88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
utes] × $63.45 = $793.
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65.
5 U.S.C. 601
et seq.
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66.
5 U.S.C. 601(2), 603(a);
see5 U.S.C. 551.
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67. Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
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68.
Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of …
IRCRegulationsMay 18, 2016related by meaning
…rance amount attributable to the employee's service for former employers and rules applying section 401(a)(5)(D) with respect to an employer that pays wages within the meaning of section 3121(a) or compensation within the meaning of section 3231(e) for some years and not for other years.
IRCCourt RulingsDec 14, 1976related by meaning
. 401(d)(3)(A) and (B).
Sec. 401(d)(2)(A).
Sec. 401(d)(2)(B).
Sec. 401(d)(5); sec. 404(e)(1), (e)(2)(A), and (e)(4).
Sec. 72(m)(5).
Sec. 401(a)(9)(A). Sec. 406, Employee Retirement Income Security Act of 1974; sec. 4975; see also former sec. 503(j), which accompanied the adoption of sec. 401(c)(3)(B).
H. Rept. No. 378,…
Ann. 2005-29 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio… IRCAnnouncementsApr 25, 2005
…
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 USC 7805 * * *
§1.401(a)(9)-6 [Corrected] 1. Section 1.401(a)(9)-6(c)(3) of A-2, in the Example., fifth sentence, the language, “In this case, Z is 30 years older than Y and is commencing benefit 5 years before attaining…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
f the definition so that part (3) is satisfied for 4010 purposes if one of three tests are met for the fiscal year that includes the information year. The final rule, like the proposed, also adds to the list of common terms referenced in § 4010.2 the two terms it defines in the general definitions section of PBGC's reg…
IRCRegulationsMay 18, 2016related by meaning
…rescribe additional rules that may be necessary or appropriate to carry out the purposes of section 401(l), including rules applying section 401(l) with respect to an employer that pays wages within the meaning of section 3121(a) or compensation within the meaning of section 3231(e) for some years and not other years.
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
act me if you have any questions at [Insert Telephone Number of a Person Employed by the Applicant Who Is Knowledgeable About this Matter].
Sincerely, [Insert Name and Title of Person Employed by the Applicant]
Footnotes
1.
Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App., the authority of the Secretary of Treas…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
to Citation
2.
26 CFR 54.4975-9(c), 40 FR 50840 (October 31, 1975).
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3.
ERISA section 406 and Code section 4975.
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4. ERISA section 408(a) and Code section 4975(c)(2). Reorganization Plan No. 4 of 1978 (5 U.S.C. App. (2018)) generally transferred the authority of the Secretary of the T…
IRCRegulationsMay 18, 2016related by meaning
(a) (a) In general. Sections 1.401 through 1.401-14 (inclusive) reflect the provisions of section 401 prior to amendment by the Employee Retirement Income Security Act of 1974. The sections following § 1.401-14 and preceding § 1.402(a)-1 (hereafter referred to in this section as the “Post-ERISA Regulations”) reflect th…
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005related by meaning
… of this section and excludes all those items listed in paragraph (c) of this section. (3) Section 3401(a) wages. The safe harbor definition of compensation under this paragraph (d)(3) includes wages within the meaning of section 3401(a) (for purposes of income tax withholding at the source), plus amounts deferred at t…
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.
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 …
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 …
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ecutive officer, president, chief financial officer, or one of the three most senior officers of the Financial Institution.
Section VI—Phase-In Period During the one-year period beginning September 23, 2024, Financial Institutions and Investment Professionals may receive compensation under Section I of this exemption i…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…
T.D. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004
…NCOME TAXES Paragraph 1. The authority citation for part 1 is amended by removing the entry for “§1.401(a)(9)-6T” and adding an entry in numerical order to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
§1.401(a)(9)-6 is also issued under 26 U.S.C. 401(a)(9). * * *
Par. 2. Remove “§1.401(a)(9)-6T” and repla…
84 FR 60812 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRCProposed Rules (FR)Proposed Nov 8, 2019
…ority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
§ 1.401(a)(9)-5 [Amended]
Par. 2.
Section 1.401(a)(9)-5 is amended by:
1. Removing the language “A-1 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(b)” in its place.
2. Removing the language “A-2 of § 1.…
85 FR 72472 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRCFinal Rules (FR)Nov 12, 2020
ction 1.401(a)(9)-5 is amended by:
1. Removing the language “A-1 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(b)” in its place. 2. Removing the language “A-2 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(c)” in its place.
3. Removing the language “A-3 of § 1.401(a)(9)-9” whe…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023related by meaning
…document sets forth proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 401 of the Internal Revenue Code (Code). This proposed regulation would amend § 1.401(k)-5 to set forth rules and definitions applicable to long-term, part-time employees under section 112 of the Setting Every Community …
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020
ve adoption of the safe harbor nonelective contribution requirements of § 401(k)(12)(C) (traditional) or 401(k)(13)(D)(i)(II) (QACA) for a plan year.2 Section 103(a) of the SECURE Act amended § 401(k)(12)(A) of the Code to eliminate the safe harbor notice requirements of § 401(k)(12)(D) for a traditional safe harbor § …