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cfr_annual · CFR · GovInfo CFR annual editions 1997-2016
Started 2026-10-03 16:08:11 · finished 2026-10-03 18:28:52 · 650 amended, 643 added, 0 removed
Amended (650)
29 C.F.R. § 2509.99-1 Interpretive Bulletin Relating to Payroll Deduction IRAs.
effective Jul 1, 2000 · 64 FR 33001, June 18, 1999 · history 29 C.F.R. § 2510.3-102 Definition of “plan assets”—participant contributions.
effective Jul 1, 1998 · 62 FR 62936, Nov. 25, 1997 · history 29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
effective Jul 1, 2013 · 78 FR 13792, Mar. 1, 2013 · history 29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
effective Jul 1, 2004 · 68 FR 17501, Apr. 9, 2003 · history 29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
effective Jul 1, 2003 · 65 FR 7163, Feb. 11, 2000 · history 29 C.F.R. § 2520.101-5 Annual funding notice for defined benefit pension plans.
effective Jul 1, 2015 · 80 FR 5645, Feb. 2, 2015 · history 29 C.F.R. § 2520.102-3 Contents of summary plan description.
effective Jul 1, 2001 · 66 FR 36368, July 11, 2001 · history 29 C.F.R. § 2520.102-3 Contents of summary plan description.
effective Jul 1, 1998 · 62 FR 36205, July 7, 1997 · history 29 C.F.R. § 2520.102-3 Contents of summary plan description.
effective Jul 1, 2003 · 66 FR 36368, July 11, 2001 · history 29 C.F.R. § 2520.102-3 Contents of summary plan description.
effective Jul 1, 1999 · 63 FR 48375, Sept. 9, 1998 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Jul 1, 2008 · 72 FR 64727, Nov. 16, 2007 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Jul 1, 2000 · 65 FR 21080, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Jul 1, 2007 · 71 FR 41368, July 21, 2006 · history 29 C.F.R. § 2520.103-2 Contents of the annual report for a group insurance arrangement.
effective Jul 1, 2000 · 65 FR 21080, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-6 Definition of reportable transaction for Annual Return/Report.
effective Jul 1, 2000 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-9 Direct filing for bank or insurance carrier trusts and accounts.
effective Jul 1, 2000 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-10 Annual report financial schedules.
effective Jul 1, 2000 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-11 Use of electronic media for maintenance and retention of records.
effective Jul 1, 2000 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
effective Jul 1, 2000 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-20 Limited exemption for certain small welfare plans.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-21 Limited exemption for certain group insurance arrangements.
effective Jul 1, 2000 · 65 FR 21084, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
effective Jul 1, 2000 · 65 FR 21084, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
effective Jul 1, 2001 · 65 FR 62973, Oct. 19, 2000 · history 29 C.F.R. § 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
effective Jul 1, 2000 · 65 FR 21084, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
effective Jul 1, 2000 · 65 FR 21085, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
effective Jul 1, 2008 · 72 FR 64728, Nov. 16, 2007 · history 29 C.F.R. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
effective Jul 1, 2003 · 65 FR 62973, Oct. 19, 2000 · history 29 C.F.R. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
effective Jul 1, 2000 · 65 FR 21085, Apr. 19, 2000 · history 29 C.F.R. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
effective Jul 1, 2001 · 65 FR 62973, Oct. 19, 2000 · history 29 C.F.R. § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
effective Jul 1, 2001 · 65 FR 70243, Nov. 21, 2000 · history 29 C.F.R. § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
effective Jul 1, 1998 · 62 FR 36205, July 7, 1997 · history 29 C.F.R. § 2530.206 Time and order of issuance of domestic relations orders.
effective Jul 1, 2010 · 72 FR 10073, Mar. 7, 2007 · history 29 C.F.R. § 2530.206 Time and order of issuance of domestic relations orders.
effective Jul 1, 2011 · 75 FR 32850, June 10, 2010 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective Jul 1, 2009 · 73 FR 58463, Oct. 7, 2008 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective Jul 1, 2014 · 73 FR 58463, Oct. 7, 2008 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective Jul 1, 2007 · 72 FR 7520, Feb. 15, 2007 · history 29 C.F.R. § 2550.404a-5 Fiduciary requirements for disclosure in participant-directed individual account plans.
effective Jul 1, 2015 · 80 FR 14304, Mar. 19, 2015 · history 29 C.F.R. § 2550.404a-5 Fiduciary requirements for disclosure in participant-directed individual account plans.
effective Jul 1, 2012 · 76 FR 42542, July 19, 2011 · history 29 C.F.R. § 2550.407d-6 Definition of the term “employee stock ownership plan”.
effective Jul 1, 2006 · 42 FR 44388, Sept. 2, 1977 · history 29 C.F.R. § 2550.408b-2 General statutory exemption for services or office space.
effective Jul 1, 2013 · 77 FR 41680, July 16, 2012 · history 29 C.F.R. § 2550.408b-2 General statutory exemption for services or office space.
effective Jul 1, 2011 · 42 FR 32390, June 24, 1977 · history 29 C.F.R. § 2550.408b-2 General statutory exemption for services or office space.
effective Jul 1, 2012 · 77 FR 5655, Feb. 3, 2012 · history 29 C.F.R. § 2550.408b-19 Statutory exemption for cross-trading of securities.
effective Jul 1, 2009 · 73 FR 58458, Oct. 7, 2008 · history 29 C.F.R. § 2560.502c-2 Civil penalties under section 502(c)(2).
effective Jul 1, 2016 · 68 FR 3734, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-2 Civil penalties under section 502(c)(2).
effective Jul 1, 2003 · 68 FR 3734, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-2 Civil penalties under section 502(c)(2).
effective Jul 1, 2004 · 68 FR 3734, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-2 Civil penalties under section 502(c)(2).
