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ecfr_backfill · CFR · eCFR backfill
Started 2026-10-02 15:29:14 · finished 2026-10-03 18:28:52 · 507 amended, 125 added, 9 removed
Amended (504)
29 C.F.R. § 2509.75-2 Interpretive bulletin relating to prohibited transactions.
effective Jul 1, 2025 · 61 FR 33849, July 1, 1996 · history 29 C.F.R. § 2509.75-6 Interpretive bulletin relating to section 408(c)(2) of the Employee Retirement Income Security Act of 1974.
effective Jul 1, 2025 · 41 FR 1906, Jan. 13, 1976 · history 29 C.F.R. § 2509.75-10 Interpretive bulletin relating to the ERISA Guidelines and the Special Reliance Procedure.
effective Jul 1, 2025 · 41 FR 3289, Jan. 22, 1976 · history 29 C.F.R. § 2509.96-1 Interpretive bulletin relating to participant investment education.
effective Jul 7, 2020 · 85 FR 40590, July 7, 2020 · history 29 C.F.R. § 2510.3-1 Employee welfare benefit plan.
effective Jun 20, 2019 · 40 FR 34530, Aug. 15, 1975 · history 29 C.F.R. § 2510.3-2 Employee pension benefit plan
effective Jan 19, 2017 · 81 FR 92653, Dec. 20, 2016 · history 29 C.F.R. § 2510.3-2 Employee pension benefit plan
effective Jan 1, 2017 · 81 FR 59476, Aug. 30, 2016 · history 29 C.F.R. § 2510.3-2 Employee pension benefit plan
effective Jun 28, 2017 · 82 FR 29237, June 28, 2017 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Sep 30, 2019 · 84 FR 37543, July 31, 2019 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Aug 20, 2018 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Aug 1, 2019 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Apr 30, 2024 · 84 FR 37543, July 31, 2019 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Jun 21, 2018 · 40 FR 34530, Aug. 15, 1975 · history 29 C.F.R. § 2510.3-5 Definition of employer—Association Health Plans.
effective Aug 1, 2019 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-5 Definition of employer—Association Health Plans.
effective Apr 30, 2024 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-5 Definition of employer—Association Health Plans.
effective Aug 20, 2018 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-5 Definition of employer—Association Health Plans.
effective Sep 30, 2019 · 83 FR 28961, June 21, 2018 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Apr 25, 2024 · 85 FR 40593, July 7, 2020 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Apr 17, 2026 · 89 FR 32256, Apr. 25, 2024 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Jun 9, 2017 · 82 FR 16918, Apr. 7, 2017 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Jul 7, 2020 · 85 FR 40593, July 7, 2020 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Sep 23, 2024 · 89 FR 32256, Apr. 25, 2024 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Apr 20, 2026 · 91 FR 13509, Mar. 20, 2026 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Apr 10, 2017 · 82 FR 16918, Apr. 7, 2017 · history 29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
effective Jan 1, 2017 · 78 FR 13792, Mar. 1, 2013 · history 29 C.F.R. § 2520.101-3 Notice of blackout periods under individual account plans.
effective May 27, 2020 · 68 FR 3727, Jan. 24, 2003 · history 29 C.F.R. § 2520.101-3 Notice of blackout periods under individual account plans.
effective Jan 1, 2017 · 68 FR 3727, Jan. 24, 2003 · history 29 C.F.R. § 2520.101-5 Annual funding notice for defined benefit pension plans.
effective May 27, 2020 · 80 FR 5645, Feb. 2, 2015 · history 29 C.F.R. § 2520.101-5 Annual funding notice for defined benefit pension plans.
effective Jan 1, 2017 · 80 FR 5645, Feb. 2, 2015 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Feb 24, 2023 · 78 FR 13796, Mar. 1, 2013 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Jul 1, 2013 · 78 FR 13796, Mar. 1, 2013 · history 29 C.F.R. § 2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust.
effective Jul 1, 2000 · 65 FR 21081, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
effective Jul 1, 2000 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
effective Feb 24, 2023 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
effective Sep 1, 2017 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-10 Annual report financial schedules.
effective Feb 24, 2023 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-10 Annual report financial schedules.
effective Jan 1, 2017 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-13 Special terminal report for abandoned plans.
effective May 17, 2024 · 71 FR 20853, Apr. 21, 2006 · history 29 C.F.R. § 2520.103-14 Contents of the annual report for defined contribution group (DCG) reporting arrangements.
effective May 18, 2023 · 88 FR 11811, Feb. 24, 2023 · history 29 C.F.R. § 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
effective Jun 17, 2019 · 68 FR 16400, Apr. 3, 2003 · history 29 C.F.R. § 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
effective Jul 1, 2003 · 68 FR 16400, Apr. 3, 2003 · history 29 C.F.R. § 2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
effective Jun 17, 2019 · 68 FR 16400, Apr. 3, 2003 · history 29 C.F.R. § 2520.104a-5 Annual reporting filing requirements.
