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).
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170.
29 CFR 2520.102-2(a).
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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).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
78 FR 22192 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 15, 2013
… the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4022 Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
In consideration of the foregoing, 29 CFR part 4022 is amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
3(i) and 12 U.S.C. 5381(a)(3).
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24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
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25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
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26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner IRCCourt RulingsJul 13, 2015
own, and Mr. Tomassetti each $235,000 compensation for 2007. According to
the formula in the second adoption agreement, Mr. Abramo, Mr. Brown, and Mr. Tomassetti were each entitled to a pre- and postretirement death benefit in 2007 of
$1,175,000 (i.e., five times their compensation of $235,000). Under the Sterling
Plan…
ERISARegulationsJan 1, 2017related by meaning
For purposes of this section:
ERISARegulationsApr 8, 2024related by meaning
For purposes of the procedures in this subpart, the following definitions apply:
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…yment of a user fee
234
.04 Exemptions from the user fee requirements
234
.05 User fees under EPCRS
235
.06 Requests involving multiple offices, fee categories, issues, transactions, or entities
235
.07 Method of payment
235
.08 Transmittal forms
236
.09 Effect of nonpayment or payment of incorrect amount
237
.10 Refun…
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
…174
.06 Plans involving mergers
174
.07 User fees
174
.08 Interested party notification and comment
175
.09 Contrary authority must be distinguished
175
.10 Employer/employee relationship
175
.11 Incomplete applications
175
.12 Effect of failure to disclose material fact
176
.13 Where to file requests
176
.14 Submissio…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
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
…ECTION 11.WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR INDIVIDUALLY DESIGNED PLANS?
175
.01 Requesting determination letters
175
.02 Cycle A plans
175
.03 Forms
175
.04 Application must include copy of plan and amendments
176
.05 Restatements required
176
.06 Section 414(x) combined plans
176
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term: