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Go to FAB 2007-01 (not yet in the library — opens the official source)
70 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015
    …he participant's right to opt out of the automatic contributions.”). DOL Field Assistance Bulletin (FAB) 2004-1 stated that an employer could open a health savings account (HSA) and deposit employer funds into it without the employee's affirmative consent so long as, among other things, the arrangement was “completely …
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. Notice 2007-99 — Distributions from governmental plans and health and accident insurance; section 845 of PPA '06. As a result of section 845 of the Pension Protection Act of 20…
    IRCNoticesDec 26, 2007
    …ations provides that an accident or health plan may be either insured or self-insured. On August 2, 2007, S. 1974, the Pension Protection Technical Corrections Act of 2007, was introduced in the Senate and, on August 3, 2007, H.R. 3361, the Pension Protection Technical Corrections Act of 2007, was introduced in the Hou…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0
    ERISADOL Field Assistance BulletinsApr 30, 2025★ strong match
    … only applies to multiemployer plans. Q4: Prior to the effective date of section 343 of SECURE 2.0, FAB 2023-01 provided guidance (including model language) regarding compliance with the annual funding notice requirements of section 101(f) of ERISA for multiemployer pension plans that received (or are eligible to apply…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2011
    ributions. (2008 C. L.) Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding § 411(a), as amended by § 904 of PPA ’06. (2008 C. L.) 411(a)(11): PPA ’06 § 1102(a) provides that notice required to be provided under § 411(a)(11) may be provided as much as 180 days before the annuity starting date. Section 1102(b) o…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    proaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order 12866, PBGC has examined the economic and policy implications of this proposed rule and has co…
  10. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  11. 82 FR 56545 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac…
    ERISAFinal Rules (FR)Nov 29, 2017
    …discussed further in the RIA section of this document. E. Extension of Temporary Enforcement Relief—FAB 2017-02 On May 22, 2017, the Department issued a temporary enforcement policy covering the transition period between June 9, 2017, and January 1, 2018, during which the Department will not pursue claims against inves…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    $1,175 163 98 59 59 29 Concedes Equipment--Krom. 4/15/2003 7,000 7,000 -- -- -- A Equipment--Henn. 6/18/2003 15,825 15,825 -- -- -- A 4630 Equipment-- Cherokee 7/15/2003 15,000 15,000 -- -- -- -- -- B Equipment--Henn. 7/23/2003 3,200 3,200 -- -- -- B TC Equipment-- Henn. 8/1/2003 13,750 13,750 -- -- -- -- -- B Equipmen…
  14. 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, 2010
    …ds on December 31. C entered into a prohibited tax shelter transaction on May 1, 2005. On March 15, 2007, C received a payment of $580,000 attributable to the transaction. On June 1, 2007, the transaction is identified by the IRS in published guidance as a listed transaction. On June 15, 2007, C received an additional …
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
    …arbor at § 2520.104b-1(c), it would, if adopted as a final rule, supersede the relevant portions of FAB 2006-03 (Dec 20, 2006), FAB 2008-03 (Q&A 7) (April 29, 2008), and Technical Release 2011-03R (Dec. 8, 2011). Back to Citation 61.  E.O. 13847 (emphasis added). Back to Citation 62.
  17. Notice 2007-91 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesNov 26, 2007
    …de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the t…
  18. 75 FR 70625 — Annual Funding Notice for Defined Benefit Plans
    ERISAProposed Rules (FR)Proposed Nov 18, 2010
    …ecember 31, 2007.[2] On February 10, 2009, the Department issued Field Assistance Bulletin 2009-01 (FAB 2009-01) as interim guidance under section 101(f) of ERISA in order to assist plan administrators in discharging their obligations under the new annual funding notice requirements. FAB 2009-01 provides question and a…
  19. Notice 2007-101 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesDec 26, 2007
    …de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the t…
  20. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007
    …this notice provides guidance in determining minimum present values under section 417(e)(3). Notice 2007-82 Notice 2007-82 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for pla…