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69 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 88 FR 72366 — User Fees Relating to Enrolled Actuaries
    IRCFinal Rules (FR)Oct 20, 2023
    nt of the regulations. List of Subjects in 26 CFR Part 300 Reporting and recordkeeping requirements Use fees Adoption of Amendments to the Regulations Accordingly, the Treasury Department and the IRS amend 26 CFR part 300 as follows: PART 300—USER FEES Paragraph 1. The authority citation for part 300 continues to read …
  2. 87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Mar 1, 2022
    …y Department and the IRS participated in the development of the regulations. List of Subjects in 26 CFR Part 300 Reporting and recordkeeping requirements User fees Proposed Amendments to the Regulations Accordingly, 26 CFR part 300 is proposed to be amended as follows: PART 300—USER FEES Paragraph. 1. The authority cit…
  3. 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
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  4. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  5. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
  6. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  7. 20 C.F.R. § 901.71 — Special orders.
    Joint BoardRegulationsOct 18, 2016related by meaning
    The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.
  8. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
  9. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    lowing year. On December 31, 2016, H has an involuntary separation from service. S pays H $150,000 on January 1, 2017 and $150,000 on January 1, 2018. (ii) Pursuant to paragraph (d)(6) of this section, involuntary separation pay may be attributed to services performed by H in the taxable year of S in which the involunt…
  10. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
  11. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx). Back to Citation 170.  29 CFR 2520.102-2(a). Back to Citation 171.   See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 172.  26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
  12. 29 C.F.R. § 2530.200b-6(a) — Maritime industry.
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) General. Sections 202(a)(3)(D), 203(b)(2)(D) and 204(b)(3)(E) of the Act and sections 410(a)(3)(D) and 411(a)(5)(D) and (b)(3)(E) of the Code contain special provisions applicable to the maritime industry. In general, those provisions permit statutory standards otherwise expressed in terms of 1,000 hours of ser…
  13. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024
    plan $300 $300 (4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement or single document plan $1,000 $1,000 (5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification nu…
  14. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    …term life insurance coverage equal to each employee’s annual salary. Employee B’s annual salary is $150,000. B has $150,000 of group-term life insurance directly from Employer N, and also $150,000 coverage through Employer N’s cafeteria plan. (ii) B’s $200 of salary reduction for group-term life insurance is excludible…
  15. 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
    …* * * (g) * * * (1) * * * Any electronic notification shall comply with the standards imposed by 29 CFR 2520.104b-1(c)(1)(i) and (iii), or with the standards imposed by 29 CFR 2520.104b-31 (for pension benefit plans). * * * * * * * * (j) * * * Any electronic notification shall comply with the standards imposed by 29 CF…
  16. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    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…
  17. 29 C.F.R. § 2550.412-1(c) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (c) (c) For the purpose of this regulation, (c)(1) (1) Any reference to section 13 of the WPPDA or any subsection thereof in the regulations issued under the WPPDA and which are incorporated by reference by this temporary regulation shall be deemed to refer to section 412 of the Act, or the corresponding subsection the…
  18. 29 C.F.R. § 2570.165 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  19. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  20. Treas. Reg. § 1.72-17A(ii)(2)(iv)(A) — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
    IRCRegulationsMar 14, 2019
    …ements in value attributable to column B yearly contributions 1977 0 0 0 0 1976 $7,500 $2,500 $900 $300 1975 7,500 2,500 4,000 1,300 1974 7,500 2,500 1,800 700 1973 2,500 2,500 1,200 1,200 1972 2,500 2,500 1,300 1,300 Totals 27,500 12,500 9,200 4,800 (2) The amount of the $54,000 distribution to which subdivision (i)(A…