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2560.502c-4 Civil penalties under section 502(c)(4).
effective Jul 1, 2014 · 74 FR 20, Jan. 2, 2009 · history 29 C.F.R. § 2560.502c-4 Civil penalties under section 502(c)(4).
effective Jul 1, 2016 · 74 FR 20, Jan. 2, 2009 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Jul 1, 2006 · 68 FR 17505, Apr. 9, 2003 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Jul 1, 2003 · 68 FR 3734, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Jul 1, 2016 · 68 FR 17505, Apr. 9, 2003 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Jul 1, 2005 · 68 FR 17505, Apr. 9, 2003 · history 29 C.F.R. § 2560.502c-6 Civil penalties under section 502(c)(6).
effective Jul 1, 2016 · 68 FR 3735, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-6 Civil penalties under section 502(c)(6).
effective Jul 1, 2003 · 68 FR 3735, Jan. 24, 2003 · history 29 C.F.R. § 2560.502c-7 Civil penalties under section 502(c)(7).
effective Jul 1, 2008 · 72 FR 44972, Aug. 10, 2007 · history 29 C.F.R. § 2560.502c-7 Civil penalties under section 502(c)(7).
effective Jul 1, 2016 · 72 FR 44972, Aug. 10, 2007 · history 29 C.F.R. § 2560.502c-8 Civil penalties under section 502(c)(8).
effective Jul 1, 2016 · 75 FR 8800, Feb. 26, 2010 · history 20 C.F.R. § 901.11 Enrollment procedures.
effective Apr 1, 2011 · 53 FR 34484, Sept. 7, 1988 · history 20 C.F.R. § 901.20 Standards of performance of actuarial services.
effective Apr 1, 2011 · 43 FR 39757, Sept. 7, 1978 · history 20 C.F.R. § 901.31 Grounds for suspension or termination of enrollment.
effective Apr 1, 2011 · history 20 C.F.R. § 901.32 Receipt of information concerning enrolled actuaries.
effective Apr 1, 2011 · history 29 C.F.R. § 4000.1 What are these filing rules about?
effective Jul 1, 1998 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4000.2 What definitions do I need to know for these rules?
effective Jul 1, 1998 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Jul 1, 2014 · 79 FR 13559, Mar. 11, 2014 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Jul 1, 2005 · 70 FR 11543, Mar. 9, 2005 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Jul 1, 2006 · 71 FR 31080, June 1, 2006 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2010 · 74 FR 59095, Nov. 17, 2009 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 1998 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2012 · 76 FR 34601, June 14, 2011 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2011 · 74 FR 59095, Nov. 17, 2009 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2009 · 74 FR 11029, Mar. 16, 2009 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2015 · 79 FR 70094, Nov. 25, 2014 · history 29 C.F.R. § 4003.1 Purpose and scope.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.33 Where to submit request for reconsideration.
effective Jul 1, 2004 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4003.53 Where to file.
effective Jul 1, 2004 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4006.2 Definitions.
effective Jul 1, 2008 · 73 FR 15074, Mar. 21, 2008 · history 29 C.F.R. § 4006.2 Definitions.
effective Jul 1, 2001 · 65 FR 75163, Dec. 1, 2000 · history 29 C.F.R. § 4006.3 Premium rate.
effective Jul 1, 2008 · 73 FR 15074, Mar. 21, 2008 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Jul 1, 2014 · 79 FR 13560, Mar. 11, 2014 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Jul 1, 2008 · 73 FR 15074, Mar. 21, 2008 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Jul 1, 2006 · 71 FR 31081, June 1, 2006 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2006 · 71 FR 31081, June 1, 2005 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2001 · 65 FR 75163, Dec. 1, 2000 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2009 · 73 FR 15075, Mar. 21, 2008 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2008 · 73 FR 15075, Mar. 21, 2008 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2004 · 65 FR 75163, Dec. 1, 2000 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 1998 · 62 FR 60428, Nov. 7, 1997 · history 29 C.F.R. § 4010.2 Definitions.
effective Jul 1, 2009 · 74 FR 11029, Mar. 16, 2009 · history 29 C.F.R. § 4010.3 Filing requirement.
effective Jul 1, 2005 · 70 FR 11544, Mar. 9, 2005 · history 29 C.F.R. § 4010.5 Information year.
effective Jul 1, 2005 · 70 FR 11544, Mar. 9, 2005 · history 29 C.F.R. § 4010.6 Information to be filed.
effective Jul 1, 2009 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.6 Information to be filed.
effective Jul 1, 2005 · 70 FR 11544, Mar. 9, 2005 · history 29 C.F.R. § 4010.7 Identifying information.
effective Jul 1, 2005 · 70 FR 11544, Mar. 9, 2005 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jul 1, 2016 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jul 1, 2006 · 70 FR 11545, Mar. 9, 2005 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jul 1, 2005 · 70 FR 11545, Mar. 9, 2005 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jul 1, 2009 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.9 Financial information.
effective Jul 1, 2005 · 70 FR 11545, Mar. 9, 2005 · history 29 C.F.R. § 4010.10 Due date and filing with the PBGC.
effective Jul 1, 2004 · 68 FR 61353, Oct. 28, 2003 · history 29 C.F.R. § 4010.13 Confidentiality of information submitted.
effective Jul 1, 1998 · 62 FR 36994, July 10, 1997 · history 29 C.F.R. § 4022.2 Definitions.
effective Jul 1, 2012 · 76 FR 34601, June 14, 2011 · history 29 C.F.R. § 4022.2 Definitions.
effective Jul 1, 2010 · 74 FR 59096, Nov. 17, 2009 · history 29 C.F.R. § 4022.2 Definitions.
effective Jul 1, 2014 · 79 FR 25672, May 6, 2014 · history 29 C.F.R. § 4022.2 Definitions.
effective Jul 1, 2011 · 74 FR 59096, Nov. 17, 2009 · history 29 C.F.R. § 4022.3 Guaranteed benefits.
effective Jul 1, 2011 · 61 FR 67943, Dec. 26, 1996 · history 29 C.F.R. § 4022.4 Entitlement to a benefit.
effective Jul 1, 2002 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.4 Entitlement to a benefit.
effective Jul 1, 2011 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.6 Annuity payable for total disability.
effective Jul 1, 2002 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.6 Annuity payable for total disability.
effective Jul 1, 2011 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Jul 1, 2015 · 79 FR 70094, Nov. 25, 2014 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Jul 1, 2006 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Jul 1, 2002 · 67 FR 16954, Apr. 8, 2002 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Jul 1, 2000 · 65 FR 14752 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Jul 1, 1999 · 63 FR 38306, July 16, 1998 · history 29 C.F.R. § 4022.8 Form of payment.
