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79 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 80 FR 41436 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Jul 15, 2015
    …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, Rate Set 262, as set forth below, is added to the table. Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (pe…
  2. 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…
  3. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    …the No Surprises Act. U.S.C.-Brookings Schaeffer on Health Policy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 262.  See Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Cert…
  4. I.R.C. § 6652(j) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (j) (j) Failure to file certification with respect to certain residential rental projects In the case of each failure to provide a certification as required by section 142(d)(7) at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be pa…
  5. 29 C.F.R. § 4262.1 — Purpose.
    PBGCRegulationsJul 12, 2021related by meaning
    …s part is to prescribe rules governing applications for special financial assistance under section 4262 of ERISA and related requirements.
  6. 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…
  7. 141 T.C. No. 19 — Andrew Wayne Roberts v. Commissioner
    IRCCourt RulingsDec 30, 2013
    …or beneficiary who is eligible to receive funds from the IRA. Bunney v. Commissioner, 114 T.C. 259, 262 (2000) (citing Darby v. Commissioner, 97 T.C. 51, 58 (1991)). However, this is not always the case. The taxable distributee under section 408(d)(1) may be someone other than the recipient or purported recipient eligi…
  8. 29 C.F.R. § 2550.408b-2(c)(1)(x) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017related by meaning
    (c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section. (c)(1)(xi) (xi)…
  9. 77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans
    IRCFinal Rules (FR)Oct 19, 2012
    399.00 Maximum: $60,262.64 Maximum/month: $5,022.00 Federal Benefit Payment Computation Birth date: 06/12/42 Hire date: 03/14/66 Freeze date: 03/30/97 Department service: 31/03/17 Other service: Sick leave: .025 service: 20 .03 service: 11.25 Average salary: $75,328.30 Total: $63,087.45 Total/month: $5,257.00 Maximum: …
  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. 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 …
  12. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022related by meaning
    …ion incorporated or organized under the laws of any foreign country. Back to Citation 28.  Section 4262(k) of ERISA includes rules that are parallel to section 432(k) of the Code. Under section 9704(d)(3) of ARP, the Secretary of the Treasury has interpretive jurisdiction over the rules for determining the benefit rein…
  13. 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 …
  14. 29 C.F.R. § 2560.502c-6(e) — Civil penalties under section 502(c)(6).
    ERISARegulationsJan 1, 2017related by meaning
    (e) (e) Showing of reasonable cause. Upon issuance by the Department of a notice of intent to assess a penalty, the administrator shall have thirty (30) days from the date of service of the notice, as described in paragraph (i) of this section, to file a statement of reasonable cause explaining why the penalty, as calc…
  15. Treas. Reg. § 54.9825-3T — Definitions (temporary).
    IRCRegulationsDec 23, 2021
    …ral Food, Drug, and Cosmetic Act (21 U.S.C. 355(c)), or under section 351 of the PHS Act (42 U.S.C. 262), and that is generally marketed under a proprietary, trademark-protected name. The term “brand prescription drug” includes a drug with Emergency Use Authorization issued pursuant to section 564 of the Federal Food, …
  16. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    Retirement Income Security Act of 1974 (ERISA); (2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); or Note 1 to paragraph (a)(2). See H.R. Rep. No. 1280, 93d Cong., 2d Sess. 310 (1974), and also section 102 of Presidential Reorganization Plan No. 4 of 1978 (3 CFR, 1978 Comp., p. 332, reprinted in 5…
  17. T.C. Summary Opinion 2003-99 — Barney K. & Lindy W. Huang v. Commissioner
    IRCCourt RulingsJul 23, 2003
    …, living, and family expenses, on the other hand, generally may not be deducted to any extent. Sec. 262(a). Whether a legal expense is deductible under section 162(a) or section 212, or nondeductible under section 262(a), is contingent upon the origin and character of the underlying claim, not on its potential conseque…
  18. 77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
    IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
    egulations will be included and reported in the next revisions of Form 8955-SSA and Form 5558, after these proposed regulations are accepted as final. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information, unless it displays a valid control number assigned by the …
  19. T.C. Memo. 2009-133 — Paul Rudnick v. Commissioner
    IRCCourt RulingsJun 9, 2009
    … . 488, 495 (1940) . A n is appropriate and helpful for the dev e "Legal expenses that are personal 262(a) . expense is necessarylif i t lopment of the business i are not deductible .', 'lec . 11 - 16 - ,See Commissioner v . Lincoln Sav . & Loan Association , supra a t 353 ; Commissioner v . Heininger , 320 U .S . 467,…
  20. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    he reasons set out in the preamble, part 2520 of Chapter XXV of Title 29 of the Code of Federal Regulations is amended as follows: PART 2520—[AMENDED] 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1024, 1027, 1029-31, 1059, 1134 and 1135; Secretary of Labor's Order 1-2…