ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction IRCFinal Rules (FR)Jul 9, 2026
…he Treasury Department participated in the development of these regulations.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, the Treasury Department and the IRS amend 26 CFR part 1 as follows:
PART 1—INCOME TAXES
Paragraph 1.…
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
a speech disability, please dial 7-1-1 to access telecommunications relay services”.
§ 4000.28
[Removed and Reserved]
3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS
4. The authority citation for part 4003 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3).
§ 40…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
…* * *
(g) * * *
(1) * * * Any electronic notification shall comply with the standards imposed by 29 CFR 2520.104b-1(c)(1)(i) and (iii), or with the standards imposed by 29 CFR 2520.104b-31 (for pension benefit plans). * * *
* * * * *
(j) * * * Any electronic notification shall comply with the standards imposed by 29 CF…
IRCPrivate Letter RulingsNov 14, 2014
…s sufficient to effect the
recharacterization, and (3) the trustee must make the transfer.
Sections
301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in general,
provide guidance concerning requests for relief submitted to the Service
on or after
December 31, 1997. Section
301.9100-1(c) provides that the C…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
IRCPrivate Letter RulingsJun 22, 2001
…in LP-5 , and S-6 is the sole limited partner
with a ninety-nine percent interest in LP-5
.
Section 301.7701-2(a) provides that for purposes of § 301.7701-2 and
§ 301.7701-3, a business entity is any entity recognized for federal tax purposes
(including an entity with a single owner that may be disregarded as an entity…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
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.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
Notice 2004-8 — Roth IRAs; abuses; listed transactions. This notice describes certain transactions that are being entered into by individuals, their Roth IRAs, and their busin… IRCNoticesJan 26, 2004
…e following transactions are identified as “listed transactions” for purposes of §§ 1.6011-4(b)(2), 301.6111-2(b)(2) and 301.6112-1(b)(2) effective December 31, 2003, the date this document is released to the public: arrangements in which an individual, related persons described in § 267(b) or 707(b), or a business con…
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
… a manner calculated to be understood by the average employee).
Back to Citation
26.
See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that must be provided to non-English speakers to inform them of their…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
…rovisions of the Regulatory Flexibility Act, 5 U.S.C. 601-612, do not apply.
List of Subjects in 20 CFR Part 903
Access to Records
Adoption of Amendments to the Regulations
Accordingly, 20 CFR part 903 is amended as follows:
PART 903—ACCESS TO RECORDS
1. The authority citation for 20 CFR part 903 continues to read as f…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…(
TMA IV).
Back to Citation
9.
88 FR 65888 (Sept. 26, 2023).
Back to Citation
10. 86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in
TMA III, see
U.S. Department of Health and Human Serv…
IRCFinal Rules (FR)Aug 17, 2011related by meaning
is chapter. This notice will serve as an informal, courtesy notice and not as a direct, formal, and decisive notice of liquidation.
§ 159.11
[Amended] 3. In § 159.11, paragraph (a) is amended in the last sentence, by removing the words “on CBP Form 4333-A”.
§ 159.12
[Amended]
4. In § 159.12:
a. Paragraph (f)(1) is amen…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
IRCPrivate Letter RulingsFeb 6, 2015
…on or application for relief in respect
of tax under, among others, Subtitle A of the Code.
Section 301.9100-2 of the Regulations lists certain elections for which automatic
extensions
of time to file are granted. Section 301.9100-3 generally provides guidance
with respect to the granting
of relief with respect to thos…