effective Jul 1, 2015 · 79 FR 70095, Nov. 25, 2014 · history 29 C.F.R. § 4022.21 Limitations; in general.
effective Jul 1, 2002 · 67 FR 16956, Apr. 8, 2002 · history 29 C.F.R. § 4022.21 Limitations; in general.
effective Jul 1, 2011 · 67 FR 16956, Apr. 8, 2002 · history 29 C.F.R. § 4022.22 Maximum guaranteeable benefit.
effective Jul 1, 2012 · 76 FR 34602, June 14, 2011 · history 29 C.F.R. § 4022.24 Benefit increases.
effective Jul 1, 2011 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4022.24 Benefit increases.
effective Jul 1, 2012 · 76 FR 34603, June 14, 2011 · history 29 C.F.R. § 4022.24 Benefit increases.
effective Jul 1, 1998 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4022.24 Benefit increases.
effective Jul 1, 2014 · 79 FR 25672, May 6, 2014 · history 29 C.F.R. § 4022.25 Five-year phase-in of benefit guarantee.
effective Jul 1, 2011 · 67 FR 16956, Apr. 8, 2002 · history 29 C.F.R. § 4022.25 Five-year phase-in of benefit guarantee.
effective Jul 1, 2002 · 67 FR 16956, Apr. 8, 2002 · history 29 C.F.R. § 4022.61 Limitations on benefit payments by plan administrator.
effective Jul 1, 2011 · 62 FR 60428, Nov. 7, 1997 · history 29 C.F.R. § 4022.61 Limitations on benefit payments by plan administrator.
effective Jul 1, 1998 · 62 FR 60428, Nov. 7, 1997 · history 29 C.F.R. § 4022.62 Estimated guaranteed benefit.
effective Jul 1, 2007 · 61 FR 36626, July 12, 1996 · history 29 C.F.R. § 4022.62 Estimated guaranteed benefit.
effective Jul 1, 2011 · 61 FR 36626, July 12, 1996 · history 29 C.F.R. § 4022.62 Estimated guaranteed benefit.
effective Jul 1, 2014 · 79 FR 25674, May 6, 2014 · history 29 C.F.R. § 4022.62 Estimated guaranteed benefit.
effective Jul 1, 2012 · 76 FR 34604, June 14, 2011 · history 29 C.F.R. § 4022.63 Estimated asset-funded benefit.
effective Jul 1, 2011 · 61 FR 36626, July 12, 1996 · history 29 C.F.R. § 4022.81 General rules.
effective Jul 1, 2012 · 76 FR 34604, June 14, 2011 · history 29 C.F.R. § 4022.82 Method of recoupment.
effective Jul 1, 2011 · 63 FR 29354, May 29, 1998 · history 29 C.F.R. § 4022.82 Method of recoupment.
effective Jul 1, 1998 · 63 FR 29354, May 29, 1998 · history 29 C.F.R. § 4022B.1 Aggregate payments limitation.
effective Jul 1, 2002 · 67 FR 16959, Apr. 8, 2002 · history 29 C.F.R. § 4041.3 Computation of time; filing and issuance rules.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.6 Effect of failure to provide required information.
effective Jul 1, 2016 · history 29 C.F.R. § 4041.6 Effect of failure to provide required information.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.7 Challenges to plan termination under collective bargaining agreement.
effective Jul 1, 1998 · history 29 C.F.R. § 4041A.3 Method and date of filing; where to file; computation of time; issuances to third parties.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4041A.24 Plan valuations and monitoring.
effective Jul 1, 2014 · 79 FR 30462, May 28, 2014 · history 29 C.F.R. § 4041A.25 Periodic determinations of plan solvency.
effective Jul 1, 2016 · 80 FR 55745, Sept. 17, 2015 · history 29 C.F.R. § 4043.5 How and where to file.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4043.6 Date of filing.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4043.31 Extraordinary dividend or stock redemption.
effective Jul 1, 2016 · history 29 C.F.R. § 4044.2 Definitions.
effective Jul 1, 2002 · 67 FR 16959, Apr. 8, 2002 · history 29 C.F.R. § 4044.2 Definitions.
effective Jul 1, 2011 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4044.2 Definitions.
effective Jul 1, 2009 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4044.13 Priority category 3 benefits.
effective Jul 1, 2011 · 67 FR 38003, May 31, 2002 · history 29 C.F.R. § 4044.13 Priority category 3 benefits.
effective Jul 1, 2002 · 67 FR 38003, May 31, 2002 · history 29 C.F.R. § 4044.13 Priority category 3 benefits.
effective Jul 1, 1998 · 62 FR 67729, Dec. 30, 1997 · history 29 C.F.R. § 4044.52 Valuation of benefits.
effective Jul 1, 2000 · 65 FR 14753, Mar. 17, 2000 · history 29 C.F.R. § 4044.52 Valuation of benefits.
effective Jul 1, 1999 · 63 FR 38306, July 16, 1998 · history 29 C.F.R. § 4044.53 Mortality assumptions.
effective Jul 1, 2006 · 70 FR 72207, Dec. 2, 2005 · history 29 C.F.R. § 4044.53 Mortality assumptions.
effective Jul 1, 2000 · 65 FR 14753, Mar. 17, 2000 · history 29 C.F.R. § 4044.54 Interest assumptions.
effective Jul 1, 1999 · 63 FR 38306, July 16, 1998 · history 29 C.F.R. § 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
effective Jul 1, 2011 · history 29 C.F.R. § 4062.3 Amount and payment of section 4062(b) liability.
effective Jul 1, 2006 · history 29 C.F.R. § 4062.7 Calculating interest on liability and refunds of overpayments.
effective Jul 1, 2006 · history 29 C.F.R. § 4062.9 Arrangements for satisfying liability.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4062.9 Arrangements for satisfying liability.
effective Jul 1, 2006 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4062.10 Method and date of filing; where to file.
effective Jul 1, 2006 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4062.10 Method and date of filing; where to file.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4203.4 Requests for PBGC approval of plan amendments.
effective Jul 1, 2004 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4204.21 Requests to PBGC for variances and exemptions.
