84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019
….
(
2)
Exception to uniformity rule. With respect to an individual coverage HRA, as defined in § 54.9802-4(b) of this chapter, if the maximum dollar amount made available varies for participants within a class of employees set forth in § 54.9802-4(d) of this chapter, or varies between classes of employees offered the i…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
IRCRegulationsDec 30, 2016
…genetic information. For this purpose, “similarly situated individuals” are those described in § 54.9802-1(d).
(b)(2) (2) Rule of construction. Nothing in paragraph (b)(1) of this section (or in paragraph (d)(1) or (d)(2) of this section) limits the ability of a group health plan to increase the premium for an employer…
77 FR 70620 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRCProposed Rules (FR)Proposed Nov 26, 2012
…ority:
26 U.S.C. 7805. * * *
Section 54.9815-2705 also issued under 26 U.S.C. 9833.
Par. 2.
In § 54.9802-1, paragraph (f) is revised to read as follows:
§ 54.9802-1
Prohibiting discrimination against participants and beneficiaries based on a health factor.
* * * * *
(f)
Nondiscriminatory wellness programs—in general.
A…
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
t to withholding under subchapter A of chapter 3 (sections 1441 through 1446 of the Code).
1. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the regulation treats an Army Post Office (APO), a Fleet Post Office (FPO), or a Diplomatic Post Office (DPO) [2]
address as an a…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
…SION EXCISE TAXES
Par. 4.
The authority citation for part 54 is amended by adding an entry for § 54.9802-4 in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805.
* * * * *
Section 54.9802-4 is also issued under 26 U.S.C. 9833.
* * * * *
Par. 5.
Section 54.9801-2 is amended by revising the definition …
IRCRegulationsSep 13, 2021★ strong match
(a) (a) Statutory basis. This section and §§ 54.9801-2 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9802-3T, 54.9802-4, 54.9811-1, 54.9812-1, 54.9815-1251, 54.9815-2704, 54.9815-2705, 54.9815-2708, 54.9815-2711, 54.9815-2712, 54.9815-2713, 54.9815-2713A, 54.9815-2714, 54.9815-2715, 54.9815-2715A1, 54.9815-2715A2, 54.981…
IRCRegulationsDec 30, 2016★ strong match
(a) (a) Statutory basis. This section and sections 54.9801-2 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9802-3T, 54.9811-1, 54.9812-1T, 54.9831-1, and 54.9833-1 (portability sections) implement Chapter 100 of Subtitle K of the Internal Revenue Code of 1986.
IRCRegulationsJun 17, 2024
…Subject to paragraph (b)(2) of this section, the requirements of §§ 54.9801-1 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9811-1, 54.9812-1, 54.9815-1251 through 54.9815-2719A, and 54.9833-1 do not apply to any group health plan for any plan year if, on the first day of the plan year, the plan has fewer than two partic…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
persede the guidance in Notice 87-7 for payors of designated distributions with respect to their duty to withhold under sections 3405(a)(1) or (b)(1). A. Payees With a Military or Diplomatic Post Office Address
For purposes of section 3405(e)(13)(A), the proposed regulation treats an APO, FPO, or DPO address as an addr…
IRCRegulationsDec 30, 2016
…ibed in paragraph (b) of this section is not treated as failing to meet the requirements of section 9802 or § 54.9802-1 solely because the plan requires evidence of good health for coverage of individuals under plan provisions described in paragraph (b)(2) or (3) of this section.
(a)(2) (2) Health insurance issuers. Se…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
IRCCourt RulingsJan 12, 1998related by meaning
tely $1,026,855 in U. S.
currency deposited into various bank accounts during the period
January 19, 1988, through August 23, 1989, in violation of 31 U.S.C. sections 5324(3) and 5322(a) (1988); and (3) 10 counts
alleging violations of customs reporting requirements.
On January 9, 1992, petitioner entered into a plea a…
IRCRegulationsDec 30, 2016
…health care;
(a)(1)(v) (v) Medical history;
(a)(1)(vi) (vi) Genetic information, as defined in § 54.9802-3T.
(a)(1)(vii) (vii) Evidence of insurability; or
(a)(1)(viii) (viii) Disability.
(a)(2) (2) Evidence of insurability includes—
(a)(2)(i) (i) Conditions arising out of acts of domestic violence; and
(a)(2)(ii) (ii)…
IRCCourt RulingsFeb 29, 2012related by meaning
statutory notice of deficiency was issued more than 6 years after
petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations
as an affirmative defense in its pleadings for the taxable year at issue.
Accordin…
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018related by meaning
r contributions made on or before July 30, 2018 and § 1.170A–16(d)(3) for contributions made after July 30, 2018). * * *
* * * * *
(f) * * *
(2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to bel…
IRCCourt RulingsDec 2, 2013related by meaning
or disbarment of any practitioner". 31
C.F.R. sec. 10.4(a)(2007).
- 6 -
or the Form 1099-R issued by Guardian.5 After preparing the return, Mr. Neuman reviewed it with petitioners, who then timely filed it.
In March 2012 respondent issued to petitioners a notice of deficiency for
2010, determining a deficiency of $6,94…
IRCFinal Rules (FR)Dec 18, 2024related by meaning
er of this subpart shall continue to be in force and effect.
By the Department of the Treasury.
David Lebryk,
Fiscal Assistant Secretary.
Footnotes
1. Public Law 117-328 (Dec. 29, 2022), Division T; 31 U.S.C. 3105(f).
Back to Citation
2.
31 U.S.C. 3105(f)(1)(A).
Back to Citation
3.
31 U.S.C. 3105(f)(1)(C).
Back to C…
IRCCourt RulingsFeb 9, 2023related by meaning
he time limits that had
been permitted by the 1968 regulations. Recall that the 1968
regulations required that the election be made before any of the following events occurred: (1) the taxpayer’s waiver of the period for
assessment, (2) 30 days after the examination report, or (3) the closing
agreement or offer-in-com…