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83 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 81 FR 45118 — Department of the Treasury Acquisition Regulations; Incremental Funding of Fixed-Price, Time-and-Material or Labor-Hour Contracts During a Continuing Resolution
    IRCProposed Rules (FR)Proposed Jul 12, 2016related by meaning
    defined in section ( printed page 45119) 3(f) of Executive Order 12866. Therefore a regulatory assessment is not required. Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) generally requires agencies to conduct an initial regulatory flexibility analysis and a final regulatory flexibility …
  2. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    … 1,087. OSHA Occupational Safety and Health Act Serious Violation 29 CFR 1903.15(d)(3) 1990 Pub. L. 101-508 7,000 7,000 12,471. OSHA Occupational Safety and Health Act Other-Than-Serious 29 CFR 1903.15(d)(4) 1990 Pub. L. 101-508 7,000 7,000 12,471. OSHA Occupational Safety and Health Act Willful or Repeated 29 CFR 1903…
  3. ERISA § 3032(d) (29 U.S.C. § 1232) — Protection for employees under Federal procurement, construction, and research contracts and grants
    ERISACode / StatuteJan 6, 2017related by meaning
    (d) (d) Congressional review of regulations; resolution of disapproval (d)(1) (1) Any regulations developed pursuant to subsection (c) shall take effect if, and only if— (d)(1)(A) (A) the Secretary of Labor, not later than the day which is 3 years after September 2, 1974, delivers a copy of such regulations to the Hous…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    …1, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Sec. 2520.101-5 also issued under 29 U.S.C. 1021(f). Sec. 2520.101-6 also issued under 29 U.S.C. 1021(k). Sec. 2520.103-13 a…
  6. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    …ain plan amendments made pursuant to changes made to section 415 by PFEA and PPA ’06. Under section 101(c) of PFEA (prior to amendment by PPA ’06), a plan amendment to reflect the 5.5 percent interest rate assumption that is generally required to be used for distributions with annuity starting dates in plan years begin…
  7. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
  8. 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
    … part 602 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 16. In § 602.101, paragraph (b) is amended by adding the following entry in numerical order to the table to read as follows: § 602.101 OMB Control Numbers. * * * * * (b) * * * CFR part or section where identified and described Curren…
  9. 75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable…
    IRCFinal Rules (FR)Jul 19, 2010
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
  10. 29 C.F.R. § 2570.136 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
  11. 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 102.  Avila, Jaie (2019). “Show Me Your Bill Helps Wipe Out $70K in Charge…
  12. 77 FR 8725 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
    IRCFinal Rules (FR)Feb 15, 2012
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation c…
  13. T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
    IRCTreasury DecisionsNov 27, 2006related by meaning
    ES Paragraph 1. The authority citation for part 1 is amended by adding an entry in numerical order to read as follows: Authority: 26 U.S.C. 7805 * * * Section 1.401(a)-21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 (114 Stat. 464).…
  14. ERISARegulationsJul 27, 2020related by meaning
    (e) (e) Limitations. This section does not apply to disclosures required under provisions of part 2 and part 3 of the Act over which the Secretary of the Treasury has interpretative and regulatory authority pursuant to Reorganization Plan No. 4 of 1978.
  15. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    utes] × $63.45 = $793. Back to Citation 65.  5 U.S.C. 601 et seq. Back to Citation 66.  5 U.S.C. 601(2), 603(a); see5 U.S.C. 551. Back to Citation 67.  Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995). Back to Citation 68.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of …
  16. 88 FR 11793 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)Feb 24, 2023related by meaning
    …, 1027, 1029-31, 1059, 1134, and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088. Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Sec. 2520.101-5 also issued under 29 U.S.C. 1021 note; sec. 501, Pub. L. 109-280, 120 Stat. 780; sec. 105(a), Pub. L. 110-45…
  17. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par.…
  18. 56 T.C. 1142 — Evans v. Commissioner
    IRCCourt RulingsAug 23, 1971
    101 of the Code provides In part as follows : SEC. 101. CERTAIN DEATH BENEFITS. (a) Proceeds of Life Insurance Contracts Payable by Reason of Death.— (1) Generad rule. — Except as otherwise provided In paragraph (2) and In subsection (d), gross income does not Include amounts received (whether In a single sum or other…
  19. 45 T.C. 168 — Lilly v. Commissioner
    IRCCourt RulingsNov 26, 1965
    of Life Insurance Contracts Payable by Reason of Death” mentioned in section 101 (a), and (b) “Employees’ Death Benefits” mentioned in section 101(b). We think the payments come within the classification (b) in section 101, supra. We do not think there can be any question but that the City of Baltimore was petitioner’s…
  20. 46 T.C. 431 — John C. Nordt Co. v. Commissioner
    IRCCourt RulingsJun 24, 1966
    of the aforesaid payment [$2,333.33] from claimant’s income under Section 101(b).” Petitioners Bertha and Frieda now argue in their brief as follows: Nothing in Section 101(b) or in respondent’s regulations requires the $6,000 exclusion to be applied with respect to the $7,000 paid in 1960 rather than the $5,000 paid …