86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
posed amendments to 45 CFR 150.205(e)(2) would correct a typographical error which incorrectly referenced in 45 CFR 148.120 instead of 45 CFR 148.210. 6. Notice to the State (45 CFR 150.211)
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
…VICES
For the reasons stated in the preamble, the Department of Health and Human Services amends 45 CFR part 149 as set forth below:
PART 149—SURPRISE BILLING AND TRANSPARENCY REQUIREMENTS
15. The authority citation for part 149 continues to read as follows:
( printed page 34070)
Authority:
42 U.S.C. 300gg-92 and 300gg…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…he reasons stated in the preamble, the Department of Health and Human Services proposes to amend 45 CFR part 149 as set forth below:
PART 149—SURPRISE BILLING AND TRANSPARENCY REQUIREMENTS
18. The authority citation for part 149 continues to read as follows:
Authority:
42 U.S.C. 300gg-92 and 300gg-111 through 300gg-139…
79 FR 78578 — Summary of Benefits and Coverage and Uniform Glossary IRCProposed Rules (FR)Proposed Dec 30, 2014
…9
Benefits
250
12.0
62
3,000
186,990
Legal
250
1.5
130
375
48,728
Sub-total
7,500
582,176
Small:
IT
175
11.0
84
1,925
161,681
Benefits
175
8.0
62
1,400
87,262
Legal
175
1.0
130
175
22,740
Sub-total
3,500
271,682
TPAs
Large:
IT
158
22.0
84
3,476
291,949
Benefits
158
16.0
62
2,528
157,570
Legal
158
2.0
130
316
41,061
Sub…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…ed without reliance on the letter ruling
234
.10 Taxpayer may request that retroactivity be limited
235
PART IV. USER FEES
SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
235
.01 Legislation authorizing user fees
235
.02 Requests to which user fees apply
…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
…AYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE?
174
.01 In general
174
.02 Determination Letters
175
.03 Letter Rulings
175
.04 Voluntary Closing Agreements
175
.05 Other Matters
175
SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?
175
.01 Pre-approved plans
175
.02 Employee Pla…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
…on letter
173
.06 Oral advice
174
.07 Nonbank trustee approval letters
174
.08 Compliance statement
175
.09 Advisory letter
175
SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE?
175
.01 In general
175
.02 Determination Letters
175
.03 Letter Rulings
175
.04 Voluntary Closing Agreement…
IRCProposed Rules (FR)Proposed Oct 15, 2007
…ant to paragraph (b)(4) of this section, the funding standard carryover balance is increased to $51,235 as of July 1, 2009 (that is, an increase to reflect 6 months of interest at an effective interest rate of 5%). Sponsor T does not elect in 2009 to reduce any portion of the funding standard carryover balance pursuant…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
… may be granted if justified
234
.11 Case closed if taxpayer does not submit additional information
235
.12 Near the completion of the ruling process, advises taxpayer of conclusions and, if Employee Plans Rulings and Agreements will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling requ…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
Back to Citation
20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
IRCCourt RulingsApr 14, 2005related by meaning
ontracts with the agencies.
Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to
furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by
law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004)
permits an agency to provide facilities to a c…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCFinal Rules (FR)Dec 12, 2016related by meaning
…y contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the…
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
…tion required
174
.03 Complete copy of plan and trust instrument and applicable amendments required
175
.04 Submission of reference list encouraged
175
.05 Separate application for each single § 414(l) plan
175
.06 Prior letters
175
.07 Plans involving mergers
175
.08 User fees
175
.09 Interested party notification and…
88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize IRCFinal Rules (FR)Feb 23, 2023related by meaning
…y contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
Back to Citation
170.
29 CFR 2520.102-2(a).
Back to Citation
171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
Back to Citation
172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
3(i) and 12 U.S.C. 5381(a)(3).
Back to Citation
24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
Back to Citation
25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
Back to Citation
26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
50 T.C. 771 — New England Tank Industries, Inc. v. Commissioner IRCCourt RulingsAug 26, 1968related by meaning
; Stevens Pass, Inc., 48 T.C. 532, 541 (1967); cf. Westinghouse Broadcasting Co., supra; but see fn. 7, supra.
Decision will be entered under Bule 50. Sec. 416 was reenacted without significant change by Pub. L. 85-861, 85th Cong., 2d Sess. (1958), 72 Stat. 1458, and is set forth as follows in 10 U.S.C. sec. 2388:
Sec.…
145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner IRCCourt RulingsJul 13, 2015
own, and Mr. Tomassetti each $235,000 compensation for 2007. According to
the formula in the second adoption agreement, Mr. Abramo, Mr. Brown, and Mr. Tomassetti were each entitled to a pre- and postretirement death benefit in 2007 of
$1,175,000 (i.e., five times their compensation of $235,000). Under the Sterling
Plan…