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41. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    ting requirements under section 6057 is Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. Section 6057(b) provides that any plan administrator required to register under section 6057(a) must, within the time prescribed by regulations, also notify the Secretar…
42. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    … 4010.4. Back to Citation 15.   See 85 FR 6046, 6049 (Feb. 4, 2020). Back to Citation 16.  5 U.S.C. 601 et seq. Back to Citation 17.  The applicable definition of “rule” is found in section 601 of the RFA. See 5 U.S.C. 601(2). Back to Citation 18.  The applicable definitions of “small business,” “small organization,” a…
43. 90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    …Program proposed revisions, section D, “Regulatory Impact Analysis.” Back to Citation 13.  5 U.S.C. 601 et seq. (1980). Back to Citation 14.  5 U.S.C. 551 et seq. (1946). Back to Citation 15.  5 U.S.C. 605 (1980). Back to Citation [FR Doc. 2025-00328 Filed 1-14-25; 8:45 am] BILLING CODE 4510-29-P
44. 67 T.C. 490 — Wisconsin Nipple & Fabricating Corp. v. Commissioner
    IRCCourt RulingsDec 16, 1976
    …ic facts presented and may not be relied upon if there is a material change in the facts. See secs. 601.201(a)(2) and (3), 601.201(1)(5), 601.201(m), and 601.201(n)(6)(i), Statement of Procedural Rules. In addition, a private ruling may be revoked by a subsequent published ruling. See sec. 601.201(1X4), Statement of Pr…
45. 78 FR 48548 — Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal
    IRCProposed Rules (FR)Proposed Aug 8, 2013
    …he North American Industry Classification System (NAICS) classifications and size standards. Id. at 601(3). A “small organization” is any “not-for-profit enterprise which is independently owned and operated and is not dominant in its field.” Id. at 601(4). A “small governmental jurisdiction” is the government of a city…
46. 29 C.F.R. § 2560.502c-6(a) — Civil penalties under section 502(c)(6).
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) In general. (a)(1) (1) Pursuant to the authority granted the Secretary under section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (the Act), the administrator (within the meaning of section 3(16)(A) of the Act) of an employee benefit plan (within the meaning of section 3(3) of th…
47. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    … for legal services. Back to Citation 21.  90 FR 11630; 90 FR 21084. Back to Citation 22.  5 U.S.C. 601 et seq. Back to Citation 23.  The applicable definition of “rule” is found in section 601 of the RFA. See 5 U.S.C. 601(2). Back to Citation 24.  The applicable definitions of “small business,” “small organization,” a…
48. 89 FR 64538 — Quality Control Standards for Automated Valuation Models
    IRCFinal Rules (FR)Aug 7, 2024
    …ompliance costs will prove meaningful for some small credit unions. Back to Citation 112.  5 U.S.C. 601 et seq. Back to Citation 113.  5 U.S.C. 603(a). For purposes of assessing the impacts of the proposed rule on small entities, “small entities” is defined in the RFA to include small businesses, small not-for-profit o…
49. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …articipants assumptions” in 29 CFR 4050.102, 4050.302, and 4050.402. Back to Citation 28.  5 U.S.C. 601 et seq. Back to Citation 29.  The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601(2). Back to Citation 30.  The applicable definitions of “small business,” …
50. 88 FR 72409 — Plan-Specific Substitute Mortality Tables for Determining Present Value
    IRCProposed Rules (FR)Proposed Oct 20, 2023
    …: 26 U.S.C. 7805 * * * Par. 2. Section 1.430(h)(3)-2 is amended by: a. In paragraph (a) removing “§ 601.601(d)(2)(ii)(b)” and adding in its place “§ 601.601(d)”;
51. 88 FR 40638 — Quality Control Standards for Automated Valuation Models
    IRCProposed Rules (FR)Proposed Jun 21, 2023
    …because of increased supervisory focus on AVMs—not the rule per se. Back to Citation 151.  5 U.S.C. 601 et seq. Back to Citation 152.  5 U.S.C. 603(a). For purposes of assessing the impacts of the proposed rule on small entities, “small entities” is defined in the RFA to include small businesses, small not-for-profit o…
52. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    …Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation 52.  5 U.S.C. 601 et seq. Back to Citation 53.  5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551. Back to Citation 54.  Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995). Back to Citation 55.  17 CFR 240.10b-16. Back to Citation [FR Doc. 2…
53. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …ns for Determining an Employer's Withdrawal Liability, 87 FR 62316.) Back to Citation 27.  5 U.S.C. 601 et seq. Back to Citation 28.  The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601(2). Back to Citation 29.  The applicable definitions of “small business,” …
54. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023
    …buy or sell and both having reasonable knowledge of relevant facts.” Back to Citation 17.  5 U.S.C. 601 et seq. Back to Citation 18.  The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601(2). Back to Citation 19.  The applicable definitions of “small business,” …
55. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    …ayments and the dates such amounts were contributed must be attached. Back to Citation 9.  5 U.S.C. 601 et seq. Back to Citation 10.  The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601(2). Back to Citation 11.  The applicable definitions of “small business,” …
56. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016related by meaning
    tion 6011(a) requires that any person made liable for a tax or with respect to its collection "shall make a return or statement according to the forms and regulations prescribed by the [Treasury] Secretary." "The return or statement shall include therein the information required by the applicable regulations or forms."…
57. 93 T.C. 79; 93 T.C. No. 8 — McManus v. Commissioner
    IRCCourt RulingsJul 24, 1989
    …cedures 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 remedie…
58. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    as ambiguous, referring either to the specific time-sensitive acts which may be postponed by operation of section 7508A(a) or to the process by which the Secretary grants a postponement under subsection (a). They argue, however, that full consideration of the statute makes clear that respondent’s interpretation confli…
59. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …C.-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2020/​08/​04/​fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insurance/​. Back to Citation 228.   See Williams, Jackson (2022). “Addressing Low-Value Insurance Pro…
60. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026
    … Citation 3.  American Rescue Plan (ARP) Act of 2021 (Pub. L. 117-2). Back to Citation 4.  5 U.S.C. 601 et seq. Back to Citation 5.  The applicable definition of “rule” is found in section 601 of the RFA. See 5 U.S.C. 601(2). Back to Citation 6.  The applicable definitions of “small business,” “small organization,” and…