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2520.104a-5 Annual reporting filing requirements.
effective Feb 24, 2023 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2530.206 Time and order of issuance of domestic relations orders.
effective Jul 1, 2012 · 75 FR 32850, June 10, 2010 · history 29 C.F.R. § 2550.401c-1 Definition of “plan assets”—insurance company general accounts.
effective Aug 12, 2025 · 65 FR 639, Jan. 5, 2000 · history 29 C.F.R. § 2550.401c-1 Definition of “plan assets”—insurance company general accounts.
effective Jul 1, 2025 · 65 FR 639, Jan. 5, 2000 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective May 17, 2024 · 73 FR 58463, Oct. 7, 2008 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective Jan 1, 2017 · 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 16, 2024 · 89 FR 43657, May 17, 2024 · history 29 C.F.R. § 2550.404a-4 Selection of annuity providers—safe harbor for individual account plans.
effective Jul 1, 2025 · 73 FR 58449, Oct. 7, 2008 · history 29 C.F.R. § 2550.404a-4 Selection of annuity providers—safe harbor for individual account plans.
effective Aug 12, 2025 · 73 FR 58449, Oct. 7, 2008 · history 29 C.F.R. § 2550.408b-2 General statutory exemption for services or office space.
effective Jan 1, 2017 · 77 FR 41680, July 16, 2012 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Aug 19, 2019 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Jan 1, 2017 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-8 Civil penalties under section 502(c)(8).
effective Jan 1, 2017 · 81 FR 43454, July 1, 2016 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Jul 12, 2021 · 86 FR 36620, July 12, 2021 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Aug 15, 2025 · 87 FR 57825, Sept. 22, 2022 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Jul 1, 2016 · 80 FR 57717, Sept. 25, 2015 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Sep 22, 2022 · 87 FR 57825, Sept. 22, 2022 · history 29 C.F.R. § 4000.4 Where do I file my submission?
effective Nov 7, 2023 · 70 FR 11543, Mar. 9, 2005 · history 29 C.F.R. § 4000.4 Where do I file my submission?
effective Jul 1, 2005 · 70 FR 11543, Mar. 9, 2005 · history 29 C.F.R. § 4000.41 What are these computation-of-time rules about?
effective Dec 22, 2017 · history 29 C.F.R. § 4001.2 Definitions.
effective Oct 3, 2018 · 82 FR 60817, Dec. 22, 2017 · history 29 C.F.R. § 4001.2 Definitions.
effective Feb 4, 2020 · 83 FR 49803, Oct. 3, 2018 · history 29 C.F.R. § 4001.2 Definitions.
effective Jan 8, 2021 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 25, 2022 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4001.2 Definitions.
effective Dec 22, 2017 · 80 FR 55002, Sept. 11, 2015 · history 29 C.F.R. § 4001.2 Definitions.
effective Jun 6, 2024 · 61 FR 34010, July 1, 1996 · history 29 C.F.R. § 4001.2 Definitions.
effective Nov 2, 2018 · 83 FR 49803, Oct. 3, 2018 · history 29 C.F.R. § 4001.2 Definitions.
effective Mar 5, 2020 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4001.2 Definitions.
effective Feb 8, 2021 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 1, 2016 · 80 FR 55002, Sept. 11, 2015 · history 29 C.F.R. § 4001.2 Definitions.
effective Aug 24, 2022 · 61 FR 34010, July 1, 1996 · history 29 C.F.R. § 4001.2 Definitions.
effective Jan 22, 2018 · 82 FR 60817, Dec. 22, 2017 · history 29 C.F.R. § 4002.4 Place of meetings; use of conference call communications equipment.
effective Jul 1, 2008 · history 29 C.F.R. § 4002.7 Director of the Corporation and senior officers.
effective Jul 1, 2008 · history 29 C.F.R. § 4003.1 Purpose and scope.
effective Dec 22, 2017 · 77 FR 22489, Apr. 16, 2012 · history 29 C.F.R. § 4003.1 Purpose and scope.
effective Feb 24, 2020 · 82 FR 60818, Dec. 22, 2017 · history 29 C.F.R. § 4003.1 Purpose and scope.
effective Jan 22, 2018 · 82 FR 60818, Dec. 22, 2017 · history 29 C.F.R. § 4003.1 Purpose and scope.
effective Jul 1, 2012 · 77 FR 22489, Apr. 16, 2012 · history 29 C.F.R. § 4003.2 Definitions.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.2 Definitions.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.3 PBGC assistance in obtaining information.
effective Feb 24, 2020 · history 29 C.F.R. § 4003.4 Extension of time.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.4 Extension of time.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.7 Exhaustion of administrative remedies.
effective Feb 24, 2020 · history 29 C.F.R. § 4003.9 Method and date of filing.
effective Feb 24, 2020 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4003.9 Method and date of filing.
