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84 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
  2. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
    rule. Certain other CFR sections currently cross reference the 2002 safe harbor and may need to cross reference Proposed Rule § 2520.104b-31 as well. See, e.g.,29 CFR 2560.503-1(g)(1) (where the provision stating that any electronic notification of benefit determination “shall comply with the standards imposed by 29 C…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  5. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    …* * * (g) * * * (1) * * * Any electronic notification shall comply with the standards imposed by 29 CFR 2520.104b-1(c)(1)(i) and (iii), or with the standards imposed by 29 CFR 2520.104b-31 (for pension benefit plans). * * * * * * * * (j) * * * Any electronic notification shall comply with the standards imposed by 29 CF…
  6. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021
    … fewer than 26 participants 211 .07 Information described in § 6104(a)(1)(D) should not be included 212 .08 Availability of additional information to interested parties 212 .09 Availability of notice to interested parties 212 PART IIC. PROCESSING DETERMINATION LETTER REQUESTS SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    ion 212(1) or (2) if the taxpayer is engaged in the activity with the actual and honest objective of making a profit. Dreicer v. Commissioner, 78 T.C. 642, 645 (1982), aff ’ d , 702 F.2d 1205 (D.C. Cir. 1983) (unpublished table decision) ; Golanty v. Commissioner, 72 T.C. 411, 425 – 26 (1979), aff ’ d , 19 We direct Mr…
  10. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
    IRCNoticesApr 6, 2009
    …1)] + [$57,536 x (1.06250 -1)] - [$6,400 x (1.0625(1.5/12) -1)] - [$1,800 x (1.0625(3/12) -1)] = $3,212 Computation of average value of assets The average value of assets as of January 1, 2010, is computed as follows: Determination date 1/1/2009 4/1/2009 7/1/2009 10/1/2009 Total fair market value at beginning of quarte…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 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…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  16. 76 FR 27889 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)May 13, 2011
    … 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…
  17. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  18. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  19. 78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans
    IRCFinal Rules (FR)Dec 26, 2013
    …ying for the standard mortgage. See § 1026.43(d)(2)(iv) and (v). Back to Citation 67.   See OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722. See also75 FR 77450 (Dec. 10, 2010). Back to Citation 68.  FDIC: 12 CFR part 323…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]