T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024related by meaning
…existing final regulations are restated without change to satisfy Federal Register requirements. 26 CFR 1.401(a)(9)-0 through 26 CFR 1.401(a)(9)-9; 26 CFR 1.402(c)-2; 26 CFR 1.403(b)-6; 26 CFR 1.457-6; 26 CFR 1.408-8; 26 CFR 54.4974-1
INCOME TAX
REG-102161-23, page 502.
This document contains proposed regulations that …
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…
90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…y contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the…
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 …
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
… Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RULES
28. The authority citation for part 4203 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3).
§ 4203.6
[Removed]
29. Remove § 4203.6.
PART 4…
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…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
ERISARegulationsJan 1, 2017related by meaning
(h) (h) [Reserved]
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 (…
ERISARegulationsJan 1, 2017related by meaning
(a) (a) This part discusses the meaning and scope of section 13(c) of the Welfare and Pension Plans Disclosure Act of 1958 (76 Stat. 39, 29 U.S.C. 308d(c)) (hereinafter referred to as the Act). This provision makes it unlawful “for any person to procure any bond [required by the Act] from any surety or other company or…
ERISADOL Technical ReleasesJul 25, 2023
r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
IRCPrivate Letter RulingsMay 30, 2014related by meaning
A:T2.
Sincerely,
William B. Hulteng, Manager,
Employee Plans Technical Group
Enclosures:
Deleted copy
of ruling letter
Notice
of Intention to Disclose **************************
cc:
*********************************************
******************************
**************************
************************
*********…
IRCFinal Rules (FR)Jul 19, 2024related by meaning
…ad retirement
Reporting and recordkeeping requirements
Social security
Unemployment compensation
26 CFR Part 54
Excise taxes
Health care Pensions
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, the Treasury Department and the IRS amend 26 CFR parts 1, 31, and 54 as follow…
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
graph (g)(2) is satisfied if each eligible employee is given a notice (in writing or such other form as prescribed by the Commissioner) that explains— (i) The consequences of the amendment which reduces or suspends future safe harbor contributions;
(ii) The procedures for changing their cash or deferred elections and, …
77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 28, 2012related by meaning
…numerical order to the table to read as follows:
§ 602.101
OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where identified and described
Current OMB Control No.
* * * * *
1.509(a)-4
1545-2157
* * * * *
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
Approved…
76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAFinal Rules (FR)Oct 27, 2011related by meaning
as in all correspondence from the Department to the applicant regarding the application.
Back to Citation
[FR Doc. 2011-27312 Filed 10-26-11; 8:45 am] BILLING CODE 4510-29-P .
75 FR 34626 — Rules and Regulations for Abandoned Individual Account Plans ERISAFinal Rules (FR)Jun 18, 2010related by meaning
…tain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed …
ERISARegulationsJan 1, 2017related by meaning
Seasonal industries. [Reserved]
ERISARegulationsSep 1, 2017related by meaning
…quired for the covered plan administrator to comply with the disclosure obligations described in 29 CFR 2550.404a-5(d)(1).
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,…