effective Jul 1, 2004 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4003.10 Computation of time.
effective Feb 24, 2020 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4003.10 Computation of time.
effective Jul 1, 2004 · 68 FR 61352, Oct. 28, 2003 · history 29 C.F.R. § 4003.21 Form and contents of initial determinations.
effective Feb 24, 2020 · history 29 C.F.R. § 4003.32 When to request reconsideration.
effective Feb 24, 2020 · 75 FR 68205, Nov. 5, 2010 · history 29 C.F.R. § 4003.32 When to request reconsideration.
effective Jul 1, 2011 · 75 FR 68205, Nov. 5, 2010 · history 29 C.F.R. § 4003.33 Where to submit request for reconsideration.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.33 Where to submit request for reconsideration.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.35 Decision on request for reconsideration.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.35 Decision on request for reconsideration.
effective Nov 7, 2023 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.35 Decision on request for reconsideration.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.35 Decision on request for reconsideration.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.53 Where to file.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.54 Contents of appeal.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.54 Contents of appeal.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.55 Opportunity to appear and to present witnesses.
effective Feb 24, 2020 · history 29 C.F.R. § 4003.58 Powers of the Appeals Board.
effective Sep 1, 2017 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.58 Powers of the Appeals Board.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.58 Powers of the Appeals Board.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.60 Referral of appeal to the Director.
effective Jul 1, 2009 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4003.60 Referral of appeal to the Director.
effective Feb 24, 2020 · 73 FR 38120, July 3, 2008 · history 29 C.F.R. § 4006.2 Definitions.
effective Jul 1, 2014 · 79 FR 13559, Mar. 11, 2014 · history 29 C.F.R. § 4006.2 Definitions.
effective Aug 15, 2025 · 79 FR 13559, Mar. 11, 2014 · history 29 C.F.R. § 4006.3 Premium rate.
effective Jul 1, 2014 · 79 FR 13559, Mar. 11, 2014 · history 29 C.F.R. § 4006.3 Premium rate.
effective Nov 7, 2023 · 79 FR 13559, Mar. 11, 2014 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Jan 1, 2017 · 79 FR 13560, Mar. 11, 2014 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Mar 5, 2020 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Feb 4, 2020 · 79 FR 13560, Mar. 11, 2014 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Aug 15, 2025 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Jul 1, 2014 · 79 FR 13560, Mar. 11, 2014 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Mar 5, 2020 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Aug 15, 2025 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Feb 4, 2020 · 79 FR 13560, Mar. 11, 2014 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Nov 7, 2023 · 85 FR 6058, Feb. 4, 2020 · history 29 C.F.R. § 4010.2 Definitions.
effective Jul 1, 2016 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.2 Definitions.
effective Feb 4, 2020 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.5 Information year.
effective Jul 1, 2009 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.6 Information to be filed.
effective Jul 1, 2014 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.7 Identifying information.
effective Jul 1, 2009 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.7 Identifying information.
effective Feb 4, 2020 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jan 1, 2017 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Feb 4, 2020 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jun 6, 2024 · 85 FR 6059, Feb. 4, 2020 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Aug 15, 2025 · 89 FR 48299, June 6, 2024 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Sep 1, 2017 · 81 FR 15439, Mar. 23, 2016 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Mar 5, 2020 · 85 FR 6059, Feb. 4, 2020 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Jul 8, 2024 · 89 FR 48299, June 6, 2024 · history 29 C.F.R. § 4010.9 Financial information.
effective Feb 4, 2020 · 74 FR 11034, Mar. 16, 2009 · history 29 C.F.R. § 4010.9 Financial information.
effective Jul 1, 2009 · 74 FR 11034, Mar. 16, 2009 · history 29 C.F.R. § 4010.10 Due date and filing with the PBGC.
effective Nov 7, 2023 · 74 FR 11034, Mar. 16, 2009 · history 29 C.F.R. § 4010.10 Due date and filing with the PBGC.
effective Jul 1, 2009 · 74 FR 11034, Mar. 16, 2009 · history 29 C.F.R. § 4010.13 Confidentiality of information submitted.
effective Nov 7, 2023 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4010.13 Confidentiality of information submitted.
effective Jul 1, 2009 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4010.15 OMB control number.
effective Aug 15, 2025 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4041.21 Requirements for a standard termination.
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4041.29 Post-distribution certification.
effective Aug 15, 2025 · 85 FR 6060, Feb. 4, 2020 · history 29 C.F.R. § 4041.29 Post-distribution certification.
effective Mar 5, 2020 · 85 FR 6060, Feb. 4, 2020 · history 29 C.F.R. § 4041.47 PBGC determination of plan sufficiency/insufficiency.
effective Aug 15, 2025 · history 29 C.F.R. § 4041.47 PBGC determination of plan sufficiency/insufficiency.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.49 Verification of plan sufficiency prior to closeout.
effective Jun 6, 2024 · history 29 C.F.R. § 4043.23 Active participant reduction.
effective Mar 5, 2020 · 85 FR 6061, Feb. 4, 2020 · history 29 C.F.R. § 4043.27 Distribution to a substantial owner.
effective Mar 5, 2020 · 85 FR 6062, Feb. 4, 2020 · history 29 C.F.R. § 4043.31 Extraordinary dividend or stock redemption.
effective Jan 1, 2017 · history 29 C.F.R. § 4043.31 Extraordinary dividend or stock redemption.
effective Feb 4, 2020 · history 29 C.F.R. § 4062.4 Determinations of net worth and collective net worth.
effective Jul 11, 2023 · history 29 C.F.R. § 4065.3 Filing requirement.
effective Aug 15, 2025 · 61 FR 63998, Dec. 2, 1996 · history 29 C.F.R. § 4065.3 Filing requirement.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 14, 2022 · 87 FR 2341, Jan. 14, 2022 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 12, 2024 · 89 FR 2133, Jan. 12, 2024 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 1, 2017 · 81 FR 29766, May 13, 2016 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 12, 2018 · 83 FR 1556, Jan. 12, 2018 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 15, 2020 · 85 FR 2305, Jan. 15, 2020 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 12, 2023 · 88 FR 1992, Jan. 12, 2023 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Mar 1, 2017 · 82 FR 8814, Jan. 31, 2017 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Dec 28, 2018 · 83 FR 67074, Dec. 28, 2018 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 13, 2021 · 86 FR 2542, Jan. 13, 2021 · history 29 C.F.R. § 4204.11 Variance of the bond/escrow and sale-contract requirements.
effective Aug 15, 2025 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4204.11 Variance of the bond/escrow and sale-contract requirements.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4204.12 De minimis transactions.
effective Jul 1, 2016 · 80 FR 55009, Sept. 11, 2015 · history 29 C.F.R. § 4204.12 De minimis transactions.
effective Jan 8, 2021 · 80 FR 55009, Sept. 11, 2015 · history 29 C.F.R. § 4204.21 Requests to PBGC for variances and exemptions.
effective Aug 15, 2025 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4204.21 Requests to PBGC for variances and exemptions.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4207.10 Plan rules for abatement.
effective Aug 15, 2025 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4207.10 Plan rules for abatement.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4211.2 Definitions.
effective Jul 1, 2009 · 73 FR 79635, Dec. 30, 2008 · history 29 C.F.R. § 4211.2 Definitions.
effective Jan 8, 2021 · 73 FR 79635, Dec. 30, 2008 · history 29 C.F.R. § 4211.3 Special rules for construction industry and Code section 404(c) plans.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.4 Contributions for purposes of the numerator and denominator of the allocation fractions.
effective Jan 8, 2021 · 73 FR 79635, Dec. 30, 2008 · history 29 C.F.R. § 4211.11 Plan sponsor adoption of modifications and simplified methods.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
effective Jan 8, 2021 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
effective Jul 1, 2009 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.13 Modifications to the direct attribution method.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.22 Requests for PBGC approval.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4211.22 Requests for PBGC approval.
effective Aug 15, 2025 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
effective Nov 7, 2023 · 86 FR 1275, Jan. 8, 2021 · history 29 C.F.R. § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
effective Feb 8, 2021 · 86 FR 1275, Jan. 8, 2021 · history 29 C.F.R. § 4211.32 Presumptive method for withdrawals after the initial plan year.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.33 Modified presumptive method for withdrawals after the initial plan year.
effective Jan 8, 2021 · history 29 C.F.R. § 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
effective Jan 8, 2021 · history 29 C.F.R. § 4219.1 Purpose and scope.
effective Jan 8, 2021 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4219.1 Purpose and scope.
effective Jan 1, 2017 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4219.2 Definitions.
effective Jan 8, 2021 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4219.2 Definitions.
effective Jul 1, 2009 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4219.20 Information collection.
effective Aug 15, 2025 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4220.3 Requests for PBGC approval.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4220.3 Requests for PBGC approval.
effective Aug 15, 2025 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4231.2 Definitions.
effective Jul 1, 2016 · 80 FR 55010, Sept. 11, 2015 · history 29 C.F.R. § 4231.3 Requirements for mergers and transfers.
effective Jul 1, 1998 · history 29 C.F.R. § 4231.6 Plan solvency tests.
effective Jul 1, 2016 · 80 FR 55010, Sept. 11, 2015 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Jan 1, 2017 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4233.7 Actuarial and financial information.
effective Jul 1, 2016 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4245.1 Purpose, scope, and filing and issuance rules.
effective May 2, 2019 · history 29 C.F.R. § 4245.2 Definitions.
effective Jul 1, 2019 · 84 FR 18724, May 2, 2019 · history 29 C.F.R. § 4245.3 Notice of insolvency.
effective Jan 1, 2017 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.3 Notice of insolvency.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.4 Contents of notice of insolvency.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.4 Contents of notice of insolvency.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.5 Notice of insolvency benefit level.
effective Jan 1, 2017 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.5 Notice of insolvency benefit level.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.6 Contents of notice of insolvency benefit level.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.6 Contents of notice of insolvency benefit level.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.7 Successor plan.
effective Jul 1, 2004 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.7 Successor plan.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.8 Financial assistance.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4245.8 Financial assistance.
effective May 2, 2019 · 68 FR 61357, Oct. 28, 2003 · history 29 C.F.R. § 4245.8 Financial assistance.
effective Aug 15, 2025 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Jul 8, 2024 · 89 FR 48309, June 6, 2024 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Jan 26, 2023 · 88 FR 4905, Jan. 26, 2023 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Jun 6, 2024 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Aug 15, 2025 · 89 FR 48309, June 6, 2024 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Nov 7, 2023 · 88 FR 4905, Jan. 26, 2023 · history 29 C.F.R. § 4281.3 Filing and issuance rules.
effective May 2, 2019 · 80 FR 57717, Sept. 25, 2015 · history 29 C.F.R. § 4281.3 Filing and issuance rules.
effective Jul 1, 2016 · 80 FR 57717, Sept. 25, 2015 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Jul 1, 1999 · 63 FR 38307, July 16, 1998 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Jul 8, 2024 · 89 FR 48309, June 6, 2024 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective May 2, 2019 · 63 FR 38307, July 16, 1998 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Jun 6, 2024 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Aug 15, 2025 · 89 FR 48309, June 6, 2024 · history 29 C.F.R. § 4281.32 Notices of benefit reductions.
effective Jul 1, 2004 · 68 FR 61457, Oct. 28, 2003 · history 29 C.F.R. § 4281.32 Notices of benefit reductions.
effective May 2, 2019 · 68 FR 61457, Oct. 28, 2003 · history 29 C.F.R. § 4281.43 Notice of insolvency.
effective Jul 1, 2016 · 80 FR 55745, Sept. 17, 2015 · history 29 C.F.R. § 4281.43 Notice of insolvency.
effective May 2, 2019 · 80 FR 55745, Sept. 17, 2015 · history 29 C.F.R. § 4281.44 Contents of notice of insolvency.
effective Jul 1, 2014 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4281.44 Contents of notice of insolvency.
effective May 2, 2019 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4281.45 Notice of insolvency benefit level.
effective Jul 1, 2004 · 68 FR 61458, Oct. 28, 2003 · history 29 C.F.R. § 4281.45 Notice of insolvency benefit level.
effective May 2, 2019 · 68 FR 61458, Oct. 28, 2003 · history 29 C.F.R. § 4281.46 Contents of notice of insolvency benefit level.
effective Jul 1, 2014 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4281.46 Contents of notice of insolvency benefit level.
effective May 2, 2019 · 79 FR 30463, May 28, 2014 · history 29 C.F.R. § 4281.47 Application for financial assistance.
effective Jul 1, 2016 · 80 FR 55745, Sept. 17, 2015 · history 29 C.F.R. § 4281.47 Application for financial assistance.
effective Jul 1, 2019 · 84 FR 18727, May 2, 2019 · history 29 C.F.R. § 4281.47 Application for financial assistance.
effective May 2, 2019 · 80 FR 55745, Sept. 17, 2015 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Mar 1, 2017 · 82 FR 8814, Jan. 31, 2017 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Dec 28, 2018 · 83 FR 67074, Dec. 28, 2018 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 13, 2021 · 86 FR 2542, Jan. 13, 2021 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 12, 2023 · 88 FR 1992, Jan. 12, 2023 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 1, 2017 · 81 FR 29767, May 13, 2016 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 12, 2018 · 83 FR 1556, Jan. 12, 2018 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 15, 2020 · 85 FR 2305, Jan. 15, 2020 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 14, 2022 · 87 FR 2341, Jan. 14, 2022 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 12, 2024 · 89 FR 2133, Jan. 12, 2024 · history 29 C.F.R. § 4901.2 Definitions.
effective Jul 1, 2010 · 74 FR 27081, June 8, 2009 · history 29 C.F.R. § 4901.2 Definitions.
effective Jul 25, 2022 · 74 FR 27081, June 8, 2009 · history 29 C.F.R. § 4901.3 Electronic reading room.
effective Jul 25, 2022 · 82 FR 26991, June 13, 2017 · history 29 C.F.R. § 4901.3 Electronic reading room.
effective Jun 13, 2017 · 82 FR 26991, June 13, 2017 · history 29 C.F.R. § 4901.4 Information maintained in electronic reading room.
effective Jun 13, 2017 · 82 FR 26991, June 13, 2017 · history 29 C.F.R. § 4901.4 Information maintained in electronic reading room.
effective Jul 25, 2022 · 82 FR 26991, June 13, 2017 · history 29 C.F.R. § 4901.5 Disclosure of other information.
