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Go to Treas. Reg. § 1.401(b)-2 (not yet in the library — opens the official source)
86 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  3. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  4. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  5. 29 C.F.R. § 2570.111 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  6. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  7. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026★ strong match
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
  8. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  9. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    …d adding in its place the phrase “section 4006(a)(3)(I) of ERISA for certain small employers”. PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING 9. The authority citation for part 4010 continues to read as follows:
  10. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
  11. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  12. 29 C.F.R. § 4003.1(b) — Purpose and scope.
    PBGCRegulationsMar 25, 2020related by meaning
    (b) (b) Scope. This part applies to the initial determinations made by PBGC that are listed in paragraphs (d) and (e) of this section.
  13. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  14. 20 C.F.R. § 901.71 — Special orders.
    Joint BoardRegulationsOct 18, 2016related by meaning
    The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.
  15. 29 C.F.R. § 2570.91 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
  16. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    …(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i) [Reserved]
  17. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  18. 83 FR 15019 — Real Estate Appraisals
    IRCFinal Rules (FR)Apr 9, 2018
    to Citation 18.   See OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5). Back to Citation 19.  The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
  19. 29 C.F.R. § 4010.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    This part prescribes the requirements for annual filings with PBGC under ERISA section 4010.
  20. REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin…
    IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
    …r employee contribution elections; and (iii) The effective date of the amendment. Par. 4. Section 1.401(m)-0 is amended by revising the entries for §1.401(m)-3(h), (h)(1) and (h)(2) in their entirety to read as follows: §1.401(m)-0 Table of Contents. * * * * * §1.401(m)-3 Safe Harbor Requirements. * * * * * (h) Permiss…