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53 documents · 0.15sAllIRCERISAPBGCJoint Board
  1. 78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-…
    IRCFinal Rules (FR)Nov 13, 2013
    …g year as follows: Copayment amount $0 $10 $15 $20 $50 Total. Projected payments $200x $200x $200x $300x $100x $1,000x. Percent of total plan costs 20% 20% 20% 30% 10% Percent subject to copayments N/A 25% (200x/800x) 25% (200x/800x) 37.5% (300x/800x) 12.5% (100x/800x) The plan projects plan costs of $800x to be subjec…
  2. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024★ strong match
    …3)( iv )(B)( 1)( i) Copayment amount $0 $10 $15 $20 $50 Total Projected payments $200x $200x $200x $300x $100x $1,000x Percent of total plan costs 20% 20% 20% 30% 10%   Percent subject to copayments N/A 25% (200x/800x) 25% (200x/800x) 37.5% (300x/800x) 12.5% (100x/800x)   (
  3. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023★ strong match
    nd recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Part 146 Health care Health insurance Reporting and recordkeeping requirements 45 CFR Part 147 Aged…
  4. 75 FR 5410 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008
    IRCFinal Rules (FR)Feb 2, 2010
    …ng year as follows: Copayment amount $0 $10 $15 $20 $50 Total Projected payments $200x $200x $200x $300x $100x $1,000x Percent of total plan costs 20% 20% 20% 30% 10% Percent subject to copayments N/A 25% (200x/800x) 25% (200x/800x) 37.5% (300x/800x) 12.5% (100x/800x) ( printed page 5435)
  5. Rev. Rul. 2009-32 — Paid time off contributions at termination of employment. This ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement p…
    IRCRevenue RulingsSep 28, 2009
    …paid time off, and earns $25 per hour, and so has unused paid time off with a dollar equivalent of $300x. 12x hours does not exceed the sum of the hours in the remaining work days for 2009 plus the carryover limit. A contribution of $300x to the X Profit Sharing Plan on behalf of C, in combination with prior annual add…
  6. 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…
  7. 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
    es the same transaction as the criminal action. HHS proposes to codify that statutory language in 45 CFR 150.521. 32. Judicial Review (45 CFR 150.523) HHS proposes in 45 CFR 150.523 that any responsible provider or facility against which a final decision imposing a civil money penalty is entered pursuant to this subpar…
  8. 88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCFinal Rules (FR)Dec 21, 2023related by meaning
    ied IDR entity fees for single and batched determinations will remain in effect until changed by notice and comment rulemaking. * * * * * Footnotes 1.  Public Law 116-260 (Dec. 27, 2020). Back to Citation 2.  26 U.S.C. 9816, et seq. Back to Citation 3.  29 U.S.C. 1185e, et seq. Back to Citation 4.  42 U.S.C. 300gg-111,…
  9. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    olving a challenge to the same regulation that had been challenged in Wendland. The Tax Court in Wing v. Commissioner , 81 T.C. at 29- 30, applied the holding in Wendland, but additionally suggested that if there were a conflict between the successor to sec . 3791(b) of the Internal Revenue Code of 19 39 (i.e., sec . 7…
  10. 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…
  11. Treas. Reg. § 54.9812-1(c)(3)(iv)(B) — Parity in mental health and substance use disorder benefits.
    IRCRegulationsNov 22, 2024
    …(c)(3)(iv)(B)(1)(i) Copayment amount $0 $10 $15 $20 $50 Total Projected payments $200x $200x $200x $300x $100x $1,000x Percent of total plan costs 20% 20% 20% 30% 10% Percent subject to copayments N/A 25% (200x/800x) 25% (200x/800x) 37.5% (300x/800x) 12.5% (100x/800x) (ii) The plan projects plan costs of $800x to be su…
  12. 88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCProposed Rules (FR)Proposed Sep 26, 2023related by meaning
    Back to Citation 19.  26 U.S.C. 9816, et seq. and 26 U.S.C. 9817, et seq. Back to Citation 20.  29 U.S.C. 1185e, et seq. and 29 U.S.C. 1185f, et seq. Back to Citation 21.  42 U.S.C. 300gg-111, et seq. and 42 U.S.C. 300gg-112, et seq. Back to Citation 22.  References to a “participating facility” in this preamble mean …
  13. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    U.S.C. 1108), 112 Stat. 2061; 25 U.S.C. 1647b. 2. Section 890.114 is amended by revising paragraph (a) to read as follows: § 890.114 Surprise billing. (a) A carrier must comply with requirements described in 26 CFR 54.9816-3, 54.9816-3T through 54.9816-6T, 54.9816-6A, 54.9816-6, 54.9816-8T, 54.9816-8, 54.9817-1T, 54.98…
  14. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
    IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
    ublic hearing is scheduled, notice of the date, time, and place of the public hearing will be published in the Federal Register . Drafting Information The principal authors of these regulations are William Gibbs and Pamela R. Kinard, Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities…
  15. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    n has been submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comment on its impact on small business. VII. Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq.), the Office of Information and Regulatory Affairs designated this rule as n…
  16. 83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Nov 19, 2018related by meaning
    ion about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of § 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outline of …
  17. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
  18. 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…
  19. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  20. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCFinal Rules (FR)Aug 16, 2022related by meaning
    small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration. Drafting Information The principal author of these regulations is Seth Groman of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), though other persons in the Treas…