effective Jul 25, 2022 · 82 FR 26992, June 13, 2017 · history 29 C.F.R. § 4901.5 Disclosure of other information.
effective Jun 13, 2017 · 82 FR 26992, June 13, 2017 · history 29 C.F.R. § 4901.6 Filing rules; computation of time.
effective Jul 25, 2022 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4901.6 Filing rules; computation of time.
effective Jan 1, 2017 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4901.23 Record of concern to agency other than PBGC.
effective Jul 25, 2022 · history 29 C.F.R. § 4901.24 Special rules for trade secrets and confidential commercial or financial information submitted to PBGC.
effective Jul 25, 2022 · history 29 C.F.R. § 4901.31 Charges for services.
effective Jun 13, 2017 · 82 FR 26992, June 13, 2017 · history 29 C.F.R. § 4901.31 Charges for services.
effective Jul 25, 2022 · 82 FR 26992, June 13, 2017 · history 29 C.F.R. § 4901.33 Payment of fees.
effective Jul 1, 2004 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4901.33 Payment of fees.
effective Jul 25, 2022 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4902.1 Purpose and Scope.
effective Jul 1, 2010 · 74 FR 27081, June 8, 2009 · history 29 C.F.R. § 4902.1 Purpose and Scope.
effective Dec 5, 2024 · 84 FR 32619, July 9, 2019 · history 29 C.F.R. § 4902.1 Purpose and Scope.
effective Jul 9, 2019 · 84 FR 32619, July 9, 2019 · history 29 C.F.R. § 4902.10 Specific exemption: Personnel Security Investigation Records.
effective Dec 5, 2024 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.10 Specific exemption: Personnel Security Investigation Records.
effective Jul 1, 2010 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
effective Sep 1, 2017 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
effective Dec 5, 2024 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
effective Jul 1, 2010 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
effective Jan 1, 2017 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
effective Oct 8, 2020 · 85 FR 63447, Oct. 8, 2020 · history 29 C.F.R. § 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
effective Jul 9, 2019 · 84 FR 32619, July 9, 2019 · history 29 C.F.R. § 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
effective Dec 5, 2024 · 85 FR 63447, Oct. 8, 2020 · history 29 C.F.R. § 4902.13 Specific exemptions: Legal case management.
effective Dec 5, 2024 · 84 FR 32619, July 9, 2019 · history 29 C.F.R. § 4903.13 How will PBGC offset a Federal employee's salary to collect a debt owed to PBGC?
effective Jan 1, 2017 · history 29 C.F.R. § 4903.21 How do other Federal agencies use the offset process to collect debts from payments issued by PBGC?
effective Jul 1, 2011 · 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 Jan 1, 2017 · history Treas. Reg. § 1.72-15 Applicability of section 72 to accident or health plans.
effective Jul 26, 2016 · T.D. 9665, 79 FR 26841, May 12, 2014 · 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 Jul 26, 2016 · T.D. 8894, 65 FR 46591, July 31, 2000 · history Treas. Reg. § 1.72(p)-1 Loans treated as distributions.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61883, Oct. 20, 2006 · history Treas. Reg. § 1.72(p)-1 Loans treated as distributions.
effective Jul 19, 2024 · T.D. 9294, 71 FR 61883, Oct. 20, 2006 · history Treas. Reg. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
effective Dec 13, 2019 · T.D. 9879, 84 FR 68043, Dec. 13, 2019 · history Treas. Reg. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
effective Oct 31, 2019 · T.D. 9879, 84 FR 58478, Oct. 31, 2019 · history Treas. Reg. § 1.101-2 Employees' death benefits.
effective Jul 26, 2016 · T.D. 8540, 59 FR 30102 · history Treas. Reg. § 1.101-4 Payment of life insurance proceeds at a date later than death.
effective Jul 26, 2016 · 26 FR 10275, Nov. 2, 1961 · history Treas. Reg. § 1.101-6 Effective date.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9233, Mar. 14, 2019 · history Treas. Reg. § 1.101-6 Effective date.
effective Oct 31, 2019 · T.D. 9879, 84 FR 58484, Oct. 31, 2019 · history Treas. Reg. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
effective Apr 1, 2015 · T.D. 9665, 79 FR 26842, May 12, 2014 · history Treas. Reg. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9233, Mar. 14, 2019 · history Treas. Reg. § 1.401-10 Definitions relating to plans covering self-employed individuals.
effective May 18, 2016 · T.D. 6675, 28 FR 10123, Sept. 17, 1963 · history Treas. Reg. § 1.401(a)(9)-0 Required minimum distributions; table of contents.
effective Jul 19, 2024 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-0 Required minimum distributions; table of contents.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-1 Minimum distribution requirement in general.
effective Jul 19, 2024 · T.D. 9459, 74 FR 45994, Sept. 8, 2009 · history Treas. Reg. § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
effective Jul 19, 2024 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-3 Death before required beginning date.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-3 Death before required beginning date.
