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21. 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
    … fewer than 26 participants 220 .07 Information described in § 6104(a)(1)(D) should not be included 221 .08 Availability of additional information to interested parties 221 .09 Availability of notice to interested parties 221 PART III. PROCESSING DETERMINATION LETTER REQUESTS SECTION 19. HOW DOES THE SERVICE HANDLE DET…
22. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
23. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
24. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
25. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
26. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
27. Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2022
    …f subsequent publication of revenue ruling, etc. 220 .04 Effect of subsequent amendment by employer 221 .05 Revocation or modification of a determination letter 221 .06 Determination letter revoked or modified based on material change in facts applied retroactively 221 .07 Not otherwise generally revoked or modified re…
28. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
29. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
30. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
31. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024
    …dual retirement annuity described in section 408(b). 6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
32. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
33. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …& Dana P. Goldman, Overpaying for Prescription Drugs: The Copay Clawback, (2018), https://schaeffer.usc.edu/​research/​overpaying-for-prescription-drugs/​.) Back to Citation 183.  Megan Thompson (2018), W hy a Patient Paid a $285 Copay for a $40 Drug, https://www.pbs.org/​newshour/​health/​why-a-patient-paid-a-285-copa…
34. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
35. T.C. Summary Opinion 2006-58 — Richard C. & Mary Jo Runyan v. Commissioner
    IRCCourt RulingsApr 19, 2006
    …iency, respondent determined that $1,567 of that amount was allowable as a SEP contribution, and $5,221 was disallowed. Thus, of the $6,788 claimed on line 29 of their return, $5,221 was not allowed as a qualified plan deduction. The issue, therefore, is whether that $5,221 is allowable as a pension plan - 3 - 2 Two ot…
36. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
37. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    er of this subpart shall continue to be in force and effect. By the Department of the Treasury. David Lebryk, Fiscal Assistant Secretary. Footnotes 1.  Public Law 117-328 (Dec. 29, 2022), Division T; 31 U.S.C. 3105(f). Back to Citation 2.  31 U.S.C. 3105(f)(1)(A). Back to Citation 3.  31 U.S.C. 3105(f)(1)(C). Back to C…
38. 29 C.F.R. § 2550.408b-2(e) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017related by meaning
    (e) (e) Transactions with fiduciaries
39. 84 FR 65464 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Nov 27, 2019
    …ce in Other Markets for the Healthcare Sector, July 24, 2007. Back to Citation 84.   See 45 CFR 158.221(b)(3) for “mini-med” plans and 45 CFR 158.221(b)(4) for “expatriate” plans. Also see the Health Insurance Issuers Implementing Medical Loss Ratio (MLR) Requirements Under the Patient Protections and Affordable Care A…
40. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987related by meaning
    ty of any of the foregoing.” Since the relevant portions of secs. 219 and 220 during the years at issue are identical, we wilt refer only to sec. 219. The parties have stipulated that the IRA’s in issue are of a type described in sec. 408(a), a necessary element for the deduction of contributions thereto, and that Mrs.…