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21. 89 FR 64538 — Quality Control Standards for Automated Valuation Models
    IRCFinal Rules (FR)Aug 7, 2024
    … 9 5 45 Recordkeeping: New IC 1—AVM Rule—Policies and Procedures (Implementation) Proposed § 34.222 342 13.33 hours (40 hours divided by 3 years) 4,560 Recordkeeping: New IC 2—AVM Rule—Policies and Procedures (Ongoing) Proposed § 34.222 342 5 1,710 Recordkeeping: New IC 3—Interagency Appraisal and Evaluation Guidelines…
22. 88 FR 40638 — Quality Control Standards for Automated Valuation Models
    IRCProposed Rules (FR)Proposed Jun 21, 2023
    … 9 5 45 Recordkeeping: New IC 1—AVM Rule—Policies and Procedures (Implementation) Proposed § 34.222 342 13.33 hours (40 hours divided by 3 years) 4,559 Recordkeeping: New IC 2—AVM Rule—Policies and Procedures (Ongoing) Proposed § 34.222 342 5 1,710 Recordkeeping: New IC 3—Interagency Appraisal and Evaluation Guidelines…
23. ERISA § 514(e)(3)(B)(ii) (29 U.S.C. § 1144) — Other laws
    ERISACode / StatuteJan 6, 2017related by meaning
    (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
24. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
    IRCCourt RulingsMar 31, 2015
    …le equity and future income.5 The COIC Unit determined petitioners' net realizable equity to be $19,342.80, which it computed by adding the total value of petitioners' bank account balance of $1,700, Mr. Gurule's section 401(k) plan account net realizable equity of $16,442.80, and vehicle net realizable equity of $1,20…
25. 54 T.C. 1679 — Clarke v. Commissioner
    IRCCourt RulingsAug 31, 1970
    …y, Judge: The respondent determined deficiencies in the income tax of Miss Marie Clarke (docket No. 342-69) and Mr. and Mrs. Charles A. Kuhnmuench (docket No. 486-69) as follows: DooleetNo. TYB Deficiency 342-69_Dec. 31, 1964 $ 884. 01 486-69_Dee. 31, 1964 $4, 235. 48 The only issue is whether distributions from a qual…
26. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    … Caremark, Express Scripts, and Optum Rx respectively reported $162.5 billion,[341] $185.4 billion,[342] and $133.2 billion [343] in revenue in 2024, resulting in a total of $481.1 billion. Therefore, the total three-year estimated average cost for this proposed rule represents 0.03 percent of total revenue of the thre…
27. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
28. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
29. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
30. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …printed page 6895) and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
31. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    …ue Rulings: Article Issue Link Page 2026-1 2026-02 I.R.B. 2026-02 299 2026-2 2026-03 I.R.B. 2026-03 342 2026-3 2026-06 I.R.B. 2026-06 485 2026-4 2026-06 I.R.B. 2026-06 487 2026-5 2026-08 I.R.B. 2026-08 542 2026-6 2026-11 I.R.B. 2026-11 635 2026-7 2026-15 I.R.B. 2026-15 791 2026-8 2026-16 I.R.B. 2026-16 812 2026-9 2026-…
32. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
33. 120 T.C. No. 5 — Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 13, 2003
    …resumption arises that Congress intends to incorporate that meaning. M orissette v. United States , 342 U.S. 246, 263 (1952). Congress’s choice of the word “reserve” (rather
34. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …s: $3.8 trillion in assets × 70% of the assets not covered by a fiduciary standard × 80% covered by ERISA × 0.25% increase in returns = $5.3 billion. Back to Citation 455.  NPRM #342 (Financial Services Institute). Back to Citation 456.  NPRM #395 (Investment Company Institute). Back to Citation 457.  The annualized be…
35. ERISA § 4067 (29 U.S.C. § 1367) — Recovery of liability for plan termination
    PBGCCode / StatuteJan 4, 1995related by meaning
    The corporation is authorized to make arrangements with contributing sponsors and members of their controlled groups who are or may become liable under section 1362, 1363, or 1364 of this title for payment of their liability, including arrangements for deferred payment of amounts of liability to the corporation accruin…
36. ERISA § 113(f) (29 U.S.C. § 1032) — Notice and disclosure requirements with respect to lump sums
    ERISACode / StatuteJan 6, 2025
    …ndar year after the calendar year including the applicability date of the final rules under section 342(e) of the SECURE 2.0 Act of 2022, and every 2 years thereafter, so long as the Secretary has received notices and post-offer reports under subsections (c) and (d) of this section, the Secretary shall submit to Congre…
37. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
38. ERISA § 4044(b)(7) (29 U.S.C. § 1344) — Allocation of assets
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(7) (7) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) in accordance with regulations prescribed by the corporation.
39. Treas. Reg. § 1.401(a)(9)-6(m)(4)(i)(B) — Required minimum distributions for defined benefit plans and annuity contracts.
    IRCRegulationsSep 17, 2024
    …0 3 $555,500 4 $26,606 534,934 2030 909,306 545,633 540,283 26,482 519,151 2031 864,291 529,534 524,342 26,760 502,774 2032 819,740 512,829 507,801 27,177 485,652 2033 775,430 495,365 490,509 27,438 467,927 2034 731,620 477,286 472,606 27,853 449,433 1 $1,000,000 death benefit reduced 4.55 percent for withdrawal during…
40. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    …Statements Pre-Statute × 10% Receiving Duplicate Statements per Year 5.00 0.05 1.00 43,957 Total 36,342 45,192 1  These costs were displayed as transfers from plans to participants in Table 10 of the RIA. However, since this impact on small plans is viewed as a cost from the small plans point of view the share of the t…