effective Jul 19, 2024 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-4 Determination of the designated beneficiary.
effective Apr 1, 2005 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-4 Determination of the designated beneficiary.
effective Jul 19, 2024 · T.D. 9130, 69 FR 33293, June 15, 2004 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Nov 12, 2020 · T.D. 9930, 85 FR 72477, Nov. 12, 2020 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective May 18, 2016 · 79 FR 45683, Aug. 6, 2014 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Oct 6, 2017 · 79 FR 45683, Aug. 6, 2014 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Jul 19, 2024 · T.D. 9930, 85 FR 72477, Nov. 12, 2020 · history Treas. Reg. § 1.401(a)(9)-9 Life expectancy and distribution period tables.
effective Nov 12, 2020 · T.D. 9930, 85 FR 72477, Nov. 12, 2020 · history Treas. Reg. § 1.401(a)(9)-9 Life expectancy and distribution period tables.
effective May 18, 2016 · 67 FR 36676, May 24, 2002 · history Treas. Reg. § 1.401(a)(9)-9 Life expectancy and distribution period tables.
effective Jul 19, 2024 · T.D. 9930, 85 FR 72477, Nov. 12, 2020 · history Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
effective Jul 19, 2024 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.401(f)-1 Certain custodial accounts and annuity contracts.
effective Apr 1, 1999 · T.D. 8635, 60 FR 65549, Dec. 20, 1995 · history Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
effective May 18, 2016 · T.D. 9641, 78 FR 68737, Nov. 15, 2013 · history Treas. Reg. § 1.401(k)-4 SIMPLE 401(k) plan requirements.
effective Jul 19, 2024 · T.D. 9169, 69 FR 78154, Dec. 29, 2004 · history Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.
effective May 18, 2016 · T.D. 9447, 74 FR 8210, Feb. 24, 2009 · history Treas. Reg. § 1.401(m)-3 Safe harbor requirements.
effective May 18, 2016 · T.D. 9641, 78 FR 68738, Nov. 15, 2013 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Mar 14, 2019 · 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 May 18, 2016 · 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 Jul 19, 2024 · T.D. 6500, 25 FR 11675, Nov. 26, 1960 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Apr 1, 2015 · T.D. 9665, 79 FR 26843, May 12, 2014 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Jul 19, 2024 · T.D. 9665, 79 FR 26843, May 12, 2014 · history Treas. Reg. § 1.402A-1 Designated Roth Accounts.
effective Jul 19, 2024 · T.D. 9769, 81 FR 31166, May 18, 2016 · history Treas. Reg. § 1.402A-1 Designated Roth Accounts.
effective May 18, 2016 · T.D. 9769, 81 FR 31166, May 18, 2016 · history Treas. Reg. § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
effective Apr 1, 2015 · T.D. 9665, 79 FR 26843, May 12, 2014 · history Treas. Reg. § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
effective Apr 1, 2008 · 72 FR 54352, Sept. 25, 2007 · history Treas. Reg. § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
effective Sep 16, 2025 · 72 FR 54352, Sept. 25, 2007 · history Treas. Reg. § 1.403(b)-6 Timing of distributions and benefits.
effective Apr 1, 2015 · T.D. 9673, 79 FR 37642, July 2, 2014 · history Treas. Reg. § 1.403(b)-6 Timing of distributions and benefits.
effective Jul 19, 2024 · T.D. 9673, 79 FR 37642, July 2, 2014 · history Treas. Reg. § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
effective Apr 1, 1999 · T.D. 7501, 42 FR 42321, Aug. 23, 1977 · history Treas. Reg. § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
effective May 18, 2016 · T.D. 6500, 25 FR 11688, Nov. 26, 1960 · history Treas. Reg. § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
effective Apr 1, 2015 · T.D. 7636, 44 FR 47056, Aug. 10, 1979 · history Treas. Reg. § 1.408-8 Distribution requirements for individual retirement plans.
effective Jul 19, 2024 · T.D. 9673, 79 FR 37642, July 2, 2014 · history Treas. Reg. § 1.408-8 Distribution requirements for individual retirement plans.
effective Apr 1, 2015 · T.D. 9673, 79 FR 37642, July 2, 2014 · history Treas. Reg. § 1.408A-4 Converting amounts to Roth IRAs.
effective Jul 19, 2024 · T.D. 9418, 73 FR 43862, July 29, 2008 · history Treas. Reg. § 1.408A-4 Converting amounts to Roth IRAs.
effective Apr 1, 2009 · T.D. 9418, 73 FR 43862, July 29, 2008 · history Treas. Reg. § 1.409A-2 Deferral elections.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.410(a)-1 Minimum participation standards; general rules.
