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1. 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)
2. 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…
3. 88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act
   IRCProposed Rules (FR)Proposed Feb 2, 2023
   or which payments pursuant to 26 CFR 54.9815-2713A(b)(2) or (e), 29 CFR 2590.715-2713A(b)(2) or (e), or § 147.131(d) of this subchapter were provided— (A) Identifying information for the participating issuer and each third party administrator that received a copy of the self-certification referenced in 26 CFR 54.9815-2…
4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   …( TMA IV). Back to Citation 9.  88 FR 65888 (Sept. 26, 2023). Back to Citation 10.  86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in TMA III, see U.S. Department of Health and Human Serv…
5. 85 FR 72158 — Transparency in Coverage
   IRCFinal Rules (FR)Nov 12, 2020
   The Departments are finalizing price transparency requirements set forth in the final rules in 26 CFR 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3, 29 CFR 2590.715-2715A1, 2590.715-2715A2, and 2590.715-2715A3, and 45 CFR 147.210, 147.211, and 147.212. The final rules separate the proposed regulations all containe…
6. 90 FR 60432 — Transparency in Coverage
   IRCProposed Rules (FR)Proposed Dec 23, 2025
   …r Provisions 1. Transparency in Coverage—Definitions The 2020 final rules include definitions at 26 CFR 54.9815-2715A1(a)(2); 29 CFR 2590.715-2715A1(a)(2); and 45 CFR 147.210(a)(2). These proposed rules, if finalized, would add a definition of the term health insurance market for purposes of amendments to 26 CFR 54.981…
7. 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…
8. 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…
9. 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…
10. Treas. Reg. § 54.9816-3(b) — Definitions.
    IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
11. 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…
12. 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 — Pulver Roofing Co. v. Commissioner
    IRCCourt RulingsSep 19, 1978
    …abricating Corp. v. Commissioner, 67 T.C. 490 (1976), on appeal (7th Cir., June 27,1977). Schedules 2950 attached to petitioner’s 1970 and 1971 tax returns did no more than submit numbers of employees in various categories and financial information relating to their compensation and accounts under the plan. The Schedul…
13. Treas. Reg. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
14. Treas. Reg. § 1.404(a)-2(b)(2) — Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
    IRCRegulationsMar 14, 2019
    …bmitted by this paragraph shall, except as otherwise provided by the Commissioner, be filed on Form 2950 for taxable years ending on or after December 31, 1961. In the case of other employers, the information required to be submitted by this paragraph shall, except as otherwise provided by the Commissioner, be filed on…
15. 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…
16. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …18). Back to Citation 268.  83 FR 54420, 54441 (Oct. 29, 2018). Back to Citation 269.   See e.g.,29 CFR 2520.104b-2 and 2520.104b-3(a) and (d)(3). Back to Citation 270.   See PHS Act section 2715. See also26 CFR 54.9815-2715, 29 CFR 2590.715-2715, and 45 CFR 147.200. Back to Citation 271.   See e.g., ERISA sections 101…
17. Treas. Reg. § 54.9816-8(c)(5)(iii)(C) — Independent dispute resolution process.
    IRCRegulationsAug 28, 2026
    …sider information provided by a party in response to a request by the certified IDR entity under 29 CFR 2590.716-8(c)(5)(i)(A)(2) that relates to the offer for the payment amount for the qualified IDR item or service that is the subject of the payment determination and that does not include information on factors descr…
18. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
19. 89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
    … a manner calculated to be understood by the average employee). Back to Citation 26.   See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that must be provided to non-English speakers to inform them of their…
20. 51 T.C. 651 — Jones v. Commissioner
    IRCCourt RulingsJan 27, 1969
    …e $2,400 paid for the retirement plan bonds in that year and attached Internal Revenue Service form 2950 SE to his return in support thereof. The form indicated that the bonds had been purchased pursuant to a pension plan funded by retirement plan bonds. It also showed that the plan covered only petitioner, with three …