88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023related by meaning
nd recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care
Health insurance Medical child support
Reporting and recordkeeping requirements
45 CFR Part 146
Health care
Health insurance
Reporting and recordkeeping requirements
45 CFR Part 147
Aged…
81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees ERISAFinal Rules (FR)Dec 20, 2016
…August 30, 2016).
Back to Citation
36.
29 CFR 2510.3-102(b)(2).
See, e.g.,
DOL Advisory Opinion 83-25A (May 24, 1983).
Back to Citation
37.
See
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020related by meaning
e Retirement Income Security Act
Law enforcement
Penalties
Pensions
Reporting and recordkeeping
29 CFR Part 2575
Administrative practice and procedure Employee benefit plans
Employee Retirement Income Security Act
Health care
Penalties
Pensions
29 CFR Part 2590
Employee benefit plans
Employee Retirement Income Security…
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016
…bor regulation to particular facts.
See, e.g.,
DOL Adv. Op. 82-67A (Dec. 21, 1982); DOL Adv. Op. 84-25A (June 18, 1984).
Back to Citation
13.
29 CFR 2510.3-2(d) (1975 IRA Payroll Deduction Safe Harbor).
Back to Citation
14.
See generally
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017related by meaning
ation for which a citation or order was issued under 104(a) of the Mine Act
30 CFR 100.5(C)
7,399
7,520.
MSHA
Federal Mine Safety & Health Act of 1977 Violation of mandatory safety standards related to smoking standards
30 CFR 100.5(D)
313
318.
MSHA
Federal Mine Safety & Health Act of 1977
Flagrant violations under 110…
IRCCourt RulingsMar 12, 2015related by meaning
nd.8
SSeveral recent cases cite Bunney v. Commissioner, 114 T.C. 259, 265
(2000) (citing Matthews v. Commissioner, 92 T.C. 351, 361-362 (1989), aff'd, 907 F.2d 1173 (D.C. Cir. 1990)), where we held that the taxpayer "has the burden
of proving his entitlement to any of * * * [the sec. 72(t)(2)(A)] exceptions." Sg
g, Hyd…
79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage IRCFinal Rules (FR)Feb 12, 2014related by meaning
t taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 1, 54, and 301 are amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 continues to read in part as follows:…
IRCCourt RulingsAug 28, 2008
…aid the amounts to a private
middle or high school, not to a postsecondary institution . See
secs . 25A, 222 . We therefore find that petitioner is not
entitled to the deduction .
computer system at Deutsche Bank at,the time his wife died and at
the time of the'September 11 attacks on the World Trade Center
145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner IRCCourt RulingsJul 13, 2015
…ce showing the appropriateness
of the section 6662A penalties that he determined applied to them.25
25A sec. 6662 accuracy-related penalty generally may not be imposed on the
portion of an underpayment to which an accuracy-related penalty under sec.
6662A also is imposed. See sec. 6662(b) (flush language). Exceptions t…
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…
AO 2026-01A — This Advisory Opinion concludes that a sub-group of Idaho Farm Bureau Federation employer members would constitute a “group or association of employers” within… ERISADOL Advisory Opinions
…rs, no employer group or association exists for purposes of ERISA section 3(5). Advisory Opinion 96-25A. Similarly, where membership in a group or association is open to anyone engaged in a particular trade or profession regardless of their status as an employer, and where control of the group or association is not ves…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ns
were made negligently or intentionally.”) (emphasis added);
see Mathews
v.
Chevron Corp.,
362 F.3d 1172, 1183 (9th Cir. 2004).
Back to Citation
37. 84 FR 33348, note 303. The Department observes that this requirement is also consistent with, for example, the requirement under section 206 of the Advisers Act, which …
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1, 54, and 301 are proposed to be amended as follows: PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.1361-4 is amen…
IRCCourt RulingsSep 27, 1990related by meaning
. United States, 872 F.2d 564, 568-570 (3d Cir. 1989).
Respondent assumes but does not concede that section 4975(a) imposes a penalty tax. He asserts: the issue in this case would still be whether there is “any expressed or necessarily implied provision or language . . .” (Commissioner v. Acker, 361 U.S. 87, 91 (1959))…
88 FR 87968 — Definition of “Employer”-Association Health Plans ERISAProposed Rules (FR)Proposed Dec 20, 2023
…8 (D.D.C. 2019).
See also
Advisory Opinions Nos. 94-07A (Mar. 14, 1994), 95-01A (Feb. 13, 1995), 96-25A (Oct. 31, 1996), 2001-04A (Mar. 22, 2001), 2003-13A (Sept. 30, 2003), 2003-17A (Dec. 12, 2003), 2007-06A (Aug. 16, 2007), 2012-04A (May 25, 2012), and 2019-01A (July 8. 2019).
Back to Citation
34.
“We are mindful of…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 34106 — Definition of “Employer”-Association Health Plans ERISAFinal Rules (FR)Apr 30, 2024
…ack to Citation
40.
See
Advisory Opinions Nos. 94-07A (Mar. 14, 1994), 95-01A (Feb. 13, 1995), 96-25A (Oct. 31, 1996), 2001-04A (Mar. 22, 2001), 2003-13A (Sept. 30, 2003), 2003-17A (Dec. 12, 2003), 2007-06A (Aug. 16, 2007), 2012-04A (May 25, 2012), and 2019-01A (July 8. 2019);
see also
2018 AHP Rule, 83 FR 28912, 289…
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019
…07A, 2003-17A, and 2001-04A.
Back to Citation
16.
See 83 FR 28912, 13 (citing Advisory Opinion 96-25A).
Back to Citation
17.
See83 FR 28912;
see also
Advisory Opinions 2012-04A, 1983-21A, 1983-15A, and 1981-44A.
Back to Citation
18.
Certified Professional Employer Organizations, 81 FR 27315 (May 6, 2016).
Back to …
IRCCode / StatuteJan 5, 2023related by meaning
(d)(2)(B)(ii)(I) (I) the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return, and
(d)(2)(B)(ii)(II) (II) there is a reasonable basis for the tax treatment of such item by the taxpayer.
(d)(2)(C) (C) Reduction not to apply to tax shelters
(d)(…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]