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Go to ERISA 223 (not yet in the library — opens the official source)
73 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. Notice 2024-75 — Preventive Care for Purposes of Qualifying as a High Deductible Health Plan under Section 223
    IRCNoticesOct 28, 2024
    … care for purposes of the safe harbor for the absence of a preventive care deductible under section 223(c)(2)(C). Consequently, preventive care for purposes of section 223(c)(2)(C) includes all benefits for OTC oral contraceptives for a covered individual potentially capable of becoming pregnant, including, but not lim…
  2. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    … that filed the Form 5500 or the Form 5500-SF did not attach an audit report. Back to Citation 67.  ERISA section 412 and related regulations (29 CFR 2550.412-1 and 29 CFR part 2580) generally require every fiduciary of an employee benefit plan and every person who handles funds or other property of such plan to be bon…
  3. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018related by meaning
    … that filed the Form 5500 or the Form 5500-SF did not attach an audit report. Back to Citation 66.  ERISA section 412 and related regulations (29 CFR 2550.412-1 and 29 CFR part 2580) generally require every fiduciary of an employee benefit plan and every person who handles funds or other property of such plan to be bon…
  4. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
  5. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    e meaning of section 3(21)(A)(i) of ERISA. See Advisory Opinion 97-16A (May 22, 1997). Back to Citation 20.  29 CFR 2510.3-21(c). Back to Citation 21.  The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
  6. PLR 202434006 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsAug 23, 2024
    … Savings Account Taxpayer offers a high deductible health plan (HDHP) within the meaning of section 223(c)(2). Employees who elect the HDHP and who are otherwise eligible individuals under section 223(c)(1) are eligible to contribute to the Employee’s HSA on a pre-tax basis through salary reduction to Taxpayer’s sectio…
  7. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
  8. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  9. ERISA § 4223(h) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Purchase of insurance by employer Nothing in this section shall be construed to prohibit the purchase of insurance by an employer from any other person, to limit the circumstances under which such insurance would be payable, or to limit in any way the terms and conditions of such insurance.
  10. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    resource-center/​publications/​compliance-assistance-guide.pdf; Self-Compliance Tool for Part 7 of ERISA: Health Care-Related Provisions, available at https://www.dol.gov/​sites/​default/​files/​ebsa/​about-ebsa/​our-activities/​resource-center/​publications/​compliance-assistance-guide-appendix-a.pdf; and FAQs on HIPA…
  11. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
  12. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
  13. 85 FR 42782 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCProposed Rules (FR)Proposed Jul 15, 2020
    … and the preceding calendar year.[12] E. High Deductible Health Plans and HSA-Compatibility Section 223 of the Code permits eligible individuals to establish and contribute to HSAs. HSAs are tax-favored accounts established for the purpose of providing tax benefits to pay for qualified medical expenses on behalf of the…
  14. Rev. Proc. 2021-25 — This revenue procedure provides the 2022 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code a…
    IRCRevenue ProceduresMay 24, 2021
    …ovides the 2022 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regu…
  15. 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
    …2 .02 Steps for exhausting administrative remedies 222 .03 Applicant’s request for § 7805(b) relief 223 .04 Interested parties 223 .05 Deemed exhaustion of administrative remedies 223 .06 Service must have reasonable time to act on appeal 223 .07 Service must have reasonable time to act on request for § 7805(b) relief …
  16. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    r 2019 income , identifying it as a “disagreed amt. – re: IRC# 223(c)[sic](2)”. This deduction was not reported on Form 8889 , Health Savings Accounts (HSAs). Instead, it was listed with their section 162 deductions on one of the “workschedule s . ” Mr. Janangelo claims that the deduction was permitted pursuant to sect…
  17. 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
    … REQUESTS SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING REQUESTS? 223 .01 In general 223 .02 Is not bound by informal opinion expressed 223 .03 Will return any letter ruling request mistakenly sent to wrong address 223 .04 Tells taxpayer if request lacks essential information during in…
  18. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
  19. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  20. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.