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76 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    mes during a given year, resulting in a year two annual burden of approximately 636 hours, with an equivalent associated cost of ( printed page 72287) approximately $96,876. The Departments estimate the total year two burden for all 1,959 issuers and TPAs will be 1,245,924 hours, with an equivalent associated cost of a…
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 76 FR 74699 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 1, 2011
    …586 586 2,477 2,477 2015 598 598 2,527 2,527 2016 610 610 2,577 2,577 2017 623 623 2,632 2,632 2018 636 636 2,687 2,687 2019 649 649 2,743 2,743 2020 663 663 2,801 2,801 2021 677 677 2,860 2,860 2022 or later 691 691 2,920 2,920 1 Table II-A. 2 Table II-B. 3 Table II-C. * * * * * Issued in Washington, DC, this 18th day…
  4. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  5. Rev. Rul. 2022-24 — Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsDec 19, 2022
    …8 1944 2010 59,268 1945 2011 61,884 1946 2012 64,560 1947 2013 67,308 1948 2014 69,996 1949 2015 72,636 1950 2016 75,180 1951 2017 77,880 1952 2018 80,532 1953 2019 83,244 1954 2020 86,052 1955 2022 91,884 1956 2023 95,172 1957 2024 98,376 1958 2025 101,484 1959 2026 104,544 1960 2027 107,532 1961 2028 110,460 1962 202…
  6. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  7. Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th…
    IRCNoticesModified Jan 8, 2007
    . Section 636(b) of EGTRRA modified the definition of eligible rollover distribution to exclude hardship distributions. (2004 C. L.). 401(k) & 401(m): Section 401(k)(2) and § 401(k)(10) of the Code were amended by § 646(a)(1) of EGTRRA to permit distributions of elective deferrals from a § 401(k) plan upon severance fr…
  8. 75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable…
    IRCFinal Rules (FR)Jul 19, 2010
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    itution. (3) The Senior Executive Officer must certify, annually, that: (A) The Senior Executive Officer has reviewed the retrospective review report; (B) The Financial Institution has filed (or will file timely, including extensions) Form 5330 reporting any non-exempt prohibited transactions discovered by the Financia…
  11. Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul…
    IRCNoticesDec 27, 2005
    …an in § 402 to include a § 403(b) annuity contract and eligible governmental § 457(b) plan. Section 636(b) of EGTRRA modified the definition of eligible rollover distribution to exclude hardship distributions. 401(k) & 401(m): Section 401(k)(2) and § 401(k)(10) of the Code were amended by § 646(a)(1) of EGTRRA to permi…
  12. Notice 2004-84 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Announcement 2004-71, 2004-40 I.R.B. 569, pertaining …
    IRCNoticesModified Dec 27, 2004
    …ity contract and eligible governmental § 457(b) plan. Rev. Rul. 2004-12, 2004-7 I.R.B. 478. Section 636(b) of EGTRRA modified the definition of eligible rollover distribution to exclude hardship distributions. 401(k): Section 401(k)(2) and § 401(k)(10) of the Code were amended by § 646(a)(1) of EGTRRA to permit distrib…
  13. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
  14. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
  15. DOL Office of Administrative Law Judges — USDOL v. EL DORADO FURNITURE CORP.
    ERISACourt RulingsFeb 21, 1997related by meaning
    d $2,000.00 within forty (40) days after the date of the entry of this Order. 3. This Court shall retain jurisdiction over this action for purposes of enforcing the terms of this Order until El Dorado has made the payments required pursuant to paragraph 2, above, after which time this action shall be dismissed. 4. The …
  16. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
  17. Treas. Reg. § 54.9816-8(h)(1) — Independent dispute resolution process.
    IRCRegulationsAug 28, 2026related by meaning
    (h)(1) (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to give maximum effect to the provision permitted by law, unless such holding is one of utter invalidity or unenforceability, in which event the pro…
  18. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    … 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…
  19. 29 C.F.R. § 2570.12(a) — Procedures for review by the Secretary.
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) Upon receipt of a notice of appeal, the Secretary shall establish a briefing schedule which shall be served on all parties of record. Upon motion of one or more of the parties, the Secretary may, in his discretion, permit the submission of reply briefs.
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]