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…
ERISADOL Technical ReleasesJul 25, 2023
r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
IRCFinal Rules (FR)Aug 26, 2022
nformation based on contracted rates.
See 26 CFR 54.9816-6T(c)(2)-(4), 29 CFR 2590.716-6(c)(2)-(4), and 45 CFR 149.140(c)(2)-(4).
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14. 26 CFR 54.9816-8T(a)(2)(v), 29 CFR 2590.716-8(a)(2)(v), and 45 CFR 149.510(a)(2)(v).
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15.
26 CFR 54.9816-8T(a)(2)(viii), 29 CFR 2590.716-8(a)(2)(viii),…
84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui… IRCProposed Rules (FR)Proposed May 24, 2019
…rganizations, 79 FR 17240 (March 27, 2014) (the enhanced prudential standards rule), codified at 12 CFR part 252.
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16.
See 12 CFR part 217 (Board); 12 CFR part 3 (OCC); 12 CFR part 324 (FDIC).
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17.
See
Subpart D of the regulatory capital rule, 12 CFR part 217 (Board); 12 CFR part 3 (…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
6, 2015).
Back to Citation
13.
26 CFR 54.9815-2715(a)(4)(ii)(A), 29 CFR 2590.715-2715(a)(4)(ii)(A), 45 CFR 147.200(a)(4)(ii)(A).
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14. 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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15.
85 FR 72158 (Nov. 12, 2020).
See also
On Decembe…
IRCRegulationsSep 17, 2024related by meaning
…zed excess contributions are treated as employee contributions for purposes of section 72, sections 401(a)(4), 401(m), § 1.401(k)-1(d) and § 1.401(k)-2. This requirement is not treated as satisfied unless the payor or plan administrator reports the recharacterized excess contributions as employee contributions to the I…
83 FR 56763 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRCProposed Rules (FR)Proposed Nov 14, 2018related by meaning
bility to make elective contributions for 6 months in accordance with § 1.401(k)-1(d)(3)(iv)(E)” in the fifth sentence in paragraph (c)(7), Example 1. 3. Removing the second sentence in paragraph (j)(2)(iv).
The revision reads as follows:
§ 1.401(k)-3
Safe harbor requirements.
* * * * *
(c) * * *
(6) * * *
(v)
Restrict…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020related by meaning
…ral Percentage (ADP) and Actual Contribution Percentage (ACP) Testing for Safe Harbor Plans Under § 401(a)(4) of the Internal Revenue Code (Code) and § 1.401(a)(4)-1(b)(2), contributions or benefits provided under a qualified retirement plan must not be discriminatory in amount in favor of highly compensated employees …
IRCFinal Rules (FR)Apr 9, 2018
to Citation
18.
See
OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5).
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19. The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
IRCRegulationsSep 23, 2019related by meaning
(k)-3 Safe harbor requirement(a) ADP test safe harbor.(1) Section 401(k)(12) safe harbor.(2) Section 401(k)(13) safe harbor.(3) Requirements applicable to safe harbor contributions.(b) Safe harbor nonelective contribution requirement.(1) General rule.(2) Safe harbor compensation defined.(c) Safe harbor matching contrib…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…edure
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4006
Employee benefit plans Pension insurance
29 CFR Part 4007
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4010
Employee benefit plans
Pension insurance
Reportin…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
benefit plans
Penalties
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4010
Employee benefit plans
Penalties
Pension insurance Pensions
Reporting and recordkeeping requirements
29 CFR Part 4041
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part…
IRCProposed Rules (FR)Proposed Dec 7, 2018
…, OCC Bulletin 2018-39; Board SR Letter 18-9; FDIC FIL-62-2018.
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86.
See,
OCC: 12 CFR 34.43(c); Board: 12 CFR 225.63(c); and FDIC: 12 CFR 323.3(c).
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87.
OCC: 12 CFR part 34, subpart D; Board: 12 CFR part 208.51 and part 208, Appendix C; and FDIC: 12 CFR part 365, subpart A, Appendix A…
Notice 2016-16 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… IRCNoticesFeb 16, 2016related by meaning
… percentage (“ACP”) test applies to matching contributions and employee contributions pursuant to § 401(m). As an alternative to satisfying the annual ADP and ACP test, a plan may be structured to use a safe harbor plan design. For purposes of this notice, a “safe harbor plan” is a plan that includes a cash or deferred…
IRCProposed Rules (FR)Proposed May 13, 2026
R 2590.732 and proposed paragraph (b)(3)(i) of 45 CFR 146.145, fertility benefits would be excepted benefits if they satisfy the
( printed page 27145) requirements of proposed paragraph (c)(3)(ix) of 26 CFR 54.9831-1 and 29 CFR 2590.732 and proposed paragraph (b)(3)(ix) of 45 CFR 146.145. Under proposed paragraph (c)(3…
88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Feb 2, 2023
…rtments also propose several minor additional grammatical, conforming, and technical changes. In 26 CFR 54.9815-2713A(b)(1)(ii)(B) and (c)(1)(ii)(B), 29 CFR 2590.715-2713A(b)(1)(ii)(B) and (c)(1)(ii)(B), and 45 CFR 147.131(d)(1)(ii)(B) of the current rules, which are redesignated as 26 CFR 54.9815-2713A(b)(1)(ii)(B) an…
83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018
(45 CFR 147.132(a)(1)(i)(A))
F. Nonprofit Organizations (45 CFR 147.132(a)(1)(i)(B))
G. Closely Held For-Profit Entities (45 CFR 147.132(a)(1)(i)(C)) H. For-Profit Entities That Are Not Closely Held (45 CFR 147.132(a)(1)(i)(D))
I. Other Non-Governmental Employers (45 CFR 147.132(a)(1)(i)(E))
J. Plans Established or Ma…
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018
…ection 9801(f) of the Code, section 701(f) of ERISA, and section 2704(f) of the PHS Act; see also26 CFR 54.9801-6, 29 CFR 2590.701-6, 45 CFR 146.117, and 45 CFR 147.104(b)(3)-(5). The proposed rules do not affect the group health plan special enrollment periods, which continue to apply to group health plans, including …