effective Jul 1, 2004 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4219.1 Purpose and scope.
effective Jul 1, 2009 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Jul 1, 2006 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Jul 1, 1998 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Jul 1, 2014 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4233.16 Coordination of benefits under original plan and successor plan.
effective Jul 1, 2016 · history 29 C.F.R. § 4245.3 Notice of insolvency.
effective Jul 1, 2006 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.3 Notice of insolvency.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.5 Notice of insolvency benefit level.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.5 Notice of insolvency benefit level.
effective Jul 1, 2006 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4281.3 Filing and issuance rules.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4281.43 Notice of insolvency.
effective Jul 1, 2004 · 68 FR 61458, Oct. 28, 2003 · history 29 C.F.R. § 4281.43 Notice of insolvency.
effective Jul 1, 2014 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4281.47 Application for financial assistance.
effective Jul 1, 2014 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4901.6 Filing rules; computation of time.
effective Jul 1, 2006 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4902.3 Procedures for determining existence of and requesting access to records.
effective Jul 1, 2004 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4902.3 Procedures for determining existence of and requesting access to records.
effective Jul 1, 2009 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4902.6 Action on request for amendment of a record.
effective Jul 1, 2009 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4902.6 Action on request for amendment of a record.
effective Jul 1, 2004 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4902.7 Appeal of a denial of a request for amendment of a record.
effective Jul 1, 2009 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4902.7 Appeal of a denial of a request for amendment of a record.
effective Jul 1, 2004 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4902.9 Privacy Act provisions for which PBGC claims an exemption.
effective Jul 1, 2002 · 66 FR 32222, June 14, 2001 · history 29 C.F.R. § 4902.9 Privacy Act provisions for which PBGC claims an exemption.
effective Jul 1, 2009 · 66 FR 32222, June 14, 2001 · history 29 C.F.R. § 4902.9 Privacy Act provisions for which PBGC claims an exemption.
effective Jul 1, 2001 · history 29 C.F.R. § 4902.10 Specific exemption: Personnel Security Investigation Records.
effective Jul 1, 2009 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4902.10 Specific exemption: Personnel Security Investigation Records.
effective Jul 1, 2006 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4903.2 What do these regulations cover?
effective Jul 1, 2004 · 68 FR 61359, Oct. 28, 2003 · history 29 C.F.R. § 4903.22 What does PBGC do upon receipt of a request to offset the salary of a PBGC employee to collect a debt owed by the employee to another Federal agency?
effective Jul 1, 2011 · history Treas. Reg. § 1.72-15 Applicability of section 72 to accident or health plans.
effective Apr 1, 2007 · T.D. 7352, 40 FR 16664, Apr. 14, 1975 · history Treas. Reg. § 1.72-15 Applicability of section 72 to accident or health plans.
effective Apr 1, 2015 · T.D. 9665, 79 FR 26841, May 12, 2014 · history Treas. Reg. § 1.72-17 Special rules applicable to owner-employees.
effective Apr 1, 2009 · T.D. 7636, 44 FR 47049, Aug. 10, 1979 · history Treas. Reg. § 1.72-17 Special rules applicable to owner-employees.
effective Apr 1, 2006 · T.D. 7636, 44 FR 47049, Aug. 10, 1979 · history Treas. Reg. § 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
effective Apr 1, 1998 · T.D. 7636, 44 FR 47049, Aug. 10, 1979 · history Treas. Reg. § 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
effective Apr 1, 2001 · T.D. 8894, 65 FR 46591, July 31, 2000 · history Treas. Reg. § 1.72(p)-1 Loans treated as distributions.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.72(p)-1 Loans treated as distributions.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
effective Apr 1, 2006 · T.D. 7836, 47 FR 42337, Sept. 27, 1982 · history Treas. Reg. § 1.101-2 Employees' death benefits.
effective Apr 1, 2006 · T.D. 8540, 59 FR 30102 · history Treas. Reg. § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
effective Apr 1, 2006 · T.D. 7748, 46 FR 1695, Jan. 7, 1981 · history Treas. Reg. § 1.401(a)-4 Optional forms of benefit (before 1994).
effective Apr 1, 2006 · T.D. 8212, 61 FR 14247, Apr. 1, 1996 · history Treas. Reg. § 1.401(a)-11 Qualified joint and survivor annuities.
effective Apr 1, 1999 · 53 FR 48534, Dec. 1, 1988 · history Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 2001 · T.D. 8891, 65 FR 44682, July 19, 2000 · history Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 1999 · T.D. 8794, 63 FR 70338, Dec. 21, 1998 · history Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 2004 · T.D. 9099, 68 FR 70144, Dec. 17, 2003 · history Treas. Reg. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
effective Apr 1, 1999 · T.D. 8794, 63 FR 70338, Dec. 21, 1998 · history Treas. Reg. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
effective Apr 1, 2001 · T.D. 8891, 65 FR 44682, July 19, 2000 · history Treas. Reg. § 1.401(a)(4)-9 Plan aggregation and restructuring.
effective Apr 1, 2002 · T.D. 8954, 66 FR 34544, June 29, 2001 · history Treas. Reg. § 1.401(a)(4)-9 Plan aggregation and restructuring.
effective Apr 1, 2006 · T.D. 8954, 66 FR 34544, June 29, 2001 · history Treas. Reg. § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
effective Apr 1, 2006 · T.D. 8486, 58 FR 46830, Sept. 3, 1993 · history Treas. Reg. § 1.401(a)(9)-1 Minimum distribution requirement in general.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
effective Apr 1, 2015 · T.D. 9673, 79 FR 37639, July 2, 2014 · history Treas. Reg. § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
effective Apr 1, 2008 · T.D. 9319, 72 FR 16894, Apr. 5, 2007 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Apr 1, 2010 · T.D. 9459, 74 FR 45994, Sept. 8, 2009 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Apr 1, 2015 · 79 FR 45683, Aug. 6, 2014 · history Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
effective Apr 1, 2001 · 65 FR 34534, May 30, 2000 · history Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8207, Feb. 24, 2009 · history Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
effective Apr 1, 2008 · T.D. 9324, 72 FR 21109, Apr. 30, 2007 · history Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78154, Dec. 29, 2004 · history Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
effective Apr 1, 2003 · T.D. 8581, 60 FR 25140, May 11, 1995 · history Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
effective Apr 1, 2014 · T.D. 9641, 78 FR 68737, Nov. 15, 2013 · history Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8208, Feb. 24, 2009 · history Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61887, Oct. 20, 2006 · history Treas. Reg. § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.401(l)-3 Permitted disparity for defined benefit plans.
