Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 54.9825-4 (not yet in the library — opens the official source)
39 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated …
    IRCTreasury DecisionsDec 6, 2021★ strong match
    …ng such notice. (2) The Director will coordinate with the Departments in resolving matters under 26 CFR 54.9816-8T(c)(4)(vii)(A)(1), 29 CFR 2590.716-8(c)(4)(vii)(A)(1), or 45 CFR 149.510(c)(4)(vii)(A)(1) where fraud or material misrepresentation are presented, and matters involving 26 CFR 54.9816-8T(c)(4)(vii)(A)(2), 2…
  2. 86 FR 66662 — Prescription Drug and Health Care Spending
    IRCFinal Rules (FR)Nov 23, 2021★ strong match
    …ng such notice. (2) The Director will coordinate with the Departments in resolving matters under 26 CFR 54.9816-8T(c)(4)(vii)(A)( 1), 29 CFR 2590.716-8(c)(4)(vii)(A)( 1), or 45 CFR 149.510(c)(4)(vii)(A)( 1) where fraud or material misrepresentation are presented, and matters involving 26 CFR 54.9816-8T(c)(4)(vii)(A)( 2…
  3. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    ified IDR entities are required to continue to comply with the corresponding section of § 54.9816-8 in effect prior to June 4, 2026. (i) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to g…
  4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  5. 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
    …as follows: § 890.114 Surprise billing. * * * * * (e) A carrier must comply with requirements of 45 CFR 149.230 with respect to an FEHB plan in the same manner as such provisions apply to a group health plan or health insurance issuer offering group or individual health insurance coverage and within the time frame set …
  6. 86 FR 66495 — Prescription Drug and Health Care Spending
    IRCProposed Rules (FR)Proposed Nov 23, 2021
    DOL, and HHS. List of Subjects in 26 CFR Part 54 Excise taxes Pensions Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 54 is proposed to be amended as follows: PART 54—PENSION EXCISE TAXES Paragraph. 3. The authority citation for part 54 continues to read as foll…
  7. Treas. Reg. § 54.9825-3T — Definitions (temporary).
    IRCRegulationsDec 23, 2021
    …to the requirements of §§ 54.9825-4T through 54.9825-6T. Student market has the meaning given in 45 CFR 158.103. Therapeutic class means a group of pharmaceutical products that have similar mechanisms of action or treat the same types of conditions, grouped in the manner specified by the Secretary, jointly with the Sec…
  8. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  9. 86 FR 55756 — Requirements Related to Surprise Billing; Part II
    IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
    4.9815-2719T(a), (c), (d), and (g) published elsewhere in this issue of the Federal Register ]. Par. 3. Section 54.9816-1 is added to read as follows: [The text of proposed § 54.9816-1 is the same as the text of § 54.9816-1T published elsewhere in this issue of the Federal Register ]. Par. 4. Section 54.9816-2(a) and (…
  10. 81 FR 89375 — Electronic Notice of Liquidation
    IRCFinal Rules (FR)Dec 12, 2016related by meaning
    CBP determines that an entry has liquidated by operation of law. —Clarification in § 159.9(c)(2)(ii) by making editorial changes for ease of reading. —Clarification in § 159.9(d), which pertains to courtesy notice of liquidation, that CBP will endeavor to provide courtesy notice to the entry filer or its agent and the…
  11. 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…
  12. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020related by meaning
    … Analysis and Paperwork Burden section of this preamble. A. Definitions The final regulations at 26 CFR 54.9815-2715A1(a), 29 CFR 2590.715-2715A1(a), and 45 CFR 147.210(a) (paragraph (a) of the proposed regulations) set forth definitions that are applicable to the regulations at 26 CFR 54.9815-2715A2, 29 CFR 2590.715- …
  13. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    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…
  14. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  15. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025related by meaning
    …parties. ( printed page 60464) The Departments seek comment on these proposals. 10. Timing Under 26 CFR 54.9815-2715A3(b)(4), 29 CFR 2590.715-2715A3(b)(4), and 45 CFR 147.212(b)(4) (proposed to be redesignated from paragraph (b)(3), as discussed in section III.C.7. of this preamble), the Departments propose to add new …
  16. 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…
  17. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
  18. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    on for part 53 is amended by adding the following entry: Authority: 26 U.S.C. 7805 * * * Section 53.6011-1 also issued under 26 U.S.C. 6011. * * * * * Par. 14. Section 53.6011-1 is amended by: 1. Removing paragraph (c). 2. Redesignating paragraphs (d) and (e) as paragraphs (c) and (d), respectively. 3. Adding a new par…
  19. Treas. Reg. § 54.9816-6(d)(1)(v) — Methodology for calculating qualifying payment amount.
    IRCRegulationsAug 28, 2026related by meaning
    … to the plan or issuer, as required under § 54.9816-9. (d)(1)(vi) (vi) For further guidance, see 29 CFR 2590.716-6(d)(1)(vi). (d)(2) (2) In a timely manner upon the request of the provider, facility, or provider of air ambulance services: (d)(2)(i) (i) For further guidance, see 29 CFR 2590.716-6(d)(2)(i). (d)(2)(ii) (i…
  20. Treas. Reg. § 54.9825-2T(a) — Applicability (temporary).
    IRCRegulationsDec 23, 2021
    (a) (a) In general. The requirements in §§ 54.9825-4T through 54.9825-6T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.