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76 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …C.-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-insurance.
  2. 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…
  3. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …& Dana P. Goldman, Overpaying for Prescription Drugs: The Copay Clawback, (2018), https://schaeffer.usc.edu/​research/​overpaying-for-prescription-drugs/​.) Back to Citation 183.  Megan Thompson (2018), W hy a Patient Paid a $285 Copay for a $40 Drug, https://www.pbs.org/​newshour/​health/​why-a-patient-paid-a-285-copa…
  4. 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…
  5. Notice 2026-48 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
    IRCNoticesAug 24, 2026
    …rtain information addressed in this notice will be subject to the Paperwork Reduction Act (PRA), 44 USC 3507. No collection of information will be required until approved by the Office of Management and Budget (OMB) under the PRA.
  6. 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…
  7. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    NISTRATION AND PROCEDURE 3. The authority citation for part 702 is revised to read as follows: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization…
  8. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    RE 3. The authority citation for part 702 continues to read as follows: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15…
  9. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024★ strong match
    …1.72(p)-1, Q&A-13(b) “§ 1.402(c)-2, Q&A-9(c), Example 6” “Example 6 in § 1.402(c)-2(g)(5)(vi)”. § 1.401(a)(31)-1, Q&A-1(a) “§ 1.402(c)-2, Q&A-3 through Q&A-10 and Q&A-14” “§ 1.402(c)-2”. § 1.401(a)(31)-1, Q&A-1(a) “§ 1.402(c)-2, Q&A-2” “§ 1.402(c)-2(a)(1)(iii)”. § 1.401(a)(31)-1, Q&A-1(a) “§ 1.402(c)-2, Q&A-3 through Q…
  10. T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover …
    IRCTreasury DecisionsMar 23, 2009★ strong match
    … Paragraph 1. The authority citation for part 1 is amended to read as follows: Authority: 26 U.S.C. 401(m)(9) and 26 U.S.C. 7805 * * * Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9) Par. 2. Section 1.401(k)-0 is amended in: 1. The entry for §1.401(k)-2 is amended by— a. Adding the entry for §1.401(k)-2(a)(…
  11. Rev. Rul. 2020-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 13, 2020related by meaning
    Rev. Rul. 2020-2 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2020 plan year. Section 401(l)(5)(E)(i) defines covered compensation with respect to an employee as the average of the contribution and benefi…
  12. REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred…
    IRCProposed Rules (FR)Proposed Sep 2, 2003
    The collections of information in these proposed regulations are contained in §§1.401(k)-1(d)(3)(iii)(C), 1.401(k)-2(b)(3), 1.401(k)-3(d), 1.401 (k)-3(f), 1.401(k)-3(g), 1.401(k)-4(d)(3), 1.401(m)-3(e), 1.401(m)-3(g) and 1.401 (m)-3(h). The information required by §§1.401(k)-3(d), 1.401(k)-3(f), 1.401 (k)-3(g), 1.401(m…
  13. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024
    …dual retirement annuity described in section 408(b). 6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
  14. REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin…
    IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
    mployee is given a notice that satisfies the requirements of §1.401(k)-3(g)(2). Linda E. Stiff, Deputy Commissioner for Services and Enforcement. Note (Filed by the Office of the Federal Register on May 15, 2009, 8:45 a.m., and published in the issue of the Federal Register for May 18, 2009, 74 F.R. 23134) Drafting Inf…
  15. 29 C.F.R. § 4010.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    This part prescribes the requirements for annual filings with PBGC under ERISA section 4010.
  16. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    9 CFR Parts 1902 and 1903 Intergovernmental relations Law enforcement Occupational Safety and Health Penalties 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Penalties Pensions Reporting and recordkeeping 29 CFR Part 2575 Administrative practice and procedure Employee be…
  17. 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
    …d adding in its place the phrase “section 4006(a)(3)(I) of ERISA for certain small employers”. PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING 9. The authority citation for part 4010 continues to read as follows:
  18. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    IAL INFORMATION REPORTING 6. The authority citation for part 4010 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1310. 7. In § 4010.2: a. Amend the introductory text by removing “and” and adding at the end of the sentence “, ultimate parent, and U.S. entity”. b. Add, in alphabetical order, the definitio…
  19. 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 3. The authority citation for part 702 continues to read as follows: Authority: 5 U.S.C. 301, and 8171 et seq.;33 U.S.C. 901 et seq.;42 U.S.C. 1651 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec.701; Reorganization Plan No. 6 of 1950, 15 …
  20. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …