PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
es of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); or
Note 1 to p…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
inistration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
Background This document contains proposed amendments to regulations under sections 401(k), 401(m), 402(c), 411(a), and 4979 of the Internal Revenue Code (Code) and new proposed re…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015
…F ASSETS
7. The authority citation for part 4204 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1384(c).
§ 4204.12
[Amended] 8. Section 4204.12 is amended by removing the figures “412(b)(3)(A)” and adding in their place the figures “431(b)(3)(A)”.
PART 4206—ADJUSTMENT OF LIABILITY FOR WITHDRAWAL SUBSEQU…
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018related by meaning
r contributions made on or before July 30, 2018 and § 1.170A–16(d)(3) for contributions made after July 30, 2018). * * *
* * * * *
(f) * * *
(2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to bel…
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…
IRCRegulationsAug 19, 2019
…health benefits. The term “essential health benefits” means essential health benefits under section 1302(b) of the Patient Protection and Affordable Care Act and applicable regulations. For the purpose of this section, a group health plan or a health insurance issuer that is not required to provide essential health ben…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
IRCProposed Rules (FR)Proposed May 13, 2026
…rage of fertility benefits as an EHB varies by State and issuer. EHBs are defined under ACA section 1302 and 45 CFR 156 subpart B. Non-grandfathered health insurance coverage offered in the individual or small group market is required to cover 10 categories of EHBs.[42]
Under ACA section 1302(b)(2)(A) and 45 CFR 156.11…
IRCProposed Rules (FR)Proposed Oct 5, 2022related by meaning
enrolled actuary's certification as part of its responsibilities to administer the enrollment and renewal of enrollment processes for the Joint Board. Section 330 of Title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Department of the Treas…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
ublic hearing is scheduled, notice of the date, time, and place of the public hearing will be published in the
Federal Register
.
Drafting Information The principal authors of these regulations are William Gibbs and Pamela R. Kinard, Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
not impose substantial direct compliance costs on State and local governments, and do not preempt State law within the meaning of the Executive order. Statement of Availability of IRS Documents
IRS Revenue Procedures, Revenue Rulings, Notices, and other guidance cited in this document are published in the Internal Reve…
115 T.C. No. 33 — Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee v. Commissioner IRCCourt RulingsNov 9, 2000
…3)(B), but also on the following statement in Phi
Delta Theta Fraternity v. Commissioner
, 887 F.2d 1302, 1307 (6th
Cir. 1989), affg. 90 T.C. 1033 (1988): “Section 512(a)(3)(B),
however, does allow reasonable costs actually spent in administering a tax-exempt activity to be included in ‘exempt function
income.’” We fin…
ERISADOL Technical ReleasesSep 13, 2013
…act that they exclude coverage of pediatric dental benefits that are otherwise required under ACA § 1302(b)(1)(J) where a stand-alone dental plan is also available. See ACA § 1302(b)(4)(F) and Question 5, CMS QHP Dental Frequently Asked Questions, May 31, 2013, https://www.regtap.info/uploads/library/PM_QHP_DentalFAQsV…
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014
…ER PLANS
3. The authority citation for part 4231 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1411.
4. Amend § 4231.8 by:
a. Revising the first sentence of paragraph (a)(1) introductory text; and
b. In paragraph (f)(1) by removing the words “120 days after filing the notice” and adding in their place …
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
…1. The authority citation for part 4000 continues to read as follows:
Authority:
29 U.S.C. 1082(f), 1302(b)(3).
§ 4000.3
[Amended]
2. In § 4000.3(b):
a. Paragraph (b)(1)(i) is removed.
b. Paragraphs (b)(1)(ii), (b) (1)(iii), and (b)(1)(iv) are redesignated as paragraphs (b)(1)(i), (b)(1)(ii), and (b)(1)(iii) respective…
ERISACode / StatuteJan 6, 2025related by meaning
(c)(10)(E) (E) Waiver by secretary .—In the case of a failure which is due to reasonable cause and not to willful neglect, the Secretary may waive part or all of the penalty imposed by subparagraph (A) to the extent that the payment of such penalty would be excessive relative to the failure involved.
(c)(10)(F) (F) Def…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014
…ER PLANS
3. The authority citation for part 4231 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1411. 4. Amend § 4231.8 by:
a. Revising the first sentence of paragraph (a)(1).
b. Amending paragraph (f)(1) by removing the words “120 days after filing the notice” and adding in their place the words “the a…