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
Rev. Proc. 2015–6
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
197
.01 Purpose of revenue procedure
197
.02 Organization of revenue procedure
197
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE?
197
.01 In general
197
.02 Other changes
197
.03Other guidance
198
PART I. PROCEDURES…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
…(A)
$12,845
$13,072
WHD
Fair Labor Standards Act
Child Labor that causes serious injury or death
29 CFR 570.140(b)(2)
$58,383
$59,413
WHD Fair Labor Standards Act
Child Labor that causes serious injury or death
29 CFR 579.1(a)(1)(i)(B)
$58,383
$59,413
WHD
Fair Labor Standards Act
Child Labor willful or repeated that ca…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
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).
Back to Citation
24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
Back to Citation
25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
Back to Citation
26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
ERISARegulationsJan 1, 2017related by meaning
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PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
ons stated in the preamble 41 CFR part 50-201 is amended as follows:
Title 41—Public Contracts and Property Management
PART 50-201—GENERAL REGULATIONS 35. The authority citation for part 50-201 is revised to read as follows:
Authority:
Sec. 4, 49 Stat. 2038; 41 U.S.C. 38. Interpret or apply sec. 6, 49 Stat. 2038, as am…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner IRCCourt RulingsDec 16, 1976
…acts presented and may not be relied upon if there is a material change in the facts. See secs. 601.201(a)(2) and (3), 601.201(1)(5), 601.201(m), and 601.201(n)(6)(i), Statement of Procedural Rules. In addition, a private ruling may be revoked by a subsequent published ruling. See sec. 601.201(1X4), Statement of Proced…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024
…e, five minutes, resulting in an hour burden of 1,737,781 hours with an equivalent cost of $114,676,201.[82] Table 5—Hour Burden and Equivalent Cost Associated Preparing and Sending Disclosures
Activity
Year 1
Subsequent years
Burden hours
Equivalent burden cost
Burden hours
Equivalent burden cost
Clerical
1,737,781
$1…
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
ERISARegulationsJan 1, 2017related by meaning
(c) (c) Answer is defined for these proceedings as set forth in § 18.5(d)(2) of this title;
80 FR 35207 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCFinal Rules (FR)Jun 19, 2015
ction 305 would sunset for plan years beginning after December 31, 2014. However, section 101 of MPRA made them permanent, with certain modifications. Section 201 of MPRA amended Code section 432 to add a new status, called critical and declining status, for multiemployer defined benefit plans. Section 432(b)(6) provid…