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 …
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation
52.
5 U.S.C. 601
et seq.
Back to Citation
53.
5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551.
Back to Citation
54.
Public Law 104-4, 109 Stat. 48 (Ma…
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 …
IRCCourt RulingsFeb 29, 2012related by meaning
statutory notice of deficiency was issued more than 6 years after
petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations
as an affirmative defense in its pleadings for the taxable year at issue.
Accordin…
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
C. Notwithstanding the foregoing and solely with respect to applicants seeking relief with respect to the VFC Program other than through the SCC, section IV.A. and IV.B. shall not apply to a transaction described in section I.A., provided that: (1) the applicant under the VFC Program has met all of the other applicable…
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 …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
…normal business hours. (TTY and TDD users may call the Federal relay service toll free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (
klion.catherine@pbgc.gov), Assistant General Counsel, Office of the General Counsel, Pension Benefit Guaranty Corporati…
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Assistant General Counsel for Regulatory Affairs (
klion.catherine@pbgc.gov), or Deborah C. Murphy, Senior Counsel (
mur…
PBGCProposed Rules (FR)Proposed Jul 22, 2010
…normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Margaret E. Drake, Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4…
IRCRegulationsDec 19, 2016related by meaning
(a)(1)(iii) (iii) Section 6049(a)(1), relating to information returns with respect to payments of interest aggregating $10 or more in a calendar year, in effect with respect to payments made after December 31, 1962, and the regulations under such section, within the time prescribed for filing such statement (determined…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
closure under the 2002 safe harbor will likely receive the existing advance statement on paper instead.
See
section II.B above.
Back to Citation
39.
5 U.S.C. 601 et seq.
Back to Citation
40.
5 U.S.C. 601(2), 603(a);
also see
5 U.S.C. 551.
Back to Citation
41.
Brown, S. Kathi. Retirement Account Statements: Paper o…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
…normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Manager, or Deborah C. Murphy, Attorney, Regulatory and Policy Division, Legislative and Regulatory Department, Pension …
PBGCFinal Rules (FR)Jul 12, 2021
…040 during normal business hours. TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-229-4040.
FOR FURTHER INFORMATION CONTACT:
Daniel S. Liebman (
liebman.daniel@pbgc.gov;
202-229-6510) Deputy General Counsel, Program Law and Policy Department, Hilary Duke (
duke.hila…
PBGCRegulationsSep 15, 2025related by meaning
(c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
PBGCProposed Rules (FR)Proposed Oct 13, 2020
…40 during normal business hours. (TTY users may call the Federal Relay Service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Melissa Rifkin (
rifkin.melissa@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Co…
IRCCourt RulingsSep 15, 2005related by meaning
tinued...)
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of the Secretary, and in the same manner as taxes. Sec.
6652(c) (4) (A).
Section 6331(a) provides that, if a person liable to pay any tax neglects or refuses to do so within 10 days after notice and
demand, the Secretary can collect the tax by levy upon the
property belonging to the person, subject to …
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Hilary Duke ( duke.hilary@pbgc.gov), Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washingto…
83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCProposed Rules (FR)Proposed Mar 7, 2018
…40 during normal business hours. (TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Samantha M. Lowen (
lowen.samantha@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty…