Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
…n of the Code to the extent of any amendment made by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022. The Service may provide general information in response to an inquiry prior to the resolution of the issue.
SECTION 6. AREAS COVERED BY AUTOMATIC APPROV…
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… IRCNoticesObsolete Dec 26, 2007
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… IRCAnnouncementsMay 9, 2005
…ALTH PLANS
Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur ERISAFinal Rules (FR)Mar 20, 2026related by meaning
…t subject to the timing requirements of the Congressional Review Act.
Part II. Republication of PTE 2020-02
This section republishes in full the operative text of PTE 2020-02 as originally published in the
Federal Register
on December 18, 2020.[7]
PTE 2020-02 is not codified in the CFR.
Section I—Transactions
(a) In ge…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020related by meaning
ith Constitutionally Protected Property Rights, requires no further agency action or analysis.
I.
Executive Order 12988: Civil Justice Reform Analysis This final rule was drafted and reviewed in accordance with Executive Order 12988, Civil Justice Reform. This final rule was written to provide a clear legal standard fo…
89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
…r the plan); 29 CFR 4041.3(c)(5).
Back to Citation
27.
29 CFR 2520.104b-31 (the Labor Department's 2020 safe harbor); 29 CFR 2520.104b-1 (the Labor Department's 2002 safe harbor); 26 CFR 1.401(a)-21 and § 54.4980F-1, Q&A-13 (Treasury Department guidance); 29 CFR part 4000, subpart B (PBGC issuance rules).
Back to Cita…
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
cope
201
.02 Form 5307 filing procedures
201
.03 Deviations from language of approved plan
202
.04 Adoption of plan prior to date of plan’s letter
202 .05 Timing of determination letter applications for adopting employers of pre-approved plans
202
SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR MULT…
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024related by meaning
…posed Rule.
Back to Citation
10.
67 FR 44622 (July 3, 2002).
Back to Citation
11.
See, e.g.,
PTE 2020-02 (85 FR 82798, December 18, 2020); PTE 2022-02 (87 FR 23245, April 19, 2022); PTE 2022-03 (87 FR 54264, September 2, 2022); and Proposed Exemption for Morgan Stanley & Co. LLC, and Current and Future Affiliates an…
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
…ility to apply for a determination letter for a Cycle 2 § 403(b) pre-approved plan under Rev. Proc. 2021-37 and Rev. Proc. 2023-37
199
.03 Determination letter applications on Form 5307
199
.04 Determination letter applications on Form 5300
200
.05 Scope of review
202
.06 Submission period for pre-approved plans
202
.0…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020related by meaning
… from employment) of this section.
(l)
Dates; severability.
(1) This section is applicable July 27, 2020. (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as…
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
… submission of additional information requested after initial contact
201
.07 Encourages use of fax
202
.08 Address to send additional information
202
.09 Number of copies of additional information to be submitted
202
.10 30-day or 21-day period may be extended if justified and approved
202
.11 Case closed if taxpayer …
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
…mpossible to quantify, including equity, human dignity, fairness, and distributive impacts. See the 2025 VFC Program amendment published elsewhere in this issue of the
Federal Register
for the regulatory impact analysis.
Paperwork Reduction Act
In accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 350…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
… Matter].
Sincerely, [Insert Name and Title of Person Employed by the Applicant]
Footnotes
1.
See
2022 Program Notice, Section D, “Regulatory Impact Analysis.”
Back to Citation
2.
5 U.S.C. 601
et seq.
(1980).
Back to Citation
3.
5 U.S.C. 551
et seq.
(1946).
Back to Citation
4.
5 U.S.C. 604 (1980).
Back to Citation…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
…s.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery:
Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
Comments received, including personal information provided, …
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
onstitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. (See
Colonnade Catering Corp.
v.
U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…ns.gov.
Follow the Web site instructions for submitting comments.
Email:reg.comments@pbgc.gov.
Fax:
202-326-4112.
Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include the Regulatio…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCProposed Rules (FR)Proposed Jul 22, 2010
….gov.
Follow the Web site instructions for submitting comments. E-mail: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery:
Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026.
Comments received, including personal information provided,…
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
amendments to PTEs 84-24 and 2020-02, which are published separately in this issue of the
Federal Register
.
Executive Order 12866 and 13563 Statement Executive Orders 12866 and 13563 direct agencies to assess all costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulat…