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87 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  2. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022
    …14.00 million 52.50 million. SFA applications 8,693,400 7,781,400 922,500 3,075,000 2,152,500 1,998,800 1,260,800 78,800 0. Lock-in applications 54,800 48,400 0 0 43,750 16,625 0 0 0. Benefit reinstatement participant notices 68,900 63,800 0 73,100 0 0 0 0 0. Annual compliance filings 12,473,400 7,211,100 0 76,500 275,…
  3. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par…
    IRCRevenue ProceduresModified Aug 2, 2021
    …).) Therefore, in this case, Employee M’s missed deferral is equal to 4% multiplied by $20,000, or $800. The QNEC for Employee M’s missed deferral opportunity in 2006 is $400, that is, 50% multiplied by $800. The missed matching contribution, based on the missed deferral of $800, is $800. Thus, the required corrective …
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018
    …).) Therefore, in this case, Employee M’s missed deferral is equal to 4% multiplied by $20,000, or $800. The QNEC for Employee M’s missed deferral opportunity in 2006 is $400, that is, 50% multiplied by $800. The missed matching contribution, based on the missed deferral of $800, is $800. Thus, the required corrective …
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016
    …).) Therefore, in this case, Employee M’s missed deferral is equal to 4% multiplied by $20,000, or $800. The QNEC for Employee M’s missed deferral opportunity in 2006 is $400, that is, 50% multiplied by $800. The missed matching contribution, based on the missed deferral of $800, is $800. Thus, the required corrective …
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …).) Therefore, in this case, Employee M’s missed deferral is equal to 4% multiplied by $20,000, or $800. The required corrective contribution for Employee M’s missed deferral opportunity in 2006 is $400, i.e., 50% multiplied by $800. The required matching contribution, based on the missed deferral of $800, is $800. Thu…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 29 C.F.R. § 4000.13(b) — What methods of issuance may I use?
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Electronic safe-harbor method. Section 4000.14 provides a safe-harbor method for meeting the requirements of paragraph (a) of this section when providing an issuance using electronic media.
  14. Rev. Proc. 2006-27 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (…
    IRCRevenue ProceduresSuperseded May 30, 2006
    …).) Therefore, in this case, Employee M’s missed deferral is equal to 4% multiplied by $20,000, or $800. The required corrective contribution for Employee M’s missed deferral opportunity in 2003 is $400, i.e., 50% multiplied by $800. The required matching contribution, based on the missed deferral of $800, is $800. Thu…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
  19. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  20. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]