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51 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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
    s a lump sum within 3 months of the date SFA is paid, or in equal monthly installments over 5 years, starting within 3 months of the SFA payment date. As stated in PBGC's guidance posted July 19, 2023, the phased recognition of SFA assets for purposes of calculating employer withdrawal liability was intended to approxi…
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011
    …20.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of ERISA by section 508(a) of the Pension Protection Act of 2006.(…
  5. 82 FR 31278 — Request for Information Regarding the Fiduciary Rule and Prohibited Transaction Exemptions
    ERISAProposed Rules (FR)Proposed Jul 6, 2017related by meaning
    ee Capital Group, SEC Staff Letter (Jan. 11, 2017), www.sec.gov/​divisions/​investment/​noaction/​2017/​capital-group-011117-22d.htm. Back to Citation [FR Doc. 2017-14101 Filed 7-5-17; 8:45 am] BILLING CODE 4510-29-P
  6. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …ry Enforcement Policy on Prohibited Transactions Rules Applicable to Investment Advice Fiduciaries (FAB 2018-02).[55] FAB 2018-02 announced that, pending further guidance, the Department would not pursue prohibited transaction claims against fiduciaries who were working diligently and in good faith to comply with the I…
  7. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025related by meaning
    9 Risk Operations 8 Recruiting 6 Platform Ops 6 Other 15 Total 171 A. 2009 A greements The 2009 Agreements included: the “Intangible Property License Agreement” (IPLA), the “Growth and Development Services Agreement” (GDSA), the “General and Administrative Services Agreement” (GASA), the “Expense Reimbursement Agreeme…
  8. Notice 2017-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-m…
    IRCNoticesMay 30, 2017
    EMPLOYEE PLANS Notice 2017–31 Notice 2017–31 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2017, and the 30-year Treasury rates. These rates reflect the applicat…
  9. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    3 of the RFA requires the agency to prepare and make available for public comment an initial regulatory flexibility analysis of the proposed rule.[33] This document describes an enforcement policy of the Department that is not being issued as a general notice of proposed rulemaking. Therefore, the RFA does not apply. H…
  10. Notice 2017-45 — The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years be…
    IRCNoticesSep 18, 2017
    EXEMPT ORGANIZATIONS Announcement 2017–12 Announcement 2017–12 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A). EMPLOYEE PLANS Notice 2017–45 Notice 2017–45 The notic…
  11. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    correction; and simplify certain administrative or procedural requirements for participation in and correction of transactions under the VFC Program. In addition, the amendments implement section 305(b)(2) and (3) of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) by adding a self-correction feature for certain participant…
  12. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  13. Notice 2017-69 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2017 used under § 417(e)(3)(D), the…
    IRCNoticesNov 27, 2017
    39 I.R.B. 408, Notice 2016–64, 2016–40 I.R.B. 429, and Notice 2017–50, 2017–41 I.R.B. 280, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2017 without adjustment for the 25-year average segment rate limits are as follows: Adjus…
  14. 79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards
    IRCFinal Rules (FR)Oct 10, 2014related by meaning
    these obligations and securities do pose similar liquidity risks and will behave similarly to those of other financial entities. ( printed page 61455) Finally, the agencies recognize that Form PF filings are not publicly disclosed. However, the agencies expect that a covered company should understand whether its custom…
  15. Notice 2017-76 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2017 used under § 417(e)(3)(D), the…
    IRCNoticesDec 26, 2017
    39 I.R.B. 408, Notice 2016–54, 2016–40 I.R.B. 429, and Notice 2017–50, 2017–41 I.R.B. 280, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for December 2017 without adjustment for the 25-year average segment rate limits are as follows: 24-Mo…
  16. 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
    uded in the 2022 VFC Program proposed revisions. At the same time, the Department also submitted the ICR to OMB, in accordance with 44 U.S.C. 3507(d). The Department received comments that addressed the burden estimates used in the analysis of the 2022 VFC Program proposed revisions. The Department reviewed these publi…
  17. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  18. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
    efinitions E. Effective Dates II. Minimum Net Stable Funding Ratio A. Rules of Construction 1. Balance-Sheet Metric 2. Netting of Certain Transactions 3. Treatment of Securities Received in an Asset Exchange by a Securities Lender B. Determining Maturity C. Available Stable Funding 1. Calculation of ASF Amount 2. ASF F…
  19. Notice 2017-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-…
    IRCNoticesJul 31, 2017
    EMPLOYEE PLANS Notice 2017–39 Notice 2017–39 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2017, and the 30-year Treasury rates. These rates reflect the applic…
  20. Notice 2016-50 — This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and …
    IRCNoticesSep 19, 2016
    …e)(3) for distributions with annuity starting dates occurring during stability periods beginning in 2017 are set forth in the appendix to this notice in the column labeled “Unisex.” These tables were derived from the tables used for § 430(h)(3)(A) following the procedures set forth in Rev. Rul. 2007–67. Drafting Inform…