Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 301.6011-3 (not yet in the library — opens the official source)
76 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. Rev. Rul. 2004-20 — Section 412(i) plans; deductibility; listed transactions. This ruling gives an example where a qualified pension plan cannot be a section 412(i) plan if the pl…
    IRCRevenue RulingsMar 8, 2004
    …ified as “listed transactions” for purposes of § 1.6011-4(b)(2) of the Income Tax Regulations and § 301.6111-2(b)(2) and § 301.6112-1(b)(2) of the Procedure and Administration Regulations effective February 13, 2004, the date this revenue ruling was released to the public, provided that the employer has deducted amount…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  5. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  6. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
    IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
    …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 301 Administrative practice and procedure Alimony Bankruptcy Child support Continental shelf Courts Crime Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Investigations Law enforcement Oil pol…
  8. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011
    …sen of the Office of Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 301 Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows: ( printed page 52261) PART 301—PROCEDURE AND ADMI…
  9. 29 C.F.R. § 2570.61 — Definitions.
    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:
  10. ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
  11. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  12. 88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction
    IRCProposed Rules (FR)Proposed Jun 7, 2023
    Proposed § 1.6011-12(a) provides that, except as provided in proposed § 1.6011-12(b)(2), a transaction that is the same as, or substantially similar to, a Malta personal retirement scheme transaction (described in proposed § 1.6011-12(b)(1)) is a listed transaction for purposes of § 1.6011-4 and sections 6111 and 6112.…
  13. 29 C.F.R. § 2570.111 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  14. Notice 2018-84 — Notice 2018–84 provides interim guidance clarifying how the suspension of the personal exemption deduction in § 151(d)(5) of the Tax Cuts and Jobs Act applies …
    IRCNoticesNov 5, 2018
    Notice 2018–84 Guidance under §§ 36B, 5000A, and 6011 on the suspension of personal exemption deductions PURPOSE Section 11041 of the Tax Cuts and Jobs Act, Pub. L. No. 115–97, 131 Stat. 2054, 2082 (the Act), added § 151(d)(5) to the Internal Revenue Code (Code). Section 151(d)(5) reduces the amount of the personal exe…
  15. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  16. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  17. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  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. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
  20. 29 C.F.R. § 2570.115 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.