75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Aug 30, 2010related by meaning
t Fairness Act of 1996 (5 U.S.C. 801
et seq.) and will be transmitted to Congress and the Comptroller General for review.
Unfunded Mandates Reform Act For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), the proposed rule does not include any federal mandate that may result in expenditures by State…
IRCCourt RulingsMay 31, 1989
… file Form 990-P, given an employer’s separate obligation to file information returns under section 6058. Thus, at one time, respondent permitted qualified trusts to meet the section 6033 filing requirement without filing any return at all.
Subsequently, respondent issued Announcement 80-45, 1980-15 I.R.B. 17, which st…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ules subject to the notice and comment requirements of section 553(b)
( printed page 32294)
of the Administrative Procedure Act or any other law.[102] Under section 604 of the RFA, agencies must submit a final regulatory flexibility analysis (FRFA) of a final rulemaking that is likely to have a significant economic imp…
IRCCourt RulingsAug 13, 1990
…fiscal years of the plan ending Sept. 30, 1980, and Sept. 30, 1981.
See Form 5500-C (1979). Sea 301.6058-(a)(4), Proced. & Admin. Regs., provides that the information return of a plan required by sec. 6058(a) shall be filed at the time required by the prescribed form and related instructions.
The Form 872 signed by pet…
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…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024related by meaning
accordance with Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act, 5 U.S.C. 801 et seq.), OIRA has determined that this rule meets the criteria set forth in 5 U.S.C. 804(2). Accordingly, a report containing a copy of the rule along with other specif…
T.D. 9459 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … IRCTreasury DecisionsOct 13, 2009related by meaning
nt first arises with respect to the reportable transaction and clarify the provisions regarding designation agreements.
EXCISE TAX
T.D. 9457 T.D. 9457 Final regulations under section 4980G of the Code provide guidance on employer contributions to Health Savings Accounts (HSAs), as amended by the Tax Relief and Health C…
IRCCourt RulingsMar 28, 1994
…es have also stipulated that the trust filed Form 5500-R for 1987 and Form 5500-C for 1988.
Section 6058(a) requires every employer who maintains a profit-sharing plan, or plan administrator, to file an annual return stating such information as the regulations may prescribe with respect to the qualification, financial …
IRCFinal Rules (FR)Jun 24, 2011related by meaning
section 6081 are adopted as revised by this Treasury decision. The public comments, public hearing, and the revisions are discussed in this preamble. Explanation and Summary of Comments
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…
87 FR 21600 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Apr 12, 2022related by meaning
ning the filing and processing of applications for administrative exemptions from the prohibited transaction provisions of ERISA, the Code, and FERSA. The Proposed Rule contains a 30-day comment period, which was scheduled to expire on April 14, 2022. Since the publication of the Proposed Rule, the Department has recei…
T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003related by meaning
rders) applies for transfers, distributions, and payments made after December 31, 2001.
Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 5. In §602.101, paragraph (b) is amended by adding an entry in …
IRCFinal Rules (FR)May 23, 2022
…ingly, pursuant to the authority in sections 101, 103, 104, 109, 110 and 4065 of ERISA and sections 6058 and 6059 of the Code, the Form 5500 Annual Return/Report and the instructions thereto are proposed to be amended as set forth herein.
Signed at Washington, DC, this 9th day of May, 2022.
Ali Khawar,
Acting Assistant…
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
mpose substantial direct compliance costs on State and local governments or preempt State law within the meaning of the Executive order.
V. Good Cause The annual EA SEE testing period for May 2026-February 2027 will begin shortly. It would be unnecessary and contrary to the public interest for the IRS to continue to ch…