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…
IRCPrivate Letter RulingsJul 24, 2009related by meaning
ID:
Office:
UILC:
CCA_2009061210063150
-------------------------
4975.04-00
Number: 200930038
Release Date: 7/24/2009
From: --------------------
Sent: Friday, June 12, 2009 10:06:36 AM
To: -------------------
Cc:
Subject: Adequate Consideration
Concerning our discussion about "adequate consideration" this is an exerpt …
IRCRegulationsJul 20, 2018related by meaning
…his paragraph (b) for a plan year only if the plan satisfies—
(b)(1)(i) (i) The ACP test of section 401(m)(2) described in § 1.401(m)-2;
(b)(1)(ii) (ii) The ACP safe harbor provisions of section 401(m)(11) described in § 1.401(m)-3; or
(b)(1)(iii) (iii) The ACP safe harbor provisions of section 401(m)(12) described in …
IRCFinal Rules (FR)Jul 19, 2024related by meaning
and (c)(2)”
“§ 1.401(a)(9)-6(m)(3)”.
§ 1.408A-6, Q&A-14(d)
“A-3 of § 1.401(a)(9)-5”
“§ 1.401(a)(9)-5(b)(4)”.
§ 1.408A-6, Q&A-14(d)
“A-12 of § 1.408-8” “§ 1.408-8(h)”.
§ 1.408A-6, Q&A-14(d)
“A-17 of § 1.401(a)(9)-6”
“§ 1.401(a)(9)-6(q)”.
§ 1.409A-2(b)(2)(ii)(B)(
5)
“§ 1.401(a)(9)-6, Q&A-14(a)(1) or (2)”
“§ 1.401(a)(9)-6…
ERISARegulationsJan 1, 2017related by meaning
(l) (l) Person includes an individual, partnership, corporation, employee benefit plan, association, exchange or other entity or organization;
IRCProposed Rules (FR)Proposed Dec 7, 2018
…, OCC Bulletin 2018-39; Board SR Letter 18-9; FDIC FIL-62-2018.
Back to Citation
86.
See,
OCC: 12 CFR 34.43(c); Board: 12 CFR 225.63(c); and FDIC: 12 CFR 323.3(c).
Back to Citation
87.
OCC: 12 CFR part 34, subpart D; Board: 12 CFR part 208.51 and part 208, Appendix C; and FDIC: 12 CFR part 365, subpart A, Appendix A…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023related by meaning
harbor provisions of section 401(m)(11) or (12), and any other provisions under proposed § 1.401(k)-5(f)(1)(i) that otherwise would apply to the plan. With respect to a plan that is not intended to satisfy the ADP safe harbor provisions of section 401(k)(12) or (13) or the ACP safe harbor provisions of section 401(m)(1…
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…
ERISARegulationsJan 1, 2017related by meaning
(p) (p) Secretary means the Secretary of Labor and includes, pursuant to any delegation of authority by the Secretary, any assistant secretary (including the Assistant Secretary for Employee Benefits Security), administrator, commissioner, appellate body, board, or other official; and
85 FR 72472 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRCFinal Rules (FR)Nov 12, 2020related by meaning
ction 1.401(a)(9)-5 is amended by:
1. Removing the language “A-1 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(b)” in its place. 2. Removing the language “A-2 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(c)” in its place.
3. Removing the language “A-3 of § 1.401(a)(9)-9” whe…
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…
PLR 202042012 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan IRCPrivate Letter RulingsOct 16, 2020related by meaning
used under section 401 (a)(9)(A)(ii) as of the
date of death.
Section 401(a)(9)(C) provides, in relevant part, that the term “required beginning date” means April 1 of the calendar year following the calendar year in which the employee
attains age 70 ½.
Section 401(a)(9)(E) pr ovides that “designated beneficiary” means…
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…
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 …
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.
Back to Citation
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…
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…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
…al government or political subdivision thereof (or agency or instrumentality thereof). See sections 401(a)(5)(G), 403(b)(12)(C) and 410(c)(1)(A). (3) Anti-abuse provisions. Sections 1.401(m)-1 through 1.401(m)-5 are designed to provide simple, practical rules that accommodate legitimate plan changes. At the same time, …
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…
Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 2, 2015related by meaning
…N 15. WAIVER OF MINIMUM FUNDING
215
.01 Applicability of Rev. Proc. 2004-15
215
SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS
215
.01 Scope
215
.02 Required information for § 401(h) determination
215
.03 Required information for § 420 determination
215
PART II. INTERESTED PARTY NOTICE AND COMMENT
SECTION 1…