Notice 2005-95 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… IRCNoticesDec 19, 2005related by meaning
…emedial amendment cycle.
Pension Funding Equity Act of 2004 The Pension Funding Equity Act of 2004, Pub. L. 108-218 (PFEA) was enacted on April 10, 2004. PFEA amended § 415(b)(2)(E)(ii) applicable for the plan years beginning in 2004 and 2005. Under § 101(c) of PFEA, the deadline to amend plans to comply with the chang…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year.
Back to Citation
23.
See, e.g., PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014
…, the 2014 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L. 110–245; the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110–458; the Small Business Jobs Act of 201…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019
…Back to Citation
27.
See Notice 2018-88, 2018-49 IRB 817.
Back to Citation
28.
Generally, section 105(h)(5) and § 1.105-11(d) define an HCI to include any employee that is among the highest paid 25 percent of all employees (including the five highest paid officers, but not including employees excludible under § 1.105…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012related by meaning
…r review. 9. Unfunded Mandates Reform Act
For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), as well as Executive Order 12875, the proposed rule does not include any Federal mandate that will result in expenditures by state, local, or tribal governments in the aggregate of more than $100 million,…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
… and the IRS issued Notice 2018-88, which addressed the application of the rules under Code section 105(h) to individual coverage HRAs. HRAs generally are subject to the rules under Code section 105(h) and its related rules because they are self-insured medical reimbursement plans. However, HRAs that reimburse employee…
REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007
…mployee’s spouse or dependent. See paragraph (q) in §1.125-1 for nonqualified benefits. (l) Section 105(h) requirements. Section 105(h) applies to health FSAs. Section 105(h) provides that the exclusion provided by section 105(b) is not available with respect to certain amounts received by a highly compensated individu…
ERISAFinal Rules (FR)Feb 24, 2023related by meaning
EP Reporting.
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58.
86 FR 51488.
Back to Citation
59.
5 U.S.C. 601
et seq.
(1980).
Back to Citation
60.
5 U.S.C. 551
et seq.
(1946). Back to Citation
61.
IRCProposed Rules (FR)Proposed Dec 24, 2013related by meaning
…rogram.
(D) There is no cost sharing under the employee assistance program.
* * * * *
Footnotes
1.
Public Law 104-204, 110 Stat. 2944 (September 26, 1996).
Back to Citation
2.
Public Law 110-343, 122 Stat. 3881 (October 3, 2008).
Back to Citation
3.
Public Law 104-204, 110 Stat. 2935 (September 26, 1996).
Back to Ci…
Ann. 2009-85 — Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans. The Service announces that it will temporarily stop a… IRCAnnouncementsDec 21, 2009
… 2008-35 I.R.B. 464.
[9] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Rev. Proc. 2007-44 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… IRCRevenue ProceduresModified Jul 9, 2007
…anQuestions@irs.gov.
[1] The term “GUST” refers to the following: the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
ERISARegulationsJan 1, 2017related by meaning
This section is effective June 20, 1990, and shall apply to assessments under section 502(l) made by the Secretary after June 20, 1990, based on any breach or violation occurring on or after December 19, 1989.
Ann. 2007-61 — Pre-approved defined benefit plans; GUST amendments. This announcement states that the program for GUST amendments for pre-approved defined benefit plans is be… IRCAnnouncementsJul 9, 2007
… pre-approved plans. [6] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
85 FR 26351 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak IRCFinal Rules (FR)May 4, 2020related by meaning
…9 pandemic, and the same reasons underlying the issuance of the January 31, 2020 declaration that a public health emergency exists under section 319 of the Public Health Service Act (PHS Act).
Back to Citation
6.
Section 104 of the Title I of Health Insurance Portability and Accountability Act of 1996 (HIPAA) requires…
Rev. Proc. 2007-49 — Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Comm… IRCRevenue ProceduresJul 23, 2007
…anQuestions@irs.gov.
[2] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465; the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
85 FR 72934 — Registration Requirements for Pooled Plan Providers ERISAFinal Rules (FR)Nov 16, 2020related by meaning
8.
Public Law 107-347, sec. 2 (Dec. 17, 2002).
Back to Citation
19.
Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993).
Back to Citation
20. Improving Regulation and Regulatory Review, 76 FR 3821 (Jan. 18, 2011).
Back to Citation
21.
5 U.S.C. 804(2) (1996).
Back to Citation
22.
Reducing Regulation and Cont…
Ann. 2007-90 — Pre-approved defined contribution plans; determination letters. This announcement states that the program for determination letters for pre-approved defined co… IRCAnnouncementsOct 15, 2007
…27, 2006-1 C.B. 945.
[7] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Rev. Proc. 2005-66 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … IRCRevenue ProceduresSuperseded Sep 12, 2005
…t a toll-free call).
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465; the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2004
…ey employees? Yes No
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Ann. 2004-71 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… IRCAnnouncementsOct 4, 2004
…NFORMATION
Reserved.
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…