of a hypothetical acco…
  3. 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 …
  4. 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…
  5. Treas. Reg. § 1.411(d)-4(a)(3) — Section 411(d)(6) protected benefits.
    IRCRegulationsMar 14, 2019★ strong match
    (a)(3) (3) Certain transactions
  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. 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…
  8. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007related by meaning
    EGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Par. 22. The authority citation for part 11 continues to read in part as follows: Authority: 26 U.S.C. 7805.* * * §11.415(c)(4)-1 [Removed] Par. 23. Section 11.415(c)(4)-1 is removed. Kevin M. Brown, Deputy Commissioner for Services and Enforcement. A…
  9. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016related by meaning
    ions to a plan subject to § 412), prohibited transactions, and failures to file the Form 5500 series cannot be corrected under this revenue procedure. (2) Section 4974. As part of VCP and Audit CAP, if a failure involves the failure to satisfy the minimum required distribution requirements of § 401(a)(9), in appropriat…
  10. Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2010
    …ash balance plans and other hybrid defined benefit plans. (2008 C. L.). WRERA § 107(b)(1) amended § 411(b)(5). (2009 C. L.). Notice 2009-97, 2009-52 I.R.B. 972, extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of §…
  11. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. T.D. 9693 — Final regulations (TD 9505) concerning hybrid defined benefit plans under Code sections 411(a)(13) and 411(b)(5) were published in 2010. These final regulation…
    IRCTreasury DecisionsOct 6, 2014
    …3 T.D. 9693 Final regulations (TD 9505) concerning hybrid defined benefit plans under Code sections 411(a)(13) and 411(b)(5) were published in 2010. These final regulations, which finalize proposed regulations that were also published in 2010, provide additional guidance concerning hybrid defined benefit plans under Co…
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. 81 FR 4599 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
    IRCProposed Rules (FR)Proposed Jan 27, 2016
    … of the term governmental plan for purposes of title I and title IV of ERISA, respectively. Section 411(e)(1) of the Code provides that the provisions of section 411, other than section 411(e)(2), do not apply to a governmental plan. Under section 411(e)(2), a governmental plan is treated as meeting the requirements of…
  17. Treas. Reg. § 1.411(d)-3(i) — Section 411(d)(6) protected benefits.
    IRCRegulationsJan 19, 2024related by meaning
    (i) (i) [Reserved]
  18. 80 FR 70680 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans
    IRCFinal Rules (FR)Nov 16, 2015
    ocument contains amendments to the Income Tax Regulations (26 CFR part 1) under sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code). Generally, a defined benefit pension plan must satisfy the minimum vesting standards of section 411(a) and the accrual requirements of section 411(b) in order to be qual…
  19. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  20. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.