IRCCourt RulingsDec 14, 1976related by meaning
. 401(d)(3)(A) and (B).
Sec. 401(d)(2)(A).
Sec. 401(d)(2)(B).
Sec. 401(d)(5); sec. 404(e)(1), (e)(2)(A), and (e)(4).
Sec. 72(m)(5).
Sec. 401(a)(9)(A). Sec. 406, Employee Retirement Income Security Act of 1974; sec. 4975; see also former sec. 503(j), which accompanied the adoption of sec. 401(c)(3)(B).
H. Rept. No. 378,…
77 FR 8725 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act IRCFinal Rules (FR)Feb 15, 2012
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
List of Subjects
26 CFR Part 54
Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation c…
IRCFinal Rules (FR)Jun 25, 2014related by meaning
rdkeeping requirements
45 CFR Part 147
Health care
Health insurance
Reporting and recordkeeping requirements, and State regulation of health insurance John Dalrymple,
Deputy Commissioner for Services and Enforcement, Internal Revenue Service.
Approved: June 18, 2014.
Mark J. Mazur,
Assistant Secretary of the Treasury (…
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024
…-age insurance benefits, unreduced on account of age, under title II of the Social Security Act (42 USC Chapter 7, subchapter II), as amended, and does not exceed those old-age insurance benefits. A Social Security supplement (other than a QSUPP as defined in §1.401(a)(4)-12) is an ancillary benefit within the meaning …
IRCRegulationsJan 19, 2024related by meaning
(i) (i) [Reserved]
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…
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016related by meaning
............................................. 495
.03 Additional requirements .................................................................... 495 .04 Failure to reach resolution ................................................................ 495
.05 Effect of closing agreement ....................................…
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresSep 2, 2008related by meaning
…ewal Tax Relief Act of 2000 (collectively known as “GUST”),
Final and temporary regulations under § 401(a)(9), 74 FR 18987, published on April 17, 2002 (“401(a)(9) Regs”),
The Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”).
Number of Participants EGTRRA/ subsequent legislation GUST/ 401(a)(9) Regs…
PBGCRegulationsJan 22, 2018
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
I.R.C. § 407(b) — Certain employees of domestic subsidiaries engaged in business outside the United States IRCCode / StatuteJan 23, 2000related by meaning
(b) (b) Special rules for application of section 401(a) [(c) Repealed. Pub. L. 104–188, title I, §1401(b)(8), Aug. 20, 1996, 110 Stat. 1789]
(b)(1) (1) Nondiscrimination requirements For purposes of applying section 401(a)(4) and section 410(b) with respect to an individual who is treated as an employee of a domestic p…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
…S.C. 6103.
Background This document contains amendments to 26 CFR parts 1, 35, and 54 under section 401 of the Internal Revenue Code (Code) and other sections of the Code relating to retirement plans, employee benefit arrangements, and individual retirement plans. This Treasury Decision adds §1.401(a)-21 to the Treasur…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
… a result, DB Beneficiaries will not be included in calculations discussing “beneficiaries”. See 29 USC 1025 for more information.
3
Bureau of Labor Statistics, Job Opening and Labor Turnover. Table A, Total Private. February 2025. Most recent release can be found here:
https://www.bls.gov/news.release/pdf/jolts.pd…
29 C.F.R. § 2550.408e(c) — Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property. ERISARegulationsJan 1, 2017related by meaning
(c) (c) Sale. For purposes of section 408(e) and this section, a sale of qualifying employer real property or qualifying employer securities shall include any disposition for value.
IRCRegulationsMay 18, 2016related by meaning
(c) (c) Supersession. Section 11.401(a)-(19) of the Temporary Income Tax Regulations under the Employee Retirement Income Security Act of 1974 is superseded by this section.
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
s.gov (preferred) or by telephone
at (202) 317-6901 (not a toll-free number) by at least November 15, 2023.
Statement of Availability of IRS Documents Guidance cited in this preamble is published in the Internal Revenue Bulletin and is available from the Superintendent of Documents, U.S. Government Publishing Office, W…
IRCCourt RulingsApr 19, 2004related by meaning
…oner does not
contend, nor do we find, that any of these exemptions applies to
petitioner’s section 401(k) retirement account.
- 13 -
Section 6334(c) provides: “Notwithstanding any other law of
the United States * * *, no property or rights to property shall
be exempt from levy other than the property specifically made…
IRCCourt RulingsAug 10, 2000related by meaning
legislative history indicated that
Congress did not intend that section 401(b) would set an
exclusive time period. We noted that Congress subsequently amended section 401(b) to give the Commissioner discretion in
determining the amount of time to permit retroactive amendments.
Furthermore, the taxpayer had negotiated w…