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61. 87 FR 34775 — Extension of Import Restrictions Imposed on Certain Archaeological Artifacts and Ethnological Material From Peru
    IRCFinal Rules (FR)Jun 8, 2022related by meaning
    …) of Executive Order 12866. Signing Authority This regulation is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the Secretary of the Treasury's authority (or that of his/her delegate) to approve regulations related to customs revenue functions. Chris Magnus, the Commissioner of CBP, having reviewed and…
62. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
63. 29 C.F.R. § 2570.135 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
64. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
65. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
66. 83 FR 15019 — Real Estate Appraisals
    IRCFinal Rules (FR)Apr 9, 2018
    to Citation 18.   See OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5). Back to Citation 19.  The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
67. Treas. Reg. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
68. 29 C.F.R. § 2570.93 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.10.
69. 87 FR 56912 — Initial Regulatory Flexibility Analysis for Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Sep 16, 2022related by meaning
    he relevant foreign government, that is substantially equivalent to an offense described in (1), above. See 87 FR 45204, 45231-32. Back to Citation 9.  The Proposed QPAM Amendment defines “Prohibited Misconduct” to mean: (1) any conduct that forms the basis for a non-prosecution or deferred prosecution agreement that, …
70. 87 FR 21600 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Apr 12, 2022related by meaning
    bor. Footnotes 1.  29 CFR part 2570.30 through 2570.52 (55 FR 32847 (Aug. 10, 1990) and 76 FR 6637 (Oct. 27, 2011)). Back to Citation 2.  87 FR 14722. Back to Citation [FR Doc. 2022-07785 Filed 4-11-22; 8:45 am] BILLING CODE 4510-29-P
71. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    onstitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. (See Colonnade Catering Corp. v. U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…
72. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    …sue Other expenses $7,020 $7,020 $6,850 $170 Wages 55,984 55,984 55,984 --- Meals and entertainment 270 270 --- 270 Travel 1,410 1,410 --- 1,410 Taxes and licenses 12,723 12,723 11,458 1,265 Rent/lease 20,097 20,097 20,097 --- Legal and professional 2,234 2,234 2,234 --- Interest 3,109 3,109 3,109 --- Insurance 10,634 …
73. 29 C.F.R. § 2570.46(d) — Hearings in opposition to exemptions from restrictions on fiduciary self-dealing and conflicts of interest.
    ERISARegulationsApr 8, 2024related by meaning
    (d) (d) After furnishing the notice required by paragraph (c) of this section, an applicant must submit a statement confirming that notice was given in the form, manner, and time prescribed. This statement must be accompanied by a certification that the information provided in the statement is true and correct, which i…
74. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …mvention requirement (comment related to the seventh requirement) ................................. 270 6. Time for making deferral election ................. 270 VII. Conclusion ....................................................................... 270 MORRISON , Judge : 3M Company is the common parent company of an …
75. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    ave already disclosed certain investigations or disciplinary actions as part of its filing of a Form 10-K with the Securities and Exchange Commission. The Department proposed to delete the language in the current paragraph (c) regarding the administrative record, because that topic is now addressed in revisions to § 25…
76. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022
    …application is filed, or, if the date on which the plan's initial application is filed is less than 270 days after the beginning of the current plan year and the actuarial valuation for the current plan year is not complete, the projections may instead be based on the participant census data as of the first day of the …
77. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
78. 74 T.C. 1118; 2 Employee Benefits Cas. (BNA) 2413 — BBS Associates, Inc. v. Commissioner
    IRCCourt RulingsAug 26, 1980
    …orth in section 7476. Although the parties do not raise any jurisdictional issue and agree that the 270-day period specified by section 7476(b)(3) elapsed, 2 mere expiration of that 270-day period does not ensure that one's administrative remedies have been exhausted. Prince Corp. v. Commissioner, 67 T.C. 318 (1976). T…
79. 29 C.F.R. § 2530.200b-5 — Seasonal industries. [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    Seasonal industries. [Reserved]
80. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …edure Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4007 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Pension insurance Reportin…