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58 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    …f and https://www.cms.gov/​files/​document/​faqs-part-55.pdf. Back to Citation 22.  86 FR 55991; 26 CFR 54.9816-8T(b)(2)(i), 29 CFR 2590.716-8(b)(2)(i), and 45 CFR 149.510(b)(2)(i). Back to Citation 23.  86 FR 55991. Back to Citation 24.  26 CFR 54.9816-8T(b)(2)(iii)(A), 29 CFR 2590.716-8(b)(2)(iii)(A), and 45 CFR 149.…
  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. 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)
  4. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021★ strong match
    laid out in 18 U.S.C. 207(b), 207(c), and 207(e). Under 18 U.S.C. 207(b), 207(c), and 207(e), former officers or employees of the executive branch, including independent agencies, are prohibited from aiding or advising on matters with which they were involved while in the executive branch for 1 year. These interim fina…
  5. 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…
  6. 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…
  7. Treas. Reg. § 54.4980B-10(b) — Interaction of FMLA and COBRA.
    IRCRegulationsDec 30, 2016
    …n of when FMLA leave ends is not made under the rules of this section. See the FMLA regulations, 29 CFR Part 825 (§§ 825.100-825.800).) The maximum coverage period (see Q&A-4 of § 54.4980B-7) is measured from the date of the qualifying event (that is, the last day of FMLA leave). If, however, coverage under the group h…
  8. 81 FR 89375 — Electronic Notice of Liquidation
    IRCFinal Rules (FR)Dec 12, 2016related by meaning
    …that the regulations appear not to deal with reliquidations and proposed adding reliquidation to 19 CFR 159.9(b). CBP Response: CBP disagrees with the commenter. CBP intends that the posting of reliquidations will also be done electronically. Section 173.3(b) regarding reliquidation (which is in the current regulations…
  9. 81 FR 8446 — Requirements for Type I and Type III Supporting Organizations
    IRCProposed Rules (FR)Proposed Feb 19, 2016related by meaning
    these rules as final or temporary regulations is published in the Federal Register . John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2016-02858 Filed 2-18-16; 8:45 am] BILLING CODE 4830-01-P
  10. 84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui…
    IRCProposed Rules (FR)Proposed May 24, 2019
    izations. Estimated average hours per response: Sections 249.40(a), 249.110(a), 249.206(a), 249.207(a) (3 respondents) Reporting (ongoing monthly)—.50 Sections 249.40(b), 249.110(b), 249.206(b), 249.207(a) (3 respondents) Reporting (ongoing)—.50 Sections 249.40(b)(3)(iv), 249.110(b)(3), 249.206(b)(iv),249. 207(b)(3) (3…
  11. 84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCProposed Rules (FR)Proposed Apr 8, 2019
    sheet exposures. Back to Citation 3.   See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC). Back to Citation 4.   See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC). Back to Citation 5.   See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
  12. Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 2, 2015
    …ERMINATION LETTERS ARE ISSUED 206 .01 Requesting Determination Letters 206 .02 Forms 206 .03 Timing 207 .04 Application must include copy of plan and amendments 207 .05 Restatements required 207 .06 Controlled groups elections pursuant to Revenue Procedure 2007–44 207 .07 § 414(x) combined plans 207 SECTION 8. EMPLOYER…
  13. 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
    … 5307 filing procedures 206 .03 Additional information with respect to ESOPS submitted on Form 5307 207 .04 Deviations from language of approved plan 207 .05 Adoption of plan prior to date of plan’s letter 207 .06 Timing of determination letter applications for adopting employers of pre-approved plans 207
  14. 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
    … MERGER, CONSOLIDATION, ETC.? 206 .01 Scope 206 .02 Required forms 206 .03 Supplemental information 207 .04 Compliance with Title IV of ERISA 207 .05 Termination prior to time for amending for change in law 207 .06 Restatement not required for terminating plan 207 SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PR…
  15. 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…
  16. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    ublication of revenue ruling, etc. 207 .04 Effect of subsequent amendment by employer 207 .05 Revocation or modification of a determination letter 207 .06 Determination letter revoked or modified based on material change in facts applied retroactively 207 .07 Not otherwise generally revoked or modified retroactively 20…
  17. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    …additional conferences 206 .06 Requires written confirmation of information presented at conference 207 .07 May schedule a pre-submission conference 207 .08 Under limited circumstances, may schedule a conference to be held by telephone 207 SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE? 207 .01 Has same effect as a …
  18. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    n applied to a particular transaction 207 .08 Retroactive effect of revocation or modification applied to a continuing action or series of actions 207 .09 May be retroactively revoked or modified if the transaction is completed without reliance on the letter ruling 207 .10 Taxpayer may request that retroactivity be lim…
  19. Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 4, 2016
    …NT PROCEDURES? 206 .01 Tax Exempt and Government Entities 206 .02 Chief Counsel’s revenue procedure 207 SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? 207 .01 Scope of this section 207 .02 Scope of determination letters 207 .03 Design-based safe harbor 207 .04 Governmental plans under § 414(d) 208 .05 …
  20. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)