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41. 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 …
42. Treas. Reg. § 54.9816-6(d)(1)(v) — Methodology for calculating qualifying payment amount.
    IRCRegulationsAug 28, 2026
    …lan or issuer, as required under § 54.9816-9. (d)(1)(vi) (vi) For further guidance, see 29 CFR 2590.716-6(d)(1)(vi). (d)(2) (2) In a timely manner upon the request of the provider, facility, or provider of air ambulance services: (d)(2)(i) (i) For further guidance, see 29 CFR 2590.716-6(d)(2)(i). (d)(2)(ii) (ii) For fu…
43. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
    alue of uncashed checks (3) Describe the procedures followed by the plan to verify a participant's or beneficiary's address before a check was mailed. (4) Describe the procedures followed by the plan to monitor uncashed checks, including steps to locate “missing” participants. Part VII—Pension Funding Compliance [Curre…
44. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    failure to file annual registration and other notifications by pension plan), 6652(f) (relating to the failure to file information required in connection with certain plans of deferred compensation), 6692 (relating to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Se…
45. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    d employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006. REG-148568-04 REG-148568-04 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
46. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018related by meaning
    User fees 639 PART VI. CORRECTION ON AUDIT (AUDIT CAP) SECTION 13. DESCRIPTION OF AUDIT CAP .01 Audit CAP requirements 640 .02 Payment of sanction 640 .03 Additional requirements 640 .04 Failure to reach resolution 640 .05 Effect of closing agreement 640 .06 Other procedural rules 640 SECTION 14. AUDIT CAP SANCTION .01…
47. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
48. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    g the following fax numbers or addresses: ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------…
49. 86 FR 55756 — Requirements Related to Surprise Billing; Part II
    IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
    ted page 55757) in this document. The preamble to the temporary regulations contains the agency's rationale and provides a regulatory impact analysis. Drafting Information The principal author of this notice of proposed rulemaking is Kari DiCecco, Office of Associate Chief Counsel (Employee Benefits, Exempt Organizatio…
50. 78 T.C. 979; 78 T.C. No. 69 — Ruggere v. Commissioner
    IRCCourt RulingsJun 14, 1982related by meaning
    or as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of 1946, as amended (22 U.S.C. 1081; 60 Stat. 1021). Section 105 provides for the inclusion in gross income of amounts received by an employee through accident and health insurance to the extent such amounts are attributab…
51. 29 C.F.R. § 2570.161(n) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (n) (n) 502(c)(8) civil penalty proceeding means an adjudicatory proceeding relating to the assessment of a civil penalty provided for in section 502(c)(8) of ERISA;
52. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    nsenting party shall have fifteen (15) days to file any objections to the proposed settlement with the administrative law judge and all other parties; (3) If any party submits an objection to the proposed settlement, the administrative law judge shall decide within 30 days after receipt of such objections whether he sh…
53. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010related by meaning
    … and (viii) That proceedings with respect to such debt are governed by 5 U.S.C. 5514 and 31 U.S.C. 3716. (12) How the debtor may request a waiver of the debt, if applicable. See, for example, § 4903.6 and § 4903.13(f) of this part.
54. ERISA § 302(c)(7)(B)(iii) (29 U.S.C. § 1082) — Minimum funding standards
    ERISACode / StatuteJan 5, 2015related by meaning
    (c)(7)(B)(iii) (iii) is required as a condition of qualification under part I of subchapter D of chapter 1 of title 26. (c)(8) (8) Cross reference For corresponding duties of the Secretary of the Treasury with regard to implementation of title 26, see section 412(c) of title 26.