IRCProposed Rules (FR)Proposed Oct 15, 2007related by meaning
…es for defined benefit plans (other than multiemployer plans) that are parallel to those in section 430 of the Code, and section 206(g) of ERISA sets forth funding-based limitations for defined benefit plans (other than multiemployer plans) that are parallel to those in section 436 of the Code. Under section 101 of Reo…
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
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. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law…
Notice 2020-85 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 IRCNoticesDec 14, 2020
…ding requirements that generally apply for defined benefit plans. Section 412(a)(2) provides that § 430 sets forth the minimum funding requirements that apply to defined benefit plans that are not multiemployer plans or CSEC plans. Section 430(a) defines the minimum required contribution for such a plan by reference to…
Notice 2022-22 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 IRCNoticesMay 16, 2022
…lue of all benefits accrued or earned under the plan as of the first day of that plan year. Section 430(h)(3) provides rules regarding the mortality tables that generally are used under section 430. Under section 430(h)(3)(A), except as provided in section 430(h)(3)(C) or (D), the Secretary is to prescribe by regulatio…
83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Nov 19, 2018related by meaning
ion about having your name placed on the building access list to attend the hearing, see the
FOR FURTHER INFORMATION CONTACT
section of this preamble. The rules of § 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outline of …
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
s.gov (preferred) or by telephone
at (202) 317-6901 (not a toll-free number) by at least November 15, 2023.
Statement of Availability of IRS Documents Guidance cited in this preamble is published in the Internal Revenue Bulletin and is available from the Superintendent of Documents, U.S. Government Publishing Office, W…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1, 54, and 301 are proposed to be amended as follows: PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.1361-4 is amen…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
ublic hearing is scheduled, notice of the date, time, and place of the public hearing will be published in the
Federal Register
.
Drafting Information The principal authors of these regulations are William Gibbs and Pamela R. Kinard, Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023related by meaning
nd recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care
Health insurance Medical child support
Reporting and recordkeeping requirements
45 CFR Part 146
Health care
Health insurance
Reporting and recordkeeping requirements
45 CFR Part 147
Aged…
Notice 2025-40 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesJul 28, 2025
…lue of all benefits accrued or earned under the plan as of the first day of that plan year. Section 430(h)(3) provides rules regarding the mortality tables that generally are used under § 430. Under § 430(h)(3)(A), except as provided in § 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality tables…
IRCFinal Rules (FR)Jun 25, 2014related by meaning
rdkeeping requirements
45 CFR Part 147
Health care
Health insurance
Reporting and recordkeeping requirements, and State regulation of health insurance John Dalrymple,
Deputy Commissioner for Services and Enforcement, Internal Revenue Service.
Approved: June 18, 2014.
Mark J. Mazur,
Assistant Secretary of the Treasury (…
T.D. 10005 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table… IRCTreasury DecisionsAug 19, 2024
…lue of all benefits accrued or earned under the plan as of the first day of that plan year. Section 430(h)(3) provides rules regarding the mortality tables to be used under section 430. Under section 430(h)(3)(A), except as provided in section 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality t…
79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage IRCFinal Rules (FR)Feb 12, 2014related by meaning
t taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 1, 54, and 301 are amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 continues to read in part as follows:…
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…
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…
T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… IRCTreasury DecisionsSep 28, 2015
…ity shortfall as of the close of 5 consecutive quarters. Final regulations (TD 9467) under sections 430 and 436 were published in the Federal Register (74 FR 53004) on October 15, 2009 (the October 2009 final regulations). Those final regulations address issues under sections 430(b), 430(d), 430(f), 430(g), 430(h), 430…
75 FR 76940 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Dec 10, 2010related by meaning
building access list to attend the public hearing, Richard A. Hurst at
Richard.A.Hurst@irscounsel.treas.gov
or (202) 622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulat…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
88 FR 72357 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCFinal Rules (FR)Oct 20, 2023
…lue of all benefits accrued or earned under the plan as of the first day of that plan year. Section 430(h)(3) provides rules regarding the mortality tables to be used under section 430. Under section 430(h)(3)(A), except as provided in section 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality t…