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74 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 85 FR 81097 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCFinal Rules (FR)Dec 15, 2020related by meaning
    Age discrimination Citizenship and naturalization Civil rights Health care Health insurance Individuals with disabilities Intergovernmental relations Reporting and recordkeeping requirements Sex discrimination Sunita Lough, Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: December …
  2. 38 T.C. 915 — Commercial Fishermen's Inter-Insurance Exchange v. Commissioner
    IRCCourt RulingsSep 21, 1962
    …eration of a release of all claims against SNAB. Petitioner on its income tax returns for the years 1951 through 1956 claimed deductions in the following amounts as distributions declared to its subscribers out of earnings of the current year: Year Amount 1951 $51, 746. 52 1952 45, 839. 00 1953 80, 087.26 Year Amount 1…
  3. 29 C.F.R. § 2580.412-33(a) — Introductory statement.
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) This part discusses the meaning and scope of section 13(c) of the Welfare and Pension Plans Disclosure Act of 1958 (76 Stat. 39, 29 U.S.C. 308d(c)) (hereinafter referred to as the Act). This provision makes it unlawful “for any person to procure any bond [required by the Act] from any surety or other company or…
  4. 85 FR 42782 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCProposed Rules (FR)Proposed Jul 15, 2020related by meaning
    health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45 CFR Part 147 Health care Health insurance Reporting and recordkeeping requirements, and State regulation of health insurance Sunita Lough, Deputy Commissioner for Services and Enforcement, Internal Revenue Servi…
  5. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014related by meaning
    plans, and, as such, have no implications for the States or the relationship or distribution of power between the national government and the States. List of Subjects in 29 CFR Part 2550 Employee benefit plans Exemptions Fiduciaries Investments Pensions Prohibited transactions Reporting and recordkeeping requirements,…
  6. 82 FR 47656 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Oct 13, 2017related by meaning
    If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register . Drafting Information The principal author of these proposed regulations is Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The …
  7. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  8. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  9. 79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCFinal Rules (FR)Feb 24, 2014related by meaning
    ects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and 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 144 Health c…
  10. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  11. Notice 2024-3 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans
    IRCNoticesJan 8, 2024
    …etermined from age 70½ to age 72 for employees born on or after July 1, 1949, but before January 1, 1951. Section 107 of the SECURE 2.0 Act amends section 401(a)(9)(C) of the Code to increase the age with respect to which the required beginning date for RMDs is determined from age 72 to age 73, for employees born on or…
  12. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …etermined from age 70½ to age 72 for employees born on or after July 1, 1949, but before January 1, 1951. Section 107 of the SECURE 2.0 Act amended section 401(a)(9)(C) of the Code to increase the age with respect to which the required beginning date for RMDs is determined from age 72 to age 73, for employees born on o…
  13. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …etermined from age 70½ to age 72 for employees born on or after July 1, 1949, but before January 1, 1951. Section 107 of the SECURE 2.0 Act amended section 401(a)(9)(C) of the Code to increase the age with respect to which the required beginning date for RMDs is determined from age 72 to age 73, for employees born on o…
  14. 59 T.C. 598; 59 T.C. No. 59 — Thriftimart, Inc. v. Commissioner
    IRCCourt RulingsJan 31, 1973
    …, reversing and remanding 17 T.C. 1097 (1952); and Harrold v. Commissioner, 192 F. 2d 1002 (C.A. 4, 1951), reversing and remanding 16 T.C. 134 (1951). These cases are all distinguishable on their facts from the instant case. All of these cases deal with definite contractual liabilities and concern only the degree of ce…
  15. 79 FR 51092 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Aug 27, 2014related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2510 Employee benefit plans Pensions 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child su…
  16. 45 T.C. 168 — Lilly v. Commissioner
    IRCCourt RulingsNov 26, 1965
    …2(b) (1) (B) of the 1939 Code which was added to the 1939 Code by section 302 of the Revenue Act of 1951. This addition was explained in S. Rept. No. 781, 82d Cong., 1st Sess., p. 50 (1951), as follows: Section 22(b) (1) of tbe code excludes from gross income amounts received under a life-insurance contract paid by rea…
  17. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    n has been submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comment on its impact on small business. VII. Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq.), the Office of Information and Regulatory Affairs designated this rule as n…
  18. 57 T.C. 326 — Trebotich v. Commissioner
    IRCCourt RulingsDec 9, 1971
    …tion, 27 T.C. 372 (1956); 555, Inc., 15 T.C. 671 (1950), affirmed per curiam 192 F. 2d 575 (C.A. 8, 1951). For purposes of determining whether contributions are deductible, it has been held that a trust exists when, and only when, the trust has a res. West Virginia Steel Corporation, 34 T.C. 851 (1960); Tallman Tool & …
  19. 78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Mar 21, 2013related by meaning
    amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and 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…
  20. 37 T.C. 78 — Hayward v. Commissioner
    IRCCourt RulingsOct 25, 1961related by meaning
    ment Commission is correct, and we also do not decide whether the allocation conforms to the partnership agreement or to proper accounting principles. Because petitioners concede that the certificate of disallowance has the effect of reducing their net operating loss for tax purposes below the amounts claimed by them i…