ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…t be given
216
.03 Content of notice
216
.04 Information to be made available to interested persons
217
.05 Information described in § 6110(c) should not be included
217
.06 Section 20B is not applicable to plan sponsors of governmental plans
217
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21. HOW DOES E…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
… fewer than 26 participants
216
.07 Information described in § 6104(a)(1)(D) should not be included
217
.08 Availability of additional information to interested parties
217
.09 Availability of notice to interested parties
217
SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS ONLY)…
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…)(1)(D) should not be included
216
.08 Availability of additional information to interested parties
217
.09 Availability of notice to interested parties
217
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION LETTER REQUESTS?
217
.01 Oral ad…
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … IRCRevenue ProceduresJan 3, 2017
…6
SECTION 34. PAPERWORK REDUCTION ACT
216
DRAFTING INFORMATION
216
APPENDIX A-SCHEDULE OF USER FEES
217
.01 Letter ruling requests
217
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs
217
.03 Opinion letters on master …
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
ERISARegulationsJul 27, 2020related by meaning
(b) (b) Fulfilling the disclosure obligation.
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…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
PBGCRegulationsFeb 8, 2021related by meaning
(b) (b) Subpart B
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
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.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
PBGCRegulationsJan 1, 2017related by meaning
This part applies to all programs or activities conducted by the agency.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.10.