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66 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020★ strong match
    …ne?” AZcentral. September 17, 2018. Available at https://www.azcentral.com/​story/​money/​business/​tech/​2018/​09/​17/​online-banking-app-safety-security-smartphone-tech-tips/​1212736002/​; see also Ogata, M., et al. “Vetting the Security of Mobile Applications.” National Institute of Standards and Technology, United …
  2. 83 FR 66024 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements
    IRCProposed Rules (FR)Proposed Dec 21, 2018related by meaning
    y important BHC means a bank holding company identified as a global systemically important BHC pursuant to 12 CFR 217.402. GSIB depository institution means a depository institution that is a consolidated subsidiary of a global systemically important BHC and has total consolidated assets equal to $10 billion or more, c…
  3. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    st1 Numerical Finding List Bulletin 2026–24 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  4. 88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCFinal Rules (FR)Dec 21, 2023
    …ntity or IDR entity seeking certification may seek advance written approval from the Departments to update its fees more often than once annually, with modifications to reflect that in addition to setting their initial fee for the calendar year, certified IDR entities may only request approval from the Departments to u…
  5. 88 FR 40638 — Quality Control Standards for Automated Valuation Models
    IRCProposed Rules (FR)Proposed Jun 21, 2023★ strong match
    k Management Guidance, FHFA Advisory Bulletin 2013–07 (Nov. 20, 2013). Back to Citation 12.   See Third-Party Relationships: Risk Management Guidance, OCC Bulletin 2013–29 (Oct. 31, 2013); Third-Party Relationships: Frequently Asked Questions to Supplement OCC Bulletin 2013–29, OCC Bulletin 2020–10 (March 5, 2020); Gui…
  6. 84 FR 59230 — Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements
    IRCFinal Rules (FR)Nov 1, 2019related by meaning
    pital standards are appropriately positioned to manage the interest rate risk and regulatory capital volatility that may result from this requirement. More generally, with respect to the agencies' regulatory capital requirements, the BCBS recently completed revisions to its capital standards, including the methodologie…
  7. 89 FR 64538 — Quality Control Standards for Automated Valuation Models
    IRCFinal Rules (FR)Aug 7, 2024★ strong match
    o Advisory Bulletin 2013-07—Model Risk Management Guidance 2013-07, FHFA Advisory Bulletin 2022-03 (Dec. 21, 2022) and Model Risk Management Guidance, FHFA Advisory Bulletin 2013-07 (Nov. 20, 2013). Back to Citation 13.   See Third-Party Relationships: Interagency Guidance on Risk Management, OCC Bulletin 2023-17 (June…
  8. 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, 2021related by meaning
    debt instruments and excluded debt instruments, as applicable, by advanced approaches holding companies in their calculation of risk-weighted assets. In addition, the Board revises the FR Y-9C, Schedule HC-R, Part I, Regulatory Capital Components and Ratios, to create new line items and instructions to allow the BHCs …
  9. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998
    …mounted to a revision or modification of the terms of the underlying obligations." Petitioners cite Tech. Adv. Mem. 93-44-001 (November 5, 1993) (the TAM) to support their position
  10. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …nsumers and providers. Back to Citation 195.  Michelle Faverio, Share of Those 65 and Older who are Tech Users has Grown in the Past Decade (Jan. 13, 2022), Pew Research Center, https://www.pewresearch.org/​short-reads/​2022/​01/​13/​share-of-those-65-and-older-who-are-tech-users-has-grown-in-the-past-decade. The share…
  11. T.C. Memo. 1997-70 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 10, 1997
    …[4.] This ruling does not consider the actual amounts deductible for the 1977 taxable year. Undated Technical Advice Memorandum ruling involving years 1977-1978. [5.] The total amount that may be deducted, however, is limited by the dollar amount determined under section 404(a)(1)(A) of the Code. [Tech. Adv. Mem. 87140…
  12. T.C. Summary Opinion 2005-78 — Hossam Helmy El-Bibany & Salma Hassan Kandil v. Commissioner
    IRCCourt RulingsJun 8, 2005
    …, Mrs. Kandil is a sixth-grade teacher of math and science at Jordan Middle School. During the high-tech bubble in 2000, Mr. El-Bibany worked in “some nonemployment type of activities” related to high-tech investments. In the beginning of September 2001, Mr. El-Bibany left the United States on an employment contract as…
  13. 76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary
    IRCProposed Rules (FR)Proposed Aug 22, 2011related by meaning
    Glossary Requests—TPAs 750 26,000 750,000 900,000 1,500,000 Subtotal   1,300,000 46,000,000 12,000,000 95,000,000 Total 2013 Costs     58,000,000     Table 6—Estimated Staffing Hours for Small, Medium, and Large Issuers and TPAs Staffing hour assumptions Percent of hours by task Hours Small issuer/TPA Medium issuer/TP…
  14. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008related by meaning
    beneficiaries or involves participants who are predominantly highly compensated employees. Audit CAP also is available to correct egregious failures. .12 Diversion or misuse of plan assets. SCP, VCP, and Audit CAP are not available to correct failures relating to the diversion or misuse of plan assets. .13 Abusive tax…
  15. Ann. 2011-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodia…
    IRCAnnouncementsSep 12, 2011related by meaning
    997 Deutsche Bank Securities Inc. 1 South Street, Baltimore, MD 21203 4/11/1994 E*Trade Clearing LLC 135 East 57th Street, New York, NY 10022 9/3/2002 Edward D. Jones & Co., L.P. 201 Progress Parkway, Maryland Height, MO 63043 5/30/1985 First Clearing, LLC (FKA First Clearing Corporation) One North Jefferson Ave. (MO-3…
  16. 84 FR 65464 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Nov 27, 2019
    will be unable to easily locate plans' and issuers' machine-readable files. 5. Required Timing of Updates of Information To Be Disclosed to the Public These proposed rules would require a group health plan or health insurance issuer to update monthly the information required to be included in each machine-readable file…
  17. 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, 2019related by meaning
    In addition, the Board proposes to revise the FR Y-9C, Schedule HC-R, Part I, Regulatory Capital Components and Ratios, to create new line items and instructions to allow the BHCs of U.S. GSIBs and the IHCs of foreign GSIBs to publicly report their long-term debt (LTD) and total loss absorbing capacity (TLAC) in accord…
  18. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014
    …ite any supporting caselaw or statutes that would support their position. Instead, petitioners cite Tech. Adv. Mem. 9010007 (Dec. 14, 1989)³ and Zaklama v. Commissioner, T.C. Memo. 2012-346 for the position that a taxpayer's use of funds between the time he takes a distribution from an IRA and the time he makes a repay…
  19. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007related by meaning
    ker/Hunter, Inc. 600 Grant Street Pittsburgh, PA 15219 6/15/1990 173. Partnership Services, Inc. 5520 LBJ Freeway Suite 430 Dallas, TX 75240 3/31/1993 174. Peninsular Securities Co. Waters Building Grand Rapids, MI 49503 1/28/1985 175. Penson Financial Services, Inc. 1700 Pacific Avenue Suite 1400 Dallas, TX 75201 6/9/…
  20. 88 FR 11984 — Annual Information Return/Reports
    IRCFinal Rules (FR)Feb 24, 2023related by meaning
    which will enable PBGC to better model important characteristics of plan portfolios. Accordingly, the Agencies are adopting these changes as proposed. PBGC also proposed to modify the instructions for line 19a so that the percentages reported reflect the asset allocation as of the end of the plan year instead of the be…