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73 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2570.42(d) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (d) (d) If the proposed exemption includes relief from the prohibitions of ERISA section 406(b), Code section 4975(c)(1)(E) or (F), or FERSA section 8477(c)(2), inform interested persons who are materially affected by the grant of the exemption of their right to request a hearing under § 2570.46 and establish a deadlin…
  2. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    ar or the appraiser's projected revenues for the current Federal income tax year, unless, in its sole discretion, the Department determines otherwise. (j) A qualified independent fiduciary
  3. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
  4. Treas. Reg. § 54.4980F-1(b) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
    IRCRegulationsDec 30, 2016
    …t later than the termination date (or date of termination, as applicable) established under section 4048 of ERISA. Accordingly, neither section 4980F nor section 204(h) would in any event require that any additional benefits accrue after the effective date of the termination.
  5. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    he e-filing portal and does not need to be re-entered for each filing. Therefore, PBGC is proposing to remove the obsolete language in § 4043.3(a)(3). PBGC is also proposing changes to § 4043.62 of the reportable events regulation. In 2020, § 4043.29 was amended to clarify that PBGC does not need notice of a change in …
  6. 77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
    IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
    ents or to request a public hearing, Oluwafunmilayo Taylor, (202) 622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in this notice of proposed rulemaking has been approved by the Office of Management and Budget for review in accordance with the …
  7. Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans…
    IRCRevenue ProceduresJun 15, 2015related by meaning
    t return may cause the IRS to treat the return as ineligible for the relief provided under this revenue procedure and assess all applicable penalties. (3) Required Form 14704. Each submission must include a completed paper copy of Form 14704. Form 14704 may be found at http://www.irs.gov/Forms-&-Pubs. A completed Form …
  8. PBGCCode / StatuteJan 22, 2002
    (a) (a) For purposes of this subchapter the termination date of a single-employer plan is— (a)(1) (1) in the case of a plan terminated in a standard termination in accordance with the provisions of section 1341(b) of this title, the termination date proposed in the notice provided under section 1341(a)(2) of this title…
  9. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    ights-related activity. And since none of petitioner's compensation for the year was includable in gross income, all of petitioner's IRA contributions for the year are nondeductible. Secs. 219(b), 408(o). Contributions are deemed to have been made to an IRA on the last day of the preceding taxable year if the contribut…
  10. 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 …
  11. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    difficulties and cannot contact you for clarification, EBSA might not be able to consider your comment. Additionally, the https://www.regulations.gov website is an “anonymous access” system, which means EBSA will not know your identity or contact information unless you provide it. If you send an email directly to EBSA…
  12. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016
    …ERISA. For such plans, the date of termination is the date of termination determined under sectio n 4048 of ERISA. Under § 1.411(d) - 2(c)(3), a plan that is not subject to title IV is considered terminated on a particular date if, as of that date, it is voluntarily terminated by the employer or employers maintaining t…
  13. 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 …
  14. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …d. § 4006.7 [Amended] 8. In § 4006.7, paragraph (b) is amended by removing the words “under section 4048 of ERISA”. PART 4007—PAYMENT OF PREMIUMS 9. The authority citation for part 4007 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1303(A), 1306, 1307. § 4007.2 [Amended] 10. In § 4007.2: a. Paragraph (…
  15. Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy …
    IRCRevenue ProceduresDec 17, 2007related by meaning
    a Participant under this Section 2.2(b) shall file a designation of Beneficiary with the Funding Vehicle or Vehicles to which contributions are made. (2) Right to File a Different Election; Notice to Employee. This Section 2.2(b) shall not apply to the extent an Employee files an election for a different percentage re…
  16. 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 …
  17. I.R.C. § 411(a)(4)(G)(ii) — Minimum vesting standards
    IRCCode / StatuteJan 6, 2025
    …)(G)(ii) (ii) with any employer under the plan after the termination date of the plan under section 4048 of such Act. (a)(5) (5) Year of service (a)(5)(A) (A) General rule For purposes of this subsection, except as provided in subparagraph (C), the term "year of service" means a calendar year, plan year, or other 12-co…
  18. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …d. § 4006.7 [Amended] 8. In § 4006.7, paragraph (b) is amended by removing the words “under section 4048 of ERISA”. PART 4007—PAYMENT OF PREMIUMS 9. The authority citation for part 4007 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1303(A), 1306, 1307. § 4007.2 [Amended] 10. In § 4007.2: a. Paragraph (…
  19. Treas. Reg. § 1.411(b)(5)-1(e)(2)(iv)(E) — Reduction in rate of benefit accrual under a defined benefit plan.
    IRCRegulationsSep 17, 2024
    …e for purposes of this paragraph (e)(2) means the plan's termination date established under section 4048(a) of ERISA. (2) Other plans. In the case of a plan that is not subject to Title IV of ERISA, the plan termination date for purposes of this paragraph (e)(2) means the plan's termination date established by the plan…
  20. Treas. Reg. § 1.411(d)-2(c) — Termination or partial termination; discontinuance of contributions.
    IRCRegulationsMar 14, 2019
    …graph, the particular date of termination shall be the date of termination determined under section 4048 of such Act. (c)(3) (3) Other plans. In the case of a plan not described in paragraph (c)(2) of this section, a plan is considered terminated on a particular date if, as of that date, the plan is voluntarily termina…