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21. 84 FR 26605 — Exception for Interests Held by Foreign Pension Funds
    IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
    er and Certification, or a form that is substantially similar to the Form W-9 to determine whether an interest holder is a U.S. person. § 1.1445-8(e). Section 323(b) of the PATH Act amended section 1445(f)(3) to provide that, for purposes of section 1445, the term “foreign person” means any person other than (A) a Unit…
22. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    therwise would be imposed and that meet the requirement of section IV C. of the exemption are not required to provide the notice. Back to Citation 55.  For materials and postage for paper notices. 242,956 notices × 41.8% paper notices × ($0.65 per paper notice)] = $66,011. Electronic notices will be distributed at de m…
23. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
24. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
25. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
26. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    9 CFR Parts 1902 and 1903 Intergovernmental relations Law enforcement Occupational Safety and Health Penalties 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Penalties Pensions Reporting and recordkeeping 29 CFR Part 2575 Administrative practice and procedure Employee be…
27. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    utes] × $63.45 = $793. Back to Citation 65.  5 U.S.C. 601 et seq. Back to Citation 66.  5 U.S.C. 601(2), 603(a); see5 U.S.C. 551. Back to Citation 67.  Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995). Back to Citation 68.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of …
28. 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 …
29. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
30. 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 …
31. 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
32. 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 …
33. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023related by meaning
    governmental plan at 45 CFR 144.103. 78 FR 68240 (Nov. 13, 2013). 26 CFR 54.9812-1(c)(2)(ii); 29 CFR 2590.712(c)(2)(ii); and 45 CFR 146.136(c)(2)(ii). 26 CFR 54.9812-1(c)(2); 29 CFR 2590.712(c)(2); and 45 CFR 146.136(c)(2). 26 CFR 54.9812-1(c)(4); 29 CFR 2590.712(c)(4); and 45 CFR 146.136(c)(4). Pub. L. 116-260, 134 St…
34. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
35. 75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable…
    IRCFinal Rules (FR)Jul 19, 2010
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
36. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
37. 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:
38. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    ements of paragraphs (b)(1) through (3) of this section the plan or issuer will be in violation of the requirements of this section. (c) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
39. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
40. 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
    rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation 52.  5 U.S.C. 601 et seq. Back to Citation 53.  5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551. Back to Citation 54.  Public Law 104-4, 109 Stat. 48 (Ma…