Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… IRCRevenue ProceduresJan 2, 2019
…ling before the issuance of a regulation or other published guidance
200
.05 Issues in prior return
201
.06 Generally not to business associations or groups
201
.07 Generally not to foreign governments
201
.08 Generally not on federal tax consequences of proposed legislation
201
SECTION 25. UNDER WHAT CIRCUMSTANCES DOE…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2015-6 — 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 2, 2015
Rev. Proc. 2015–6
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
197
.01 Purpose of revenue procedure
197
.02 Organization of revenue procedure
197
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE?
197
.01 In general
197
.02 Other changes
197
.03Other guidance
198
PART I. PROCEDURES…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
…mall Business Administration, Office of Advocacy on July 10, 2020.
Back to Citation
43.
13 CFR 121.201 (2011).
Back to Citation
44.
15 U.S.C. 631
et seq.
(2011).
Back to Citation
45.
Public Law 104-4, 109 Stat. 48 (1995).
Back to Citation
[FR Doc. 2026-03723 Filed 2-24-26; 8:45 am]
BILLING CODE P
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…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 the Secretary of the Treasury to grant administrative exemptions under Code section 4975 to the Secretary of Labor.
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[FR Doc. 2023-23780 Filed 11-2-23; 8:45 a…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
ons stated in the preamble 41 CFR part 50-201 is amended as follows:
Title 41—Public Contracts and Property Management
PART 50-201—GENERAL REGULATIONS 35. The authority citation for part 50-201 is revised to read as follows:
Authority:
Sec. 4, 49 Stat. 2038; 41 U.S.C. 38. Interpret or apply sec. 6, 49 Stat. 2038, as am…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…dual retirement annuity described in section 408(b).
6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
IRCCourt RulingsFeb 9, 2023related by meaning
… ee also Redhouse v. Commissioner , 728 F.2d at 1253.
100
Codified as amended at 5 U.S.C. sec. 702 (2018).
101
Codified as amended at 5 U.S.C. sec. 706 (2018).
102
Codified as amended at 5 U.S.C. sec. 706(2).
103
Codified as amended at 5 U.S.C. sec. 706(2)(A).
104
Codified as amended at 5 U.S.C. sec. 706(2)(C).
110
V. …
76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
(j)
Person
includes an individual, partnership, corporation, employee welfare benefit plan, association, or other entity or organization;
(k)
Petition means a written request, made by a person or party, for some affirmative action;
(l)
Respondent
means the party against whom the Secretary is seeking to impose a cease a…
ERISAFinal Rules (FR)Feb 24, 2023
…n be divided in 1,600 small participating plans and 400 large participating plans) and to the other 201 pooled plan providers assumed to be created. It is also assumed that each of these other 201 pooled plan providers would be servicing 11 employers each. Therefore, the total number of small plans participating in a P…
IRCCourt RulingsApr 14, 2005related by meaning
ontracts with the agencies.
Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to
furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by
law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004)
permits an agency to provide facilities to a c…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
ection is applicable on July 6, 2007.
§ 54.6011-1T
[Amended]
Par. 10. Section § 54.6011-1T(c) & (d) are removed.
PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 12. Section 301.6011(g)-1 is added to read as f…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020related by meaning
… in the right column.
Section/paragraph
Remove
Add
§ 702.204
$24,017
$24,441.
§ 702.204
January 23, 2019
January 15, 2020.
§ 702.236
$292
$297.
§ 702.236
January 23, 2019
January 15, 2020.
§ 702.271(a)(2)
January 23, 2019
January 15, 2020.
§ 702.271(a)(2)
$2,402
$2,444.
§ 702.271(a)(2)
$12,007
$12,219.
PART 725—CLAIMS …
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
any non-consenting respondents.
§ 2571.7
Scope of discovery
.
For section 521 proceedings, this section shall apply in lieu of § 18.14 of this title: (a) A party may file a motion to conduct discovery with the administrative law judge. The administrative law judge may grant a motion for discovery only upon a showing o…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
…, Department of Labor.
Footnotes
1.
Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 237 (2012), the authority of the Secretary of Treasury to issue exemptions pursuant to section 4975 of the Internal Revenue Code was transferred, with certain exceptions not relevant here, to the Secretary of Labor.
Back to C…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021★ strong match
… Hannick, K., and Lee, S. High Air Ambulance Charges Concentrated in Private Equity-Owned Carriers. USC-Brookings Schaffer Initiative for Health Policy. October 13, 2020.
Back to Citation
63.
45 CFR 150.201 currently provides that “. . . each State enforces PHS Act requirements with respect to health insurance issuers…
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013related by meaning
…s:
Authority:
29 U.S.C. 1021-1024, 1027, 1029-31, 1059, 1134 and 1135; Secretary of Labor's Order 1-2011, 77 FR 1088 (January 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1181-1183, 1181 note, 1185, 1185a-d, and 1191-1191c. Sec. 2520.103-1 also issued under 26 U.S.C. 6058 note. Sec. 2520.101-6 also issued unde…