ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCCourt RulingsJul 31, 2000
… of that 10-month period, the conversion credit balance
was $34,317.46 ($41,891.67 - $8,814.60 + $1,240.39); the
$1,240.39 is the interest of 4.5 percent earned on the conversion
credit balance (($34,317.46 - $1,240.39) x 4.5% x 10/12 =
$1,240.39)). None of the conversion credit balance could have
been transferred at t…
ERISARegulationsApr 8, 2024related by meaning
(a) (a) Explain the exemption transaction and summarize the information and reasons in support of proposing the exemption;
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Nov 27, 2019
…
Number of
responses
Burden hours
per respondent
Total burden
hours
Total cost
1,959
23,508
360
705,240
$70,567,725 The Departments estimate the total one-time hour burden for all health insurance issuers and TPAs of 2,331,210 hours and an associated equivalent cost of approximately $211,386,679 to develop and build th…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
T.D. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004
…rmined as of the original annuity starting date consists of annual payments beginning at age 70 of $240,000, $240,000, $240,000, $240,000, and $2,399,809. This benefit stream is actuarially equivalent to a straight life annuity at age 70 of $250,182, an amount less than the section 415 limit determined at the original …
29 C.F.R. § 2570.46(d) — Hearings in opposition to exemptions from restrictions on fiduciary self-dealing and conflicts of interest. ERISARegulationsApr 8, 2024related by meaning
(d) (d) After furnishing the notice required by paragraph (c) of this section, an applicant must submit a statement confirming that notice was given in the form, manner, and time prescribed. This statement must be accompanied by a certification that the information provided in the statement is true and correct, which i…
ERISARegulationsJan 1, 2017related by meaning
(n) (n) 502(c)(5) civil penalty proceeding means an adjudicatory proceeding relating to the assessment of a civil penalty provided for in section 502(c)(5) of ERISA;
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.10.
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCCourt RulingsJul 25, 2011
…(7), primary
consideration is given to the nature and severity of the
taxpayer's ailment. Sec. 1.72-17A(f) (1), Income Tax Regs. An
mpairment that is remediable is not a disability within the
meaning of.section 72(m) (7). Sec. 1.72-17A(f) (4), Income Tax
Regs.
Section 1.72-17A(f) (2), Income Tax Regs., provides that th…
IRCCourt RulingsAug 4, 2005
…dividual from engaging in his customary, or any comparable,
substantial gainful activity. Sec. 1.72-17A(f)(2), Income Tax
Regs.
Additionally, the impairment must be expected either to
continue for a long and indefinite period or to result in death.
Sec. 1.72-17A(f)(3), Income Tax Regs. In this context, the term
“indefi…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCCourt RulingsJun 20, 2007
… and indefinite
period to satisfy the meaning of "disabled" under section
-772(m) (7) . Sec . 1 .72-17A(f) (3) , Income Tax Regs . The term
"indefinite" means that it cannot reasonably be anticipated that
the impairment will, in the foreseeable future, be so diminished
as no longer to prevent substantial gainful activi…