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79 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
    hearing, contact Vivian Hayes at (202) 317-6901 (not a toll-free number) or by email to publichearings@irs.gov (preferred). SUPPLEMENTARY INFORMATION: Background I. Overview This document contains proposed regulations that would amend the Income Tax Regulations (26 CFR part 1) under sections 170 and 706 of the Internal…
  3. Ann. 2003-54 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsOct 6, 2003
    … Service Cooperative Two Pine Tree Drive Arden Hills, MN 55112 June 6, 1996 148. Myriad Corporation 1400 50th Street West Des Moines, IA 50265 July 20, 1977
  4. 75 FR 76940 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Dec 10, 2010related by meaning
    ion about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outlin…
  5. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
  6. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
  7. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
    … a result, DB Beneficiaries will not be included in calculations discussing “beneficiaries”. See 29 USC 1025 for more information. 3  Bureau of Labor Statistics, Job Opening and Labor Turnover. Table A, Total Private. February 2025. Most recent release can be found here: https://www.bls.gov/​news.release/​pdf/​jolts.pd…
  8. 87 FR 58968 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCFinal Rules (FR)Sep 29, 2022related by meaning
    lt in expenditures by state, local, or tribal governments, or by the private sector in excess of that threshold. IV. Executive Order 13132: Federalism Executive Order 13132 (Federalism) prohibits an agency from publishing any rule that has federalism implications if the rule either imposes substantial, direct complianc…
  9. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …The authority citation for part 4220 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1400. § 4220.3 [Amended] 41. Amend § 4220.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0031)”. PART 4233—PARTITIONS OF ELIGIBLE MULTIEMPLOYER PLANS 42. The authority citation …
  10. 88 FR 40638 — Quality Control Standards for Automated Valuation Models
    IRCProposed Rules (FR)Proposed Jun 21, 2023
    …al-report_​2022-05.pdf. Back to Citation 92.  12 U.S.C. 3354(a)(5). Back to Citation 93.  12 U.S.C. 1400(c)(1)(B). Back to Citation 94.  44 U.S.C. 3501–3521. Back to Citation 95.  44 U.S.C. 3507(d). Back to Citation 96.  5 CFR 1320. Back to Citation 97.  National banks, Federal savings associations, SMBs and nonbank su…
  11. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016related by meaning
    sing Form 8821, Tax Information Authorization. (See Form 8821 and Instructions) See section 10.09 for special rules relating to Anonymous Submissions. .08 Penalty of perjury statement. (1) The Plan Sponsor must sign the penalty of perjury statement on the Form 8950 as part of a VCP submission. In addition, the followin…
  12. Notice 2015-7 — This notice announces that the Treasury Department and IRS anticipate issuing proposed regulations that would permit a state or local retirement system that is…
    IRCNoticesFeb 9, 2015
    …ppendix to the § 414(d) ANPRM. [8] See Part B of the Individuals with Disabilities Act, 20 U.S.C. § 1400 et. seq., under which charter schools are treated as public schools for purposes of eligibility for federal funding and 20 U.S.C. § 7221i(1)(A), under which a charter school is defined as a public school that “is ex…
  13. 89 FR 12955 — Management of Federal Agency Disbursements
    IRCFinal Rules (FR)Feb 21, 2024related by meaning
    l.treasury.gov, or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or Rebecca.Saltiel@fiscal.treasury.gov. SUPPLEMENTARY INFORMATION: I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
  14. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCFinal Rules (FR)Jun 28, 2024related by meaning
    olding period raises serious concerns that the family pass-through entity exception is being used inappropriately to circumvent the Disallowance Rule. The Treasury Department and the IRS disagree that the Treasury Department and the IRS lack authority to promulgate an anti-abuse rule. Section 170(h)(7)(G) is a specific…
  15. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation 52.  5 U.S.C. 601 et seq. Back to Citation 53.  5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551. Back to Citation 54.  Public Law 104-4, 109 Stat. 48 (Ma…
  16. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016related by meaning
    amendments are the most efficient means for the Joint Board to harmonize the regulations and Bylaws involving the Board's internal election procedure. Accordingly, pursuant to 5 U.S.C. 553(a)(2), 553(b)(3)(A), and 553(b)(3)(B), the Joint Board finds good cause that prior notice and other public procedures with respect …
  17. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCFinal Rules (FR)Aug 16, 2022related by meaning
    small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration. Drafting Information The principal author of these regulations is Seth Groman of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), though other persons in the Treas…
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005
    …tual Service Cooperative Two Pine Tree Drive Arden Hills, MN 55112 6/6/1996 156. Myriad Corporation 1400 50th Street West Des Moines, IA 50265 7/20/1977 157. National Bank of Greece, S.A. 33 State Street Boston, MA 02109 2/4/1988 158. National Covenant Properties 5701 N. Francisco Dr. Chicago, IL 60625 6/30/1978 159. N…
  20. Ann. 2004-72 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsOct 12, 2004
    … Service Cooperative Two Pine Tree Drive Arden Hills, MN 55112 June 6, 1996 153. Myriad Corporation 1400 50th Street West Des Moines, IA 50265 July 20, 1977 154. National Bank of Greece, S.A. 33 State Street Boston, MA 02109 February 4, 1988 155. National Covenant Properties 5701 N. Francisco Dr. Chicago, IL 60625 June…