effective Sep 9, 2016 · T.D. 7735, 45 FR 74722, Nov. 12, 1980 · history Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
effective Sep 9, 2016 · T.D. 7501, 42 FR 42324, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
effective Sep 9, 2016 · T.D. 7703, 45 FR 40985, June 17, 1980 · history Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
effective Apr 1, 2016 · T.D. 9743, 80 FR 70684, Nov. 16, 2015 · history Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
effective Jul 19, 2024 · T.D. 9743, 80 FR 70684, Nov. 16, 2015 · history Treas. Reg. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
effective Sep 9, 2016 · 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, 2010 · T.D. 9472, 74 FR 61276, Nov. 24, 2009 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Sep 9, 2016 · 53 FR 26058, July 11, 1988 · history Treas. Reg. § 1.414(c)-2 Two or more trades or businesses under common control.
effective Sep 9, 2016 · T.D. 8540, 59 FR 30102, June 10, 1994 · history Treas. Reg. § 1.414(r)-8 Separate application of section 410(b).
effective Sep 9, 2016 · T.D. 8548, 59 FR 32921, June 27, 1994 · history Treas. Reg. § 1.414(v)-1 Catch-up contributions.
effective Sep 16, 2025 · T.D. 9072, 68 FR 40515, July 8, 2003 · history Treas. Reg. § 1.416-1 Questions and answers on top-heavy plans.
effective Apr 1, 2008 · T.D. 9319, 72 FR 16929, Apr. 5, 2007 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Jan 19, 2017 · T.D. 9783, 81 FR 62361, Sept. 9, 2016 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Sep 9, 2016 · T.D. 9783, 81 FR 62361, Sept. 9, 2016 · history Treas. Reg. § 1.423-2 Employee stock purchase plan defined.
effective Sep 9, 2016 · 74 FR 67973, Dec. 22, 2009 · history Treas. Reg. § 1.424-1 Definitions and special rules applicable to statutory options.
effective Sep 9, 2016 · T.D. 9471, 74 FR 59087, Nov. 17, 2009 · history Treas. Reg. § 1.430(h)(2)-1 Interest rates used to determine present value.
effective Jan 12, 2024 · T.D. 9986, 89 FR 2130, Jan. 12, 2024 · history Treas. Reg. § 1.430(h)(3)-1 Mortality tables used to determine present value.
effective Oct 5, 2017 · T.D. 9826, 82 FR 46398, Oct. 5, 2017 · history Treas. Reg. § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
effective Oct 20, 2023 · T.D. 9983, 88 FR 72366, Oct. 20, 2023 · history Treas. Reg. § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
effective Oct 5, 2017 · T.D. 9826, 82 FR 46404, Oct. 5, 2017 · history Treas. Reg. § 1.431(c)(6)-1 Mortality tables used to determine current liability.
effective Oct 5, 2017 · T.D. 9826, 82 FR 46410, Oct. 5, 2017 · history Treas. Reg. § 1.501(a)-1 Exemption from taxation.
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 Jul 12, 2016 · T.D. 9674, 79 FR 37631, July 2, 2014 · history Treas. Reg. § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
effective Apr 1, 2012 · T.D. 9522, 76 FR 19907, Apr. 11, 2011 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Dec 30, 2016 · T.D. 9451, 74 FR 25148, May 27, 2009 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Dec 30, 2016 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.27 Fees.
effective Dec 30, 2016 · T.D. 9359, 72 FR 54548, Sept. 26, 2007 · history Circular 230 § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
effective Dec 30, 2016 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.50 Sanctions.
effective Dec 30, 2016 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.52 Violations subject to sanction.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.68 Motions and requests.
effective Dec 30, 2016 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Treas. Reg. § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers..
effective Jul 19, 2024 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers..
effective Apr 1, 2009 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
effective Dec 19, 2016 · T.D. 7561, 43 FR 38004, Aug. 25, 1978 · history Treas. Reg. § 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
effective Dec 19, 2016 · T.D. 9695, 79 FR 58258, Sept. 29, 2014 · history Treas. Reg. § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
effective Dec 19, 2016 · T.D. 9695, 79 FR 58259, Sept. 29, 2014 · history Treas. Reg. § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
effective Dec 19, 2016 · T.D. 9695, 79 FR 58260, Sept. 29, 2014 · history Removed (9)
29 C.F.R. § 2509.75-2 Interpretive bulletin relating to prohibited transactions.
effective Sep 2, 2025 · eCFR removal 2025-09-02 29 C.F.R. § 2509.75-6 Interpretive bulletin relating to section 408(c)(2) of the Employee Retirement Income Security Act of 1974.
effective Sep 2, 2025 · eCFR removal 2025-09-02 29 C.F.R. § 2509.75-10 Interpretive bulletin relating to the ERISA Guidelines and the Special Reliance Procedure.
effective Sep 2, 2025 · eCFR removal 2025-09-02 29 C.F.R. § 4281.4 Collection of information.
effective Sep 15, 2025 · eCFR removal 2025-09-15 Treas. Reg. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A).
effective Mar 14, 2019 · eCFR removal 2019-03-14 Added (125)
Sections first loaded into the library by this run.