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77 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  4. 125 T.C. No. 11 — Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner
    IRCCourt RulingsNov 17, 2005
    …ate of Smith v. SSee Estate of Smith v. United States, 300 F. Supp. 2d 474 (S.D. Texas 2004), affd. 391 F.3d 621 (5th Cir. 2004). - 26 - United States, 391 F.3d 621 (5th Cir. 2004), affg. 300 F. Supp. 2d 474 (S.D. Tex. 2004). In Estate of Smith, the Court of Appeals for the Fifth Circuit, affirming the District Court, …
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 83 FR 38212 — Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Aug 3, 2018related by meaning
    ns Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Parts 144 and 146 Health care Health insurance Reporting and recordkeeping requirements 45 CFR Part 148 Administrative practice and procedure Health care Health insurance Penalties Reporting and reco…
  7. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …send the acknowledgement. This results in an hour burden of 6,167 hours with an equivalent cost of $391,275.[155] The Department expects that acknowledgements sent in subsequent years would be included in contract documents and would result in a de minimis burden. The Department assumes that the acknowledgement of fidu…
  8. 88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCProposed Rules (FR)Proposed Sep 26, 2023related by meaning
    Back to Citation 19.  26 U.S.C. 9816, et seq. and 26 U.S.C. 9817, et seq. Back to Citation 20.  29 U.S.C. 1185e, et seq. and 29 U.S.C. 1185f, et seq. Back to Citation 21.  42 U.S.C. 300gg-111, et seq. and 42 U.S.C. 300gg-112, et seq. Back to Citation 22.  References to a “participating facility” in this preamble mean …
  9. 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 …
  10. 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…
  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. 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
  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. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …vity First year Subsequent year Three-year average Preparation of Notices (Hour Burden) 43,172 0 14,391 Printing Costs (Cost Burden) $13,626,966 $6,530,171 $8,895,769 ( printed page 46624) Agency: Employee Benefits Security Administration. Title: Electronic Disclosure by Group Health Plans Under ERISA. Type of Review: …
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. T.C. Memo. 2007-19 — Bidyut K. & Diana T. Bhattacharyya v. Commissioner
    IRCCourt RulingsJan 30, 2007
    ption granted by Intel to purchase 800 shares of stock at $8.391 per share. The market price on January 11, 2000, was $92.00 per share, resulting in a realized gain of $66,887. On April 17, 2000, petitioner exercised a nonqualified stock option granted by Intel to purchase 5,.000 shares of stock at $8.391 per share. Th…
  18. T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409…
    IRCTreasury DecisionsJan 18, 2005related by meaning
    INCOME TAX Rev. Rul. 2005-3 Rev. Rul. 2005-3 Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. T.C. Memo. 2000-391 — Robert C. Geib v. Commissioner
    IRCCourt RulingsDec 28, 2000
    T.C. Memo. 2000-391 UNITED STATES TAX COURT ROBERT C. GEIB, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7109-98. Filed December 28, 2000. Robert C. Geib, pro se. Mark A. Ericson and Laurence D. Ziegler , for respondent. MEMORANDUM OPINION FOLEY, Judge : By notice dated January 15, 1998, respo…