IRCProposed Rules (FR)Proposed May 13, 2026
R 2590.732 and proposed paragraph (b)(3)(i) of 45 CFR 146.145, fertility benefits would be excepted benefits if they satisfy the
( printed page 27145) requirements of proposed paragraph (c)(3)(ix) of 26 CFR 54.9831-1 and 29 CFR 2590.732 and proposed paragraph (b)(3)(ix) of 45 CFR 146.145. Under proposed paragraph (c)(3…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
…ral definitions section of PBGC's regulations (§ 4001.2). As explained above, under “Terminology—29 CFR part 4001,” those terms are “Ultimate parent,” and “U.S. entity.”
Filers
Section 4010.4 of the 4010 reporting regulation prescribes who is a filer. Paragraph (e) of this section explains how reporting is applicable t…
IRCRegulationsJul 12, 2016related by meaning
(a) (a) Application. The definitions set forth in this section apply to §§ 1.501(r)-2 through 1.501(r)-7.
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
… 141, 148 (2001);
Fort Halifax Packing Co.
v.
Coyne, 482 U.S. 1, 14 (1987).
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9.
29 CFR 2510.3-1(j), Certain group or group-type insurance arrangements; 29 CFR 2510.3-2(f), Tax sheltered annuities. 40 FR 34530 (Aug. 15, 1975).
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10.
The payroll deduction IRA safe harbor regulation, 29 CF…
88 FR 7236 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Feb 2, 2023
…rtments also propose several minor additional grammatical, conforming, and technical changes. In 26 CFR 54.9815-2713A(b)(1)(ii)(B) and (c)(1)(ii)(B), 29 CFR 2590.715-2713A(b)(1)(ii)(B) and (c)(1)(ii)(B), and 45 CFR 147.131(d)(1)(ii)(B) of the current rules, which are redesignated as 26 CFR 54.9815-2713A(b)(1)(ii)(B) an…
IRCRegulationsMay 18, 2016related by meaning
…ntroduction
(a)(1) (1) In general. This section and the following regulation sections under section 401 reflect the provisions of section 401 after amendment by the Employee Retirement Income Security Act of 1974 (Pub. L. 93-406) (“ERISA”).
(a)(2) (2) [Reserved]
83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018
(45 CFR 147.132(a)(1)(i)(A))
F. Nonprofit Organizations (45 CFR 147.132(a)(1)(i)(B))
G. Closely Held For-Profit Entities (45 CFR 147.132(a)(1)(i)(C)) H. For-Profit Entities That Are Not Closely Held (45 CFR 147.132(a)(1)(i)(D))
I. Other Non-Governmental Employers (45 CFR 147.132(a)(1)(i)(E))
J. Plans Established or Ma…
PBGCRegulationsJul 8, 2024related by meaning
(a) (a) Subpart A. Sections 4044.1 through 4044.4 set forth general rules for applying §§ 4044.10 through 4044.17. Sections 4044.10 through 4044.17 interpret the rules and describe procedures for allocating plan assets to priority categories 1 through 6.
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018
…ection 9801(f) of the Code, section 701(f) of ERISA, and section 2704(f) of the PHS Act; see also26 CFR 54.9801-6, 29 CFR 2590.701-6, 45 CFR 146.117, and 45 CFR 147.104(b)(3)-(5). The proposed rules do not affect the group health plan special enrollment periods, which continue to apply to group health plans, including …
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005related by meaning
… the employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2)) are disregarded for this purpose. (4) Information required to be reported under sections 6041, 6051 and 6052. The safe harbor definition of compensation under this paragraph (d)(4) includes amounts that are co…
81 FR 75316 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance IRCFinal Rules (FR)Oct 31, 2016
vaccines), or Title XXII of the PHS Act.
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19.
See 26 CFR 54.9815-2708; 29 CFR 2590.715-2708; 45 CFR 147.116.
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20.
See 26 CFR 54.9801-6; 29 CFR 2590.701-6; 45 CFR 146.117 and 147.104.
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21.
26 CFR 1.5000A-3(j).
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22.
This non-enforcement policy is limi…
PBGCRegulationsMar 25, 2020related by meaning
(b) (b) Scope. This part applies to the initial determinations made by PBGC that are listed in paragraphs (d) and (e) of this section.
81 FR 38020 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura… IRCProposed Rules (FR)Proposed Jun 10, 2016
…efit and Payment Parameters for 2016 (80 FR 10750) (February 27, 2015).
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7. See 26 CFR 1.6055-2(a)(2)(i) and 301.6056-2(a)(2)(i).
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8.
These are emergency services comparable to emergency services offered under a government-wide comprehensive health plan under the Federal Employees Heal…
PBGCRegulationsJan 1, 2017related by meaning
(d) (d) Effect of plan or will. These rules apply even if there is a contrary provision in a plan or will.
78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCProposed Rules (FR)Proposed Mar 21, 2013
…ment under section 4980H of the Code and its implementing regulations.
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9.
See 26 CFR 54.9801-3(a)(3)(i); 29 CFR 2590.701-3(a)(3)(i); and 45 CFR 146(a)(3)(i), which would be moved under these proposed rules to 26 CFR 54.9801-2; 29 CFR 2590.701-2; and 45 CFR 144.103.
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10.
Affordable Ca…
IRCRegulationsMar 14, 2019related by meaning
…y 1, 1974, a custodial account or an annuity contract is treated as a qualified trust under section 401 if the following requirements are met:
(b)(1)(i) (i) The custodial account or annuity contract would, except for that fact that it is not a trust, constitute a qualified trust under section 401; and
(b)(1)(ii) (ii) I…