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41. 93 T.C. 79; 93 T.C. No. 8 — McManus v. Commissioner
    IRCCourt RulingsJul 24, 1989
    …res for obtaining determination letters for qualification of retirement plans appear in section 601.201(o) of the Statement of Procedural Rules (Procedural Rules), 26 C.F.R. Part 601 (1983). The actions necessary for applicants to complete in order to be deemed to have exhausted the available administrative remedies wi…
42. 76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
    …2520.104b-1(c).[2] The specific requirements of the safe harbor are discussed below. On January 18, 2011 the President issued Executive Order 13563, “Improving Regulation and Regulatory Review.” Executive Order 13563 reaffirms the importance of achieving regulatory goals through the most innovative and least burdensome…
43. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    … Reliance on a favorable opinion letter equivalent to determination letter 200 .08 Restatement rule 201 SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307? 201 .01 Scope 201 .02 Form 5307 filing procedures 201 .03 Deviations from language of approved plan 202 .04 Adoption of plan prior to dat…
44. 88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCFinal Rules (FR)Dec 21, 2023related by meaning
    icy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 168.  United States Census Bureau (March 2020). 2017 SUSB Annual Data Tables by Establishment Industry, Data by Enterprise Receipt Size. https://www.cen…
45. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    … section 408(a), Code section 4975(c)(2), and/or 5 U.S.C. 8477(c)(3) filed on or after December 27, 2011, but before [date 90 days after date of publication of the final rule], are governed by 29 CFR part 2570 (revised effective December 27, 2011). Signed at Washington, DC, this 3rd day of March, 2022. Ali Khawar, Acti…
46. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021
    … Hannick, K., and Lee, S. High Air Ambulance Charges Concentrated in Private Equity-Owned Carriers. USC-Brookings Schaffer Initiative for Health Policy. October 13, 2020. Back to Citation 63.  45 CFR 150.201 currently provides that “. . . each State enforces PHS Act requirements with respect to health insurance issuers…
47. Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 28, 2009
    … distributions. V. SPECIAL RULES FOR THE WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008 Section 201 of WRERA added section 401(a)(9)(H) to the Code. This provision provides, in part, a suspension of the minimum distribution requirement for 2009 applicable to defined contribution plans. Under section 201(c)(2) of WR…
48. Treas. Reg. § 1.72-5(b)(7) — Expected return.
    IRCRegulationsJul 26, 2016
    …nit payments anticipatable with respect to A alone 32.4 Total number of unit payments anticipatable 201 Portion of investment in the contract allocable to unit payments ($24,000 ÷ 201) on an annual basis $119.40 Number of units payable to A while he continues to live × 8 Portion of the investment in the contract alloca…
49. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
50. 29 C.F.R. § 2530.200a-1(c) — Relationship of the Act and the Internal Revenue Code of 1954.
    ERISARegulationsJan 1, 2017
    (c) (c) For a statement of the coverage of part 2 of the Act, see sections 4 and 201 of the Act and §§ 2510.3-2, 2510.3-3, 2530.201-1 and 2530.201-2.
51. 29 C.F.R. § 2530.201-1 — Coverage; general.
    ERISARegulationsJan 1, 2017
    …ct to title I of the Act. Coverage for title I is specified in section 4 of the Act. Third, section 201 of the Act specifies the employee benefit plans subject to title I which are not subject to the minimum standards of part 2 of title I of the Act. Section 2530.201-2 specifies the employee benefit plans subject to ti…
52. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Jul 6, 2010related by meaning
    to the transaction on or before the first date on which the transaction is required to be disclosed by the person under section 6011. Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not …
53. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
54. PLR 200610016 — Year of Deduction
    IRCPrivate Letter RulingsMar 10, 2006
    …ns for deferred compensation under § 404. The Procedural and Administrative Regulations section 601.201(l)(5) and Rev. Proc. 2005-2 apply to a particular taxpayer. Taxpayer may have met the standards of section 601.201(l)(5) in interpreting the definition of premium acquisition expenses under Rev. Proc. 2002-46. Howeve…
55. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
56. T.C. Summary Opinion 2008-28 — Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner
    IRCCourt RulingsMar 12, 2008
    … 240,802 25,000 215,802 18,264 234,06 6 12 234,066 25,000 209,066 17,725 226,79 1 13 226,791 25,000 201,791 17,143 218,93 5 14 218,935 25,000 193,935 16,515 210,44 9 15 210,449 25,000 185,449 15,836 201,28 5 16 201,285 25,000 176,285 15,103 191,38 8 17 191,388 25,000 166,388 14,311 180,699 -11 - 18 180,699 25,000 155,6…
57. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …ction provisions in Code section 4975) and Reorganization Plan No. 4 of 1978 (5 U.S.C. App. at 237 (2012) (generally transferring the authority of the Secretary of the Treasury to grant administrative exemptions under Code section 4975 to the Secretary of Labor). Back to Citation 30.   See, e.g., Comment Letter #16 (Em…
58. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    therwise would be imposed and that meet the requirement of section IV C. of the exemption are not required to provide the notice. Back to Citation 55.  For materials and postage for paper notices. 242,956 notices × 41.8% paper notices × ($0.65 per paper notice)] = $66,011. Electronic notices will be distributed at de m…
59. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    …3. Analysis and holding............................... 136 DD. Intermediary period: January 1 1-12, 2011 . . . . . . . . . . . . . . . . . . . 137 EE. Period 19: January 13 through February 15, 201 1 . . . . . . . . . . . . . 137 1. Introduction...................................... 137 2. Events ......................…
60. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]