effective Apr 1, 2006 · T.D. 8486, 58 FR 46832, Sept. 3, 1993 · history Treas. Reg. § 1.401(l)-3 Permitted disparity for defined benefit plans.
effective Apr 1, 2003 · T.D. 8486, 58 FR 46832, Sept. 3, 1993 · history Treas. Reg. § 1.401(l)-5 Overall permitted disparity limits.
effective Apr 1, 2003 · T.D. 8486, 58 FR 46833, Sept. 3, 1993 · history Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78184, Dec. 29, 2004 · history Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8210, Feb. 24, 2009 · history Treas. Reg. § 1.401(m)-3 Safe harbor requirements.
effective Apr 1, 2014 · T.D. 9641, 78 FR 68738, Nov. 15, 2013 · history Treas. Reg. § 1.401(m)-3 Safe harbor requirements.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8211, Feb. 24, 2009 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Apr 1, 1999 · T.D. 8581, 59 FR 66180, Dec. 23, 1994 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Apr 1, 2015 · T.D. 6500, 25 FR 11675, Nov. 26, 1960 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Apr 1, 2006 · T.D. 6500, 25 FR 11675, Nov. 26, 1960 · history Treas. Reg. § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
effective Apr 1, 1999 · T.D. 7554, 43 FR 31922, July 24, 1978 · history Treas. Reg. § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
effective Apr 1, 2006 · T.D. 7554, 43 FR 31922, July 24, 1978 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8211, Feb. 24, 2009 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2007 · T.D. 9302, 71 FR 76137, Dec. 20, 2006 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2001 · T.D. 8880, 65 FR 21315, Apr. 21, 2000 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61887, Oct. 20, 2006 · history Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
effective Apr 1, 2000 · T.D. 8873, 65 FR 6005, Feb. 8, 2000 · history Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
effective Apr 1, 2001 · T.D. 8873, 65 FR 6005, Feb. 8, 2000 · history Treas. Reg. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
effective Apr 1, 2006 · T.D. 8115, 51 FR 45736, Dec. 19, 1986 · history Treas. Reg. § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.403(b)-6 Timing of distributions and benefits.
effective Apr 1, 2010 · 75 FR 65566, Oct. 26, 2010 · history Treas. Reg. § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
effective Apr 1, 1999 · T.D. 7554, 43 FR 31924, July 24, 1978 · history Treas. Reg. § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
effective Apr 1, 2006 · T.D. 7554, 43 FR 31924, July 24, 1978 · history Treas. Reg. § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
effective Apr 1, 1999 · T.D. 7554, 43 FR 31926, July 24, 1978 · history Treas. Reg. § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42321, Aug. 23, 1978 · history Treas. Reg. § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42323, Aug. 23, 1977 · history Treas. Reg. § 1.408-2 Individual retirement accounts.
effective Apr 1, 2006 · T.D. 9142, 69 FR 43739, July 22, 2004 · history Treas. Reg. § 1.408-2 Individual retirement accounts.
effective Apr 1, 2005 · T.D. 9142, 69 FR 43739, July 22, 2004 · history Treas. Reg. § 1.408-4 Treatment of distributions from individual retirement arrangements.
effective Apr 1, 2004 · T.D. 9056, 68 FR 23588, May 5, 2003 · history Treas. Reg. § 1.408-6 Disclosure statements for individual retirement arrangements.
effective Apr 1, 1999 · 45 FR 56802, Aug. 26, 1980 · history Treas. Reg. § 1.408-8 Distribution requirements for individual retirement plans.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.408A-4 Converting amounts to Roth IRAs.
effective Apr 1, 2006 · T.D. 9220, 70 FR 48871, Aug. 22, 2005 · history Treas. Reg. § 1.408A-5 Recharacterized contributions.
effective Apr 1, 2004 · T.D. 9056, 68 FR 23589, May 5, 2003 · history Treas. Reg. § 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
effective Apr 1, 2005 · 70 FR 11121, Mar. 8, 2005 · history Treas. Reg. § 1.410(a)-1 Minimum participation standards; general rules.
effective Apr 1, 1999 · T.D. 7735, 45 FR 74722, Nov. 12, 1980 · history Treas. Reg. § 1.410(a)-3 Minimum age and service conditions.
effective Apr 1, 1999 · T.D. 7508, 42 FR 47194, Sept. 20, 1977 · history Treas. Reg. § 1.410(a)-5 Year of service; break in service.
effective Apr 1, 2006 · T.D. 7703, 45 FR 40980, June 17, 1980 · history Treas. Reg. § 1.410(a)-5 Year of service; break in service.
effective Apr 1, 1999 · T.D. 7703, 45 FR 40980, June 17, 1980 · history Treas. Reg. § 1.410(a)-5 Year of service; break in service.
effective Apr 1, 2008 · T.D. 7703, 45 FR 40980, June 17, 1980 · history Treas. Reg. § 1.410(a)-8T Year of service; break in service (temporary).
effective Apr 1, 2006 · T.D. 8170, 53 FR 239, Jan. 6, 1988 · history Treas. Reg. § 1.410(a)-8T Year of service; break in service (temporary).
effective Apr 1, 2004 · T.D. 8170, 53 FR 239, Jan. 6, 1988 · history Treas. Reg. § 1.410(b)-3 Employees and former employees who benefit under a plan.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153 · history Treas. Reg. § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.410(b)-10 Effective dates and transition rules.
effective Apr 1, 2006 · T.D. 8487, 58 FR 46844, Sept. 3, 1993 · history Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42324, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42324, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-3 Vesting in employer-derived benefits.
effective Apr 1, 2001 · T.D. 7501, 42 FR 42325, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-4 Forfeitures, suspensions, etc.
effective Apr 1, 2006 · T.D. 9219, 70 FR 47126, Aug. 12, 2005 · history Treas. Reg. § 1.411(a)-4 Forfeitures, suspensions, etc.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.411(a)-4 Forfeitures, suspensions, etc.
effective Apr 1, 2001 · T.D. 8357, 56 FR 40549, Aug. 15, 1991 · history Treas. Reg. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
effective Apr 1, 1999 · T.D. 7703, 45 FR 40985, June 17, 1980 · history Treas. Reg. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
effective Apr 1, 2006 · T.D. 7703, 45 FR 40985, June 17, 1980 · history Treas. Reg. § 1.411(a)-6 Year of service; hours of service; breaks in service.
effective Apr 1, 2001 · T.D. 7703, 45 FR 40985, June 17, 1980 · history Treas. Reg. § 1.411(a)-7 Definitions and special rules.
effective Apr 1, 1999 · T.D. 8794, 63 FR 70337, Dec. 21, 1998 · history Treas. Reg. § 1.411(a)-7 Definitions and special rules.
effective Apr 1, 2001 · T.D. 8891, 65 FR 44681, July 19, 2000 · history Treas. Reg. § 1.411(a)-7 Definitions and special rules.
effective Apr 1, 2006 · T.D. 8891, 65 FR 44681, July 19, 2000 · history Treas. Reg. § 1.411(a)-8 Changes in vesting schedule.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42333, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-8 Changes in vesting schedule.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42333, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
effective Apr 1, 2006 · T.D. 8891, 65 FR 44681 · history Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
effective Apr 1, 2000 · T.D. 8873, 65 FR 6006, Feb. 8, 2000 · history Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
effective Apr 1, 2001 · T.D. 8891, 65 FR 44681 · history Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
effective Apr 1, 1999 · T.D. 8794, 63 FR 70338, Dec. 21, 1998 · history Treas. Reg. § 1.411(b)-1 Accrued benefit requirements.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42334, Aug. 23, 1977 · history Treas. Reg. § 1.411(b)-1 Accrued benefit requirements.
effective Apr 1, 2001 · T.D. 7501, 42 FR 42334, Aug. 23, 1977 · history Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
effective Apr 1, 2015 · T.D. 9693, 79 FR 56460, Sept. 19, 2014 · history Treas. Reg. § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42338, Aug. 23, 1977 · history Treas. Reg. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42339, Aug. 23, 1977 · history Treas. Reg. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42339, Aug. 23, 1977 · history Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
effective Apr 1, 2007 · 71 FR 55108, Sept. 21, 2006 · history Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
effective Apr 1, 2006 · T.D. 9219, 70 FR 47116, Aug. 12, 2005 · history Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
effective Apr 1, 1999 · 53 FR 48534, Dec. 1, 1988 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2000 · T.D. 8806, 64 FR 38826, July 20, 1999 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2013 · 53 FR 26058, July 11, 1988 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2008 · 53 FR 26058, July 11, 1988 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2005 · 70 FR 11121, Mar. 8, 2005 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 1999 · T.D. 8806, 64 FR 1126, Jan. 8, 1999 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2006 · T.D. 9219, 70 FR 47126, Aug. 12, 2005 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Apr 1, 2001 · T.D. 8900, 65 FR 53906, Sept. 6, 2000 · history Treas. Reg. § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
effective Apr 1, 2006 · T.D. 7734, 45 FR 74718, Nov. 12, 1980 · history Treas. Reg. § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
effective Apr 1, 2013 · T.D. 7734, 45 FR 74718, Nov. 12, 1980 · history Treas. Reg. § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
effective Apr 1, 1999 · T.D. 7734, 45 FR 74718, Nov. 12, 1980 · history Treas. Reg. § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
effective Apr 1, 1999 · T.D. 7746, 45 FR 86432, Dec. 31, 1980 · history Treas. Reg. § 1.413-1 Special rules for collectively bargained plans.
effective Apr 1, 2001 · T.D. 7654, 44 FR 65063, Nov. 9, 1979 · history Treas. Reg. § 1.413-2 Special rules for plans maintained by more than one employer.
effective Apr 1, 1999 · T.D. 7654, 44 FR 65065, Nov. 9, 1979 · history Treas. Reg. § 1.414(c)-2 Two or more trades or businesses under common control.
effective Apr 1, 2006 · T.D. 8540, 59 FR 30102, June 10, 1994 · history Treas. Reg. § 1.414(f)-1 Definition of multiemployer plan.
effective Apr 1, 1999 · T.D. 7552, 43 FR 29940, July 12, 1978 · history Treas. Reg. § 1.414(f)-1 Definition of multiemployer plan.
effective Apr 1, 2003 · T.D. 7552, 43 FR 29940, July 12, 1978 · history Treas. Reg. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
effective Apr 1, 2006 · T.D. 7638, 44 FR 48195, Aug. 17, 1979 · history Treas. Reg. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
effective Apr 1, 2016 · T.D. 7638, 44 FR 48195, Aug. 17, 1979 · history Treas. Reg. § 1.414(q)-1T Highly compensated employee (temporary).
effective Apr 1, 2005 · T.D. 8548, 59 FR 32916, June 27, 1994 · history Treas. Reg. § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
effective Apr 1, 2006 · T.D. 8548, 59 FR 32916, June 27, 1994 · history Treas. Reg. § 1.414(r)-3 Separate line of business.
effective Apr 1, 2005 · T.D. 8548, 59 FR 32917, June 27, 1994 · history Treas. Reg. § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
effective Apr 1, 2004 · T.D. 8548, 59 FR 32919, June 27, 1994 · history Treas. Reg. § 1.414(r)-8 Separate application of section 410(b).
effective Apr 1, 2006 · T.D. 8548, 59 FR 32921, June 27, 1994 · history Treas. Reg. § 1.414(r)-11 Definitions and special rules.
effective Apr 1, 2006 · T.D. 8548, 59 FR 32922, June 27, 1994 · history Treas. Reg. § 1.414(s)-1 Definition of compensation.
effective Apr 1, 2006 · T.D. 8488, 58 FR 47063, Sept. 7, 1993 · history Treas. Reg. § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 2006 · T.D. 9256, 71 FR 14802, Mar. 24, 2006 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Apr 1, 2004 · T.D. 9099, 68 FR 70149, Dec. 17, 2003 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Apr 1, 2001 · T.D. 8891, 65 FR 44681 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Apr 1, 1999 · T.D. 8794, 63 FR 70338, Dec. 21, 1998 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Apr 1, 2005 · T.D. 9099, 68 FR 70149, Dec. 17, 2003 · history Treas. Reg. § 1.421-1 Meaning and use of certain terms.
effective Apr 1, 2010 · T.D. 9471, 74 FR 59077, Nov. 17, 2009 · history Treas. Reg. § 1.421-1 Meaning and use of certain terms.
effective Apr 1, 2006 · 69 FR 70551, Dec. 7, 2004 · history Treas. Reg. § 1.421-1 Meaning and use of certain terms.
effective Apr 1, 2005 · 69 FR 70551, Dec. 7, 2004 · history Treas. Reg. § 1.422-2 Incentive stock options defined.
effective Apr 1, 2010 · T.D. 9471, 74 FR 59077, Nov. 17, 2009 · history Treas. Reg. § 1.422-5 Permissible provisions.
effective Apr 1, 2005 · 69 FR 70551, Dec. 7, 2004 · history Treas. Reg. § 1.422-5 Permissible provisions.
effective Apr 1, 2010 · T.D. 9471, 74 FR 59078, Nov. 17, 2009 · history Treas. Reg. § 1.423-1 Applicability of section 421(a).
effective Apr 1, 2005 · T.D. 9144, 69 FR 46419, Aug. 3, 2004 · history Treas. Reg. § 1.423-2 Employee stock purchase plan defined.
effective Apr 1, 2010 · 74 FR 67973, Dec. 22, 2009 · history Treas. Reg. § 1.423-2 Employee stock purchase plan defined.
effective Apr 1, 2005 · T.D. 9144, 69 FR 46419, Aug. 3, 2004 · history Treas. Reg. § 1.424-1 Definitions and special rules applicable to statutory options.
effective Apr 1, 2010 · T.D. 9471, 74 FR 59087, Nov. 17, 2009 · history Treas. Reg. § 1.424-1 Definitions and special rules applicable to statutory options.
effective Apr 1, 2006 · 69 FR 70551, Dec. 7, 2004 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Apr 1, 2003 · T.D. 8308, 55 FR 35587, Aug. 31, 1990 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Apr 1, 2015 · T.D. 9674, 79 FR 37631, July 2, 2014 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Apr 1, 2004 · T.D. 8308, 55 FR 35587, Aug. 31, 1990 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Apr 1, 2009 · T.D. 9390, 73 FR 23069, Apr. 29, 2008 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Apr 1, 2008 · T.D. 9390, 73 FR 16521, Mar. 28, 2008 · history Treas. Reg. § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
effective Apr 1, 2000 · T.D. 8726, 62 FR 40449, July 29, 1997 · history Treas. Reg. § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
effective Apr 1, 1998 · T.D. 8726, 62 FR 40449, July 29, 1997 · history Treas. Reg. § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
effective Apr 1, 1998 · 44 FR 59523, Oct. 16, 1979 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Apr 1, 2010 · T.D. 9451, 74 FR 25148, May 27, 2009 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Apr 1, 2007 · T.D. 9304, 71 FR 76913, Dec. 22, 2006 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Apr 1, 2008 · T.D. 9329, 72 FR 32806 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Apr 1, 2006 · T.D. 8179, 53 FR 6613, Mar. 2, 1988 · history Circular 230 § 10.0 Scope of part.
effective Jul 1, 2011 · 59 FR 31526, June 20, 1994 · history Circular 230 § 10.1 Offices.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544, Sept. 26, 2007 · history Circular 230 § 10.1 Offices.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32300, June 3, 2011 · history Circular 230 § 10.1 Offices.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544, Sept. 26, 2007 · history Circular 230 § 10.2 Definitions.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544, Sept. 26, 2007 · history Circular 230 § 10.2 Definitions.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544, Sept. 26, 2007 · history Circular 230 § 10.3 Who may practice.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32300, June 3, 2011 · history Circular 230 § 10.3 Who may practice.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54545, Sept. 26, 2007 · history Circular 230 § 10.3 Who may practice.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54545, Sept. 26, 2007 · history Circular 230 § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54545, Sept. 26, 2007 · history Circular 230 § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54545, Sept. 26, 2007 · history Circular 230 § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2003 · history Circular 230 § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2011 · T.D. 9359,72 FR 54544 · history Circular 230 § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2008 · T.D. 9359,72 FR 54544 · history Circular 230 § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2003 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2010 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2006 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2003 · history Circular 230 § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
effective Jul 1, 2003 · history Circular 230 § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.8 Return preparation and application of rules to other individuals.
effective Jul 1, 2011 · history Circular 230 § 10.8 Return preparation and application of rules to other individuals.
effective Jul 1, 2003 · history Circular 230 § 10.22 Diligence as to accuracy.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54547, Sept. 26, 2007 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Jul 1, 2003 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54548, Sept. 26, 2007 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Jul 1, 2004 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54548, Sept. 26, 2007 · history Circular 230 § 10.30 Solicitation.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.30 Solicitation.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.33 Best practices for tax advisors.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.33 Best practices for tax advisors.
effective Jul 1, 2005 · T.D. 9165, 69 FR 75841, Dec. 20, 2004 · history Circular 230 § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
effective Jul 1, 2013 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
effective Jul 1, 2003 · history Circular 230 § 10.35 Competence.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.36 Procedures to ensure compliance.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.36 Procedures to ensure compliance.
effective Jul 1, 2011 · T.D. 9165, 69 FR 75842, Dec. 20, 2004 · history Circular 230 § 10.38 Establishment of advisory committees.
effective Jul 1, 2011 · T.D. 9165, 69 FR 75842, Dec. 20, 2004 · history Circular 230 § 10.50 Sanctions.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.50 Sanctions.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.50 Sanctions.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.51 Incompetence and disreputable conduct.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54550, Sept. 26, 2007 · history Circular 230 § 10.51 Incompetence and disreputable conduct.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54550, Sept. 26, 2007 · history Circular 230 § 10.52 Violations subject to sanction.
effective Jul 1, 2005 · T.D. 9165, 69 FR 75845, Dec. 20, 2004 · history Circular 230 § 10.53 Receipt of information concerning practitioner.
effective Jul 1, 2003 · history Circular 230 § 10.53 Receipt of information concerning practitioner.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.53 Receipt of information concerning practitioner.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.60 Institution of proceeding.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.60 Institution of proceeding.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.61 Conferences.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.61 Conferences.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.62 Contents of complaint.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.62 Contents of complaint.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
effective Jul 1, 2003 · history Circular 230 § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54544 · history Circular 230 § 10.65 Supplemental charges.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.65 Supplemental charges.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.68 Motions and requests.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.76 Decision of Administrative Law Judge.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54554, Sept. 26, 2007 · history Circular 230 § 10.76 Decision of Administrative Law Judge.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54554, Sept. 26, 2007 · history Circular 230 § 10.77 Appeal of decision of Administrative Law Judge.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.77 Appeal of decision of Administrative Law Judge.
effective Jul 1, 2003 · history Circular 230 § 10.77 Appeal of decision of Administrative Law Judge.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.78 Decision on review.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.78 Decision on review.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.80 Notice of disbarment, suspension, censure, or disqualification.
effective Jul 1, 2011 · history Circular 230 § 10.80 Notice of disbarment, suspension, censure, or disqualification.
effective Jul 1, 2008 · history Circular 230 § 10.80 Notice of disbarment, suspension, censure, or disqualification.
effective Jul 1, 2003 · history Circular 230 § 10.81 Petition for reinstatement.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32311, June 3, 2011 · history Circular 230 § 10.82 Expedited suspension.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.82 Expedited suspension.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.82 Expedited suspension.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32311, June 3, 2011 · history Circular 230 § 10.90 Records.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.90 Records.
effective Jul 1, 2011 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Circular 230 § 10.91 Saving provision.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54555, Sept. 26, 2007 · history Treas. Reg. § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers..
effective Apr 1, 2005 · history Treas. Reg. § 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
effective Apr 1, 2006 · 43 FR 4604, Feb. 3, 1978 · history Treas. Reg. § 54.4975-7 Other statutory exemptions.
effective Apr 1, 2006 · T.D. 7506, 42 FR 44391, Sept. 2, 1977 · history Treas. Reg. § 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
effective Apr 1, 2013 · T.D. 8073, 51 FR 4336, Feb. 4, 1986 · history Treas. Reg. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
effective Apr 1, 2010 · T.D. 9447, 74 FR 8214, Feb. 24, 2009 · history Treas. Reg. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61888, Oct. 20, 2006 · history Treas. Reg. § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
effective Apr 1, 2006 · T.D. 9219, 70 FR 47126, Aug. 12, 2005 · history Treas. Reg. § 54.4980H-5 Assessable payments under section 4980H(b).
effective Apr 1, 2015 · T.D. 9655, 79 FR 8577, Feb. 12, 2014 · history Treas. Reg. § 54.6011-1 General requirement of return, statement, or list.
effective Apr 1, 2008 · T.D. 9334, 72 FR 36873, July 6, 2007 · history Treas. Reg. § 54.6011-1T General requirement of return, statement, or list (temporary).
effective Apr 1, 2008 · 72 FR 45895, Aug. 16, 2007 · history Treas. Reg. § 54.9801-3 Limitations on preexisting condition exclusion period.
effective Apr 1, 2014 · T.D. 9491, 75 FR 37223, June 28, 2010 · history Treas. Reg. § 54.9801-3 Limitations on preexisting condition exclusion period.
effective Apr 1, 2011 · T.D. 9491, 75 FR 37223, June 28, 2010 · history Treas. Reg. § 54.9801-3 Limitations on preexisting condition exclusion period.
effective Apr 1, 2015 · T.D. 9656, 79 FR 10304, Feb. 24, 2014 · history Treas. Reg. § 54.9801-4 Rules relating to creditable coverage.
effective Apr 1, 2014 · T.D. 9166, 69 FR 78746, Dec. 30, 2004 · history Treas. Reg. § 54.9801-5 Evidence of creditable coverage.
effective Apr 1, 2014 · T.D. 9166, 69 FR 78746, Dec. 30, 2004 · history Treas. Reg. § 54.9801-6 Special enrollment periods.
effective Apr 1, 2014 · T.D. 9166, 69 FR 78746, Dec. 30, 2004 · history Treas. Reg. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
effective Apr 1, 2010 · T.D. 9464, 74 FR 51678, Oct. 7, 2009 · history Treas. Reg. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
effective Apr 1, 2007 · 72 FR 7929, Feb. 22, 2007 · history Treas. Reg. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
effective Apr 1, 2014 · T.D. 9620, 78 FR 33176, June 3, 2013 · history Treas. Reg. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
effective Apr 1, 2002 · 66 FR 14077, Mar. 9, 2001 · history Treas. Reg. § 54.9815-2713 Coverage of preventive health services.
effective Apr 1, 2016 · T.D. 9726, 80 FR 41342, July 14, 2015 · history Treas. Reg. § 54.9815-2713 Coverage of preventive health services.
effective Apr 1, 2013 · T.D. 9578, 77 FR 8729, Feb. 15, 2012 · history Treas. Reg. § 54.9815-2713 Coverage of preventive health services.
effective Apr 1, 2014 · T.D. 9624, 78 FR 39892, July 2, 2013 · history Treas. Reg. § 54.9815-2715 Summary of benefits and coverage and uniform glossary.
effective Apr 1, 2013 · T.D. 9575, 77 FR 8697, Feb. 14, 2012 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2016 · T.D. 9714, 80 FR 14004, Mar. 18, 2015 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2014 · T.D. 9464, 74 FR 51678, Oct. 7, 2009 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2015 · T.D. 9697, 79 FR 59135, Oct. 1, 2014 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2010 · T.D. 9464, 74 FR 51678, Oct. 7, 2009 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2007 · T.D. 9299, 71 FR 75057, Dec. 13, 2006 · history Treas. Reg. § 54.9831-1 Special rules relating to group health plans.
effective Apr 1, 2006 · 70 FR 21146, Apr. 25, 2005 · history Treas. Reg. § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
effective Apr 1, 2006 · T.D. 7561, 43 FR 38004, Aug. 25, 1978 · history Added (643)
Sections first loaded into the library by this run.
and 243 more.