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71 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2560.502c-5(d) — Civil penalties under section 502(c)(5).
    ERISARegulationsOct 1, 2020related by meaning
    (d) (d) Reconsideration or waiver of penalty to be assessed. The Department may determine that all or part of the penalty amount in the notice of intent to assess a penalty shall not be assessed on a showing that the administrator complied with the requirements of section 101(g) of the Act or on a showing by the admini…
  2. REG-130370-04 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med…
    IRCProposed Rules (FR)Proposed Feb 22, 2005
    …ly with respect to an individual on leave under the Family and Medical Leave Act of 1993 (29 U.S.C. 2601) (FMLA), and apply with respect to a dependent of such an individual, except to the extent otherwise provided in this section.
  3. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    e-sensitive acts is disregarded in the same manner as under section 7508A(a). The rules of this paragraph (g)(1) apply wit h respect to a postponement period specified by the Secretary under section 7508A(b), to postpone acts as provided in section 7508A(d)(4). Except for the acts set forth in paragraph (g)(2) of this …
  4. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
  5. 29 C.F.R. § 2560.502c-2(d) — Civil penalties under section 502(c)(2).
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) Reconsideration or waiver of penalty to be assessed. The Department may determine that all or part of the penalty amount in the notice of intent to assess a penalty shall not be assessed on a showing that the administrator complied with the requirements of section 101(b)(1) of the Act or on a showing by the adm…
  6. 88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize
    IRCFinal Rules (FR)Feb 23, 2023
    … Background Under the Convention on Cultural Property Implementation Act (Pub. L. 97-446, 19 U.S.C. 2601 et seq.) (CPIA), which implements the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of O…
  7. 89 FR 64538 — Quality Control Standards for Automated Valuation Models
    IRCFinal Rules (FR)Aug 7, 2024
    …ION Z) 14. The authority citation for part 1026 is revised to read as follows: Authority: 12 U.S.C. 2601, 2603-2605, 2607, 2609, 2617, 3353, 3354, 5511, 5512, 5532, 5581; 15 U.S.C. 1601 et seq. Subpart A—General 15. Section 1026.1 is amended by adding paragraph (c)(6) to read as follows: § 1026.1 Authority, purpose, co…
  8. 29 C.F.R. § 2520.104a-2(b) — Electronic filing of annual reports.
    ERISARegulationsJan 1, 2017related by meaning
    (b) (b) Nothing in paragraph (a) of this section is intended to alter or affect the duties of any person to retain records or to disclose information to participants, beneficiaries, or the Secretary.
  9. 88 FR 40638 — Quality Control Standards for Automated Valuation Models
    IRCProposed Rules (FR)Proposed Jun 21, 2023
    …ION Z) 12. The authority citation for part 1026 is revised to read as follows: Authority: 12 U.S.C. 2601, 2603–2605, 2607, 2609, 2617, 3353, 3354, 5511, 5512, 5532, 5581; 15 U.S.C. 1601 et seq. Subpart A—General 13. Amend § 1026.1 by adding paragraph (c)(6) to read as follows: ( printed page 40673) § 1026.1 Authority, …
  10. 86 FR 73976 — Revision of Annual Information Return/Reports
    ERISAFinal Rules (FR)Dec 29, 2021related by meaning
    he sponsoring organization on the grounds that the information constitutes an invasion of privacy). Back to Citation 15.  5 U.S.C. 601 et seq. (1980). Back to Citation 16.  5 U.S.C. 551 et seq. (1946). Back to Citation 17.  5 U.S.C. 604 (1980). Back to Citation 18.  2 U.S.C. 1501 et seq. (1995). Back to Citation 19.  E…
  11. 87 FR 34775 — Extension of Import Restrictions Imposed on Certain Archaeological Artifacts and Ethnological Material From Peru
    IRCFinal Rules (FR)Jun 8, 2022
    …nd Pursuant to the Convention on Cultural Property Implementation Act, Public Law 97-446, 19 U.S.C. 2601 et seq., which implements the 1970 United ( printed page 34776) Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and…
  12. 86 FR 68544 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material of Bolivia
    IRCFinal Rules (FR)Dec 3, 2021
    …nd Pursuant to the Convention on Cultural Property Implementation Act, Public Law 97-446, 19 U.S.C. 2601 et seq., which implements the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership…
  13. I.R.C. § 501(p)(2)(C)(i) — Exemption from tax on corporations, certain trusts, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (p)(2)(C)(i) (i) the organization is designated or otherwise individually identified in or pursuant to such Executive order as supporting or engaging in terrorist activity (as defined in section 212(a)(3)(B) of the Immigration and Nationality Act) or supporting terrorism (as defined in section 140(d)(2) of the Foreign …
  14. 81 FR 13721 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From the Republic of Colombia
    IRCFinal Rules (FR)Mar 15, 2016
    …n, implemented by the Convention on Cultural Property Implementation Act (Pub. L. 97-446, 19 U.S.C. 2601 et seq.), the United States entered into a bilateral agreement with the Republic of Colombia (“Colombia”) on March 15, 2006, concerning the imposition of import restrictions on certain archeological and ethnological…
  15. 77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
    IRCFinal Rules (FR)Dec 28, 2012related by meaning
    CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 6. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 7. In § 602.101, paragraph (b) is amended by adding the following entry in numerical order to the table to read as follows: § 602.101 OMB Control numbers. * * * * *…
  16. 80 FR 60292 — Extension of Import Restrictions on Certain Categories of Archaeological Material From the Pre-Hispanic Cultures of the Republic of Nicaragua
    IRCFinal Rules (FR)Oct 6, 2015
    …n, implemented by the Convention on Cultural Property Implementation Act (Pub. L. 97-446, 19 U.S.C. 2601 et seq.), the United States entered into a bilateral agreement with the Republic of Nicaragua concerning the imposition of import restrictions on certain categories of archeological material from the Pre-Hispanic cu…
  17. 20 C.F.R. § 903.5(a) — Disclosure to third parties.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (a) (a) In general. Subject to the application of exemptions promulgated by the Joint Board, in accordance with 5 U.S.C. 552a(k), the Executive Director shall, in conformance with 5 U.S.C. 552a(d)(2), permit an individual to request amendment of a record pertaining to him. Any such request shall be addressed to the Exe…
  18. 81 FR 84458 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material From Greece
    IRCFinal Rules (FR)Nov 23, 2016
    …n, implemented by the Convention on Cultural Property Implementation Act (Pub. L. 97-446, 19 U.S.C. 2601 et seq.), the United States made a bilateral agreement with Greece, which entered into force on November 21, 2011, concerning the imposition of import restrictions on archaeological materials representing Greece's c…
  19. 91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction
    IRCFinal Rules (FR)Jul 9, 2026related by meaning
    f the Office of Associate Chief Counsel (Passthroughs, Trusts & Estates) (202) 317-5279 (not a toll-free number). SUPPLEMENTARY INFORMATION: Authority This document amends the Income Tax Regulations (26 CFR part 1) by adding final regulations under section 6011 of the Internal Revenue Code (Code) to identify certain CR…
  20. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    failure to file annual registration and other notifications by pension plan), 6652(f) (relating to the failure to file information required in connection with certain plans of deferred compensation), 6692 (relating to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Se…