76 FR 21805 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)Apr 19, 2011
300.0 is amended by:
1. Redesignating paragraph (b)(9) as paragraph (b)(12).
2. Adding new paragraph (b)(9).
3. Adding paragraphs (b)(10) and (b)(11). The additions read as follows.
§ 300.0
User fees; in general.
* * * * *
(b) * * *
(9) Taking the special enrollment examination to become an enrolled retirement plan age…
83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Nov 19, 2018★ strong match
ART 300—USER FEES
Paragraph. 1.
The authority citation for part 300 continues to read as follows:
Authority:
31 U.S.C. 9701.
§ 300.0
[Amended]
Par. 2. Section 300.0 is amended by removing paragraph (b)(10) and redesignating paragraphs (b)(11) through (13) as paragraphs (b)(10) through (12).
Par. 3.
Section 300.5 is ame…
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…
75 FR 76940 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Dec 10, 2010★ strong match
…fice of the Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph 1.
The authority citation for …
84 FR 20801 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)May 13, 2019
ART 300—USER FEES
Paragraph. 1.
The authority citation for part 300 continues to read as follows:
Authority:
31 U.S.C. 9701.
§ 300.0
[Amended]
Par. 2. Section 300.0 is amended by removing paragraph (b)(10) and redesignating paragraphs (b)(11) through (13) as paragraphs (b)(10) through (12).
Par. 3.
Section 300.5 is ame…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Fees, Gift taxes, Income taxes, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
Accordingly, the Treasury Department and the IRS amend 26 CFR part 300 a…
87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Mar 1, 2022★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph. 1.
The authority citation for…
86 FR 53893 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCProposed Rules (FR)Proposed Sep 29, 2021★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
( printed page 53897)
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph 1.
The a…
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
plan
$300
$300
(4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement or single document plan
$1,000
$1,000 (5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification nu…
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…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
es the same transaction as the criminal action. HHS proposes to codify that statutory language in 45 CFR 150.521.
32. Judicial Review (45 CFR 150.523) HHS proposes in 45 CFR 150.523 that any responsible provider or facility against which a final decision imposing a civil money penalty is entered pursuant to this subpar…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4245
Employee benefit plans
Pension insurance Reporting and recordkeeping requirements
29 CFR Part 4262
Employee benefits plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4281
Em…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016related by meaning
00 per request
110 per day, not to exceed 1,100 per request
147 per day, not to exceed 1,472 per request.
EBSA
Employee Retirement Income Security Act Section 502(c)(7)—Per day for each failure to provide notices of blackout periods and of right to divest employer securities—each statutory recipient a separate violatio…
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017related by meaning
re to file annual report for Multiple Employer Welfare Arrangements (MEWAs)
29 CFR 2575.2(d)
1,502
1,527.
EBSA
Employee Retirement Income Security Act Section 502(c)(6)—Per day for each failure to provide Secretary of Labor requested documentation not to exceed a per-request maximum
29 CFR 2575.2(e)
147 per day, not to…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
nsion insurance
29 CFR Part 4010
Employee benefit plans
Penalties
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4022 Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4041A
Employee benefit plans
Pension insurance
Reporting and recor…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…
89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit IRCFinal Rules (FR)Dec 11, 2024
…ross Sales
[Year 2]
Month
Number of
units
Amount in
€
€/$ yearly
average rate
Amount in $
Jan
100
€ 300
€1 = $1.05
$315.00
Feb
200
600 €1 = $1.05
630.00
March
0
0
€1 = $1.05
0.00
April
200
600
€1 = $1.05
630.00
May
100
300
€1 = $1.05
315.00
June
0
0
€1 = $1.05
0.00
July
100
300
€1 = $1.05
315.00
Aug
100
300
€1 = $1.05
…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
Month
Number of units
Amount in €
€/$ yearly average rate
Amount in $
Jan
100
300
€1 = $1.05
315.00
Feb
200
600
€1 = $1.05
630.00
March
0
0
€1 = $1.05 0.00
April
200
600
€1 = $1.05
630.00
May
100
300
€1 = $1.05
315.00
June
0
0
€1 = $1.05
0.00
July
100
300
€1 = $1.05
315.00
Aug
100
300
€1 = $1.05
315.00
Sept
0
0
€1 = $1…
87 FR 58968 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)Sep 29, 2022★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Adoption of Amendments to the Regulations
Accordingly, the Treasury Department and the IRS amend 26 CFR part 300 as follows:
PART 300—USER FEES
Paragraph. 1.
The aut…
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…