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84 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023
    …ed guidance 230 .05 Issues in prior return 230 .06 Generally not to business associations or groups 231 .07 Generally not to foreign governments 231 .08 Generally not on federal tax consequences of proposed legislation 231 SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HAVE DISCRETION T…
  3. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    e Retirement Income Security Act Law enforcement Penalties Pensions Reporting and recordkeeping 29 CFR Part 2575 Administrative practice and procedure Employee benefit plans Employee Retirement Income Security Act Health care Penalties Pensions 29 CFR Part 2590 Employee benefit plans Employee Retirement Income Security…
  5. Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 4, 2016
    …03 Determination letter based solely on administrative record 230 .04 Notice of final determination 231 .05 Issuance of the notice of final determination 231 SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES 231 .01 In general 231 .02 Steps for exhausting administrative remedies 231 .03 Applicant’s request for § 7805(b…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 77 FR 74353 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Dec 14, 2012
    …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, Rate Set 231 is added to the table to read as follows: 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 (perc…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    …01 Schedules a conference if requested by taxpayer 230 .02 Permits taxpayer one conference of right 231 .03 Disallows verbatim recording of conferences 231 .04 Makes tentative recommendations on substantive issues 231 .05 May offer additional conferences 231 .06 Requires written confirmation of information presented at…
  10. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  11. 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…
  12. 29 C.F.R. § 2530.200a-3 — Labor regulations for purposes of the Internal Revenue Code of 1954.
    ERISARegulationsJan 1, 2017related by meaning
    The Secretary of Labor is specifically authorized to prescribe certain regulations (generally relating to hour of service, year of service, break in service, year of participation and special rules for seasonal and maritime industries) applicable to both title I of the Act and sections 410 and 411 of the Code. These re…
  13. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …ev. Proc. 2017-41 230 .06 Determination letters 230 .07 Opinion letters on § 403(b) prototype plans 231 .08 Advisory letters on § 403(b) VS plans 231 .09 User fees for VCP submissions under EPCRS Revenue Procedure 2019-19 231 APPENDIX B-SAMPLE NOTICE TO INTERESTED PARTIES 232 APPENDIX C-CHECKLIST FOR SECTION 401(h) AND…
  14. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    ction applies for real estate transactions with dates of closing (as determined under paragraph (h)(2)(ii) of this section) that ( printed page 39924) occur on or after January 1, 1991. The amendments to paragraphs (b)(2)(i)(E), (b)(2)(ii) and (c)(2)(i) of this section apply to sales or exchanges of standing timber for…
  15. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    requirements Teachers 29 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 an…
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 29 C.F.R. § 4233.3(c) — Application filing requirements.
    PBGCRegulationsSep 15, 2025related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
  18. 86 FR 66662 — Prescription Drug and Health Care Spending
    IRCFinal Rules (FR)Nov 23, 2021related by meaning
    notice that a provider, facility, or provider of air ambulance services has initiated the Federal IDR process, upon sending or receiving such notice. (2) The Director will coordinate with the Departments in resolving matters under 26 CFR 54.9816-8T(c)(4)(vii)(A)( 1), 29 CFR 2590.716-8(c)(4)(vii)(A)( 1), or 45 CFR 149.…
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 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…