ERISARegulationsJan 1, 2017related by meaning
For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
Back to Citation
20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
….S.C. 7805 * * *
* * * * *
Section 1.861-8T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 7701(f).
Section 1.861-9 also issued under 26 U.S.C. 861, 863(a), 864(e), 864(e)(7), 865(i), 987, and 989(c), and 7701(f).
Section 1.861-9T also issued under 26 U.S.C. 861, 863(a), 864(e), 864(e)(7), 865(i), and 7701(f).…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
ERISARegulationsJul 27, 2020related by meaning
(b) (b) Fulfilling the disclosure obligation.
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
ngs and Agreements for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure and Administration Regulations .03 With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election or ot…
ERISARegulationsJan 1, 2017related by meaning
Seasonal industries. [Reserved]
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
ngs and Agreements for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure and Administration Regulations .03 With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election or ot…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
rule. Certain other CFR sections currently cross reference the 2002 safe harbor and may need to cross reference Proposed Rule § 2520.104b-31 as well. See, e.g.,29 CFR 2560.503-1(g)(1) (where the provision stating that any electronic notification of benefit determination “shall comply with the standards imposed by 29 C…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
Back to Citation
170.
29 CFR 2520.102-2(a).
Back to Citation
171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
Back to Citation
172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
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…
PLR 201634021 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsAug 19, 2016
sociation (and thus a corporation) by filing Form 8832 in accordance
with § 301.7701-3(c) or to be disregarded as an entity separate from its owner in accordance with the default classification rules unde r § 301.7701-3(b). If an entity is a
disregarded entity, its activities are treated in the same manner as a sole pr…
PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
IRCCourt RulingsMar 7, 2019
…was taxed as a sole proprietorship, from
which we infer that it was a disregarded entity. See secs. 301.7701-2(a),
301.7701-3(b)(1)(ii), Proced. & Admin. Regs. That means that Burbach was taxed
as a sole proprietor under the Internal Revenue Code on any income or loss of BA,
LLC reported on his returns. See sec. 301.77…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCCourt RulingsFeb 28, 2024
… See Farhy v. Commissioner, No. 10647- 21L , 160
T.C., slip op. at 5 (Apr. 3, 2023); Treas. Reg. §§ 301.6201-1(a), 301.7601- 1, 301.7701-9.
16
involves a ‘ recording ’ of the amount the taxpayer owes the Government. ”
Id. (quoting I.R.C. § 6203) . As the Supreme Court has explained, “[t] he
‘ assessment ’ is ‘ essentia…
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…
IRCCourt RulingsSep 30, 2003
plan”. An IRA and a
TSP are separately defined by the Internal Revenue Code. Section
7701(a)(37) provides that an IRA means “an individual retirement account described in section 408(a)”. Section 7701(j)(1)
provides that a TSP is treated as a trust described in
section 401(a). Compare sec. 7701(a)(37) with sec. 7701(j…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
any reportable transaction, as defined in § 1.6011-4(b), must file a return as described in § 301.6111-3(d) by the date described in § 301.6111-3(e). Section 301.6111-3(b)(1) provides that a person is a material advisor with respect to a transaction if the person provides any material aid, assistance, or advice with r…