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Go to Treas. Reg. § 301.6011-12 (not yet in the library — opens the official source)
77 documents · 0.22sAllIRCERISAPBGCJoint Board
  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…
  2. 29 C.F.R. § 2570.115 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  3. 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.…
  4. 29 C.F.R. § 2570.165 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  5. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    …itation 12.   Id. 3105(f)(4)(B). Back to Citation 13.  See 80 FR 80260-61. Back to Citation 14.  31 CFR 353.88. Back to Citation 15.  31 CFR 353.39, 31 CFR 360.39. Back to Citation 16.  31 U.S.C. 3105(f)(2). Back to Citation 17.  31 CFR 323.2. Back to Citation 18.  85 FR 11776, (Feb. 27, 2020). Fiscal Service intends t…
  6. PLR 201446036 — Roth IRA
    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…
  7. 29 C.F.R. § 2570.95 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
  8. PLR 200125090 — Definitions
    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…
  9. 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…
  10. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  11. 75 FR 81454 — Privacy Act of 1974; Implementation
    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…
  12. 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…
  13. 88 FR 31608 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)May 18, 2023related by meaning
    … the 30-day delay in effective date after issuance of a substantive rule.[5] List of Subjects in 29 CFR Part 2520 Accounting Employee benefit plans Freedom of information Pensions Public assistance programs Reporting and recordkeeping requirements For the reasons discussed in the preamble, 29 CFR part 2520 is amended a…
  14. 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.
  15. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
  16. 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…
  17. 29 C.F.R. § 2570.135 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  18. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  19. 76 FR 50883 — U.S. Customs and Border Protection
    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…
  20. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
    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…