80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018related by meaning
…nel from the Treasury Department and the IRS participated in their development.
List of Subjects
26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 602
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 602 are amended as follo…
T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
…nd Treasury Department participated in the development of these regulations.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for par…
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
…artment and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for par…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
T.D. 9282 — Final regulations under sections 162(k) and 404(k) of the Code provide that a payment in redemption of employer securities held by an employee stock ownership … IRCTreasury DecisionsSep 25, 2006
… comment on its impact on small business.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 is amended by adding entries in numerical order to read as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.162(k)-1 …
Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… IRCNoticesJun 15, 2026related by meaning
…rrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.
26 CFR 601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.9831-1)
EMPLOYEE PLANS
Notice 2026-32, page 1578.
This notice provides that a broker-dealer that carries customer accounts and receives or …
REG-133578-05 — Proposed regulations under section 162(k) of the Code provide guidance concerning which corporation is entitled to the deduction for applicable dividends under… IRCProposed Rules (FR)Proposed Sep 26, 2005
…g will be published in the Federal Register.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 is amended to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.162(k)-1 is also issu…
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
y the plan receiving SFA.
However, the prohibition under § 4262.16(e) does not apply to a good faith allocation of contributions
( printed page 36611) pursuant to a reciprocity agreement. (If the principal purpose of entering into, amending, or modifying a reciprocity agreement after March 11, 2021, is to circumvent § …
ERISARegulationsApr 8, 2024related by meaning
(f)(11)(i)(E) (E) Any felony or conspiracy involving the larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds or securities; or
(f)(11)(ii) (ii) A statement describing the applicable investigation, examination, litigation,…
84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCProposed Rules (FR)Proposed Apr 8, 2019
sheet exposures.
Back to Citation
3.
See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC).
Back to Citation
4.
See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC).
Back to Citation
5.
See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
PBGCRegulationsJan 1, 2017related by meaning
(d) (d) This section does not require the agency to take any action that it can demonstrate would result in a fundamental alteration in the nature of a program or activity or in undue financial and administrative burdens. In those circumstances where agency personnel believe that the proposed action would fundamentally…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019
epeated
29 CFR 1903.15(d)(2)
$129,336
$132,598.
OSHA
Occupational Safety and Health Act
Posting Requirement
29 CFR 1903.15(d)(6)
$12,934
$13,260.
OSHA Occupational Safety and Health Act
Failure to Abate
29 CFR 1903.15(d)(5)
$12,934
$13,260.
WHD
Family and Medical Leave Act
FMLA
29 CFR 825.300(a)(1)
$169
$173.
WHD
Fair …
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
ure to Abate
29 CFR 1903.15(d)(5)
12,471
12,675.
WHD
Family and Medical Leave Act
FMLA
29 CFR 825.300(a)(1)
163
166.
WHD
Fair Labor Standards Act
FLSA 29 CFR 578.3(a)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 579.1(a)(2)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 570.140(b)(1)
12,08…
ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
IRCRegulationsSep 23, 2019related by meaning
(h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment.
(h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2).
(h2)(2)(i) (i…
84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui… IRCProposed Rules (FR)Proposed May 24, 2019
…rganizations, 79 FR 17240 (March 27, 2014) (the enhanced prudential standards rule), codified at 12 CFR part 252.
Back to Citation
16.
See 12 CFR part 217 (Board); 12 CFR part 3 (OCC); 12 CFR part 324 (FDIC).
Back to Citation
17.
See
Subpart D of the regulatory capital rule, 12 CFR part 217 (Board); 12 CFR part 3 (…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
…* * *
(g) * * *
(1) * * * Any electronic notification shall comply with the standards imposed by 29 CFR 2520.104b-1(c)(1)(i) and (iii), or with the standards imposed by 29 CFR 2520.104b-31 (for pension benefit plans). * * *
* * * * *
(j) * * * Any electronic notification shall comply with the standards imposed by 29 CF…
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: