Joint BoardRegulationsDec 30, 2016related by meaning
(a)(9) (9) Directly or indirectly attempting to influence, or offering or agreeing to attempt to influence, the official action of any officer or employee of the Internal Revenue Service by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise of an advantage, or b…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
Notice 2024-75 — Preventive Care for Purposes of Qualifying as a High Deductible Health Plan under Section 223 IRCNoticesOct 28, 2024
…delines likewise mention only “mammography screening.”
10 Pub. L. 117-169, § 11408, 136 Stat. 1818, 1905 (Aug. 16, 2022).
11 While this guidance applies to male condoms, it does not apply to any other male contraceptives, such as male sterilization.
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
ERISARegulationsOct 1, 2020related by meaning
(h) (h) Penalties
(h)(1) (1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5 of this chapter. For information relating to administrative hearings and appeals in connection with…
Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… IRCNoticesObsolete Dec 26, 2007
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… IRCAnnouncementsMay 9, 2005
…ALTH PLANS
Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
IRCCourt RulingsAug 4, 2005
…tioner are to Francis N.
Leonard.
In 1978, petitioners purchased a house which had been built
about 1905. Petitioners had a deck built on the back of the
house in 1995 at a cost of approximately $7,000. The deck was
attached, in part, to the siding on the backside of petitioners’
house. The deck was insured by petition…
PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
ERISARegulationsOct 1, 2020related by meaning
(j) (j) Liability. (1) If more than one person is responsible as administrator for the failure to file the report, all such persons shall be jointly and severally liable with respect to such failure.
(j)(2) (2) Any person against whom a civil penalty has been assessed under section 502(c)(5) pursuant to a final order, …
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
…be protected from disclosure to the extent provided in the Freedom of Information Act and 18 U.S.C. 1905 (dealing with commercial and financial information).
Late Filing Penalties
ERISA section 4071 authorizes PBGC to assess a penalty against any person that fails to timely provide any notice or other material informat…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
to section 502(c)(5) of ERISA, 29 U.S.C. 1132(c)(5) and § 2560.502c-5 regarding civil penalties and procedures.
b. Criminal penalties and procedures. The Affordable Care Act section 6601 added ERISA section 519 which prohibits a person from making false statements or representations of fact in connection with a MEWAs …
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
8 (Bankr. C.D. CA 2011) and
Solis
v.
Palombo,
No. 1:08-CV-2017 (N.D. Ga 2009);
Chao
v.
Crouse,
346 F.Supp.2d 975 (S.D. Ind. 2004).
Back to Citation
3. Similarly, section 519 of ERISA, 29 U.S.C. 1149, (also enacted as part of the Affordable Care Act) prohibits false statements and representations by any person, in conn…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable… IRCFinal Rules (FR)Jul 19, 2010
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya IRCFinal Rules (FR)Feb 23, 2023related by meaning
nction of the United States, as described above, and therefore is specifically exempted by section 3(d)(2) of Executive Order 12866.
Signing Authority This regulation is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the Secretary of the Treasury's authority (or that of his/her delegate) to approve reg…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(5) (5) except as otherwise provided in subsection (b), by the Secretary (A) to enjoin any act or practice which violates any provision of this subchapter, or (B) to obtain other appropriate equitable relief (i) to redress such violation or (ii) to enforce any provision of this subchapter;
(a)(6) (6) by the Secretar…
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, 2011
…., Grantham, PA 17027 3/25/1983
Charles Schwab & Co., Inc. 211 Main Street, San Francisco, CA 94105-1905 1/8/1982
CIBC World Markets Corporation 425 Lexington Ave., New York, NY 1001 7/26/1977
Citi Fund Services, Inc. 3425 Stelzer Rd. Columbus, OH, 43219 12/31/2003
Citigroup Global Markets, Inc. 425 Park Ave., 7th Floo…
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…