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Go to Treas. Reg. § 1.401(b)-7 (not yet in the library — opens the official source)
85 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4022.101(b) — When do these rules apply?
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Effect of plan or will. These rules apply even if there is a contrary provision in a plan or will.
  2. 29 C.F.R. § 4010.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    This part prescribes the requirements for annual filings with PBGC under ERISA section 4010.
  3. 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…
  4. 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.
  5. Treas. Reg. § 1.401(a)(4)-1(c)(12) — Nondiscrimination requirements of section 401(a)(4).
    IRCRegulationsMay 18, 2016related by meaning
    …ction apply to a governmental plan within the meaning of section 414(d), except as provided in §§ 1.401(a)(4)-11(f) and 1.401(a)(4)-13(b). (c)(13) (13) Employee stock ownership plans. [Reserved] (c)(14) (14) Section 401(h) benefits. In applying the requirements of paragraph (b) of this section, the portion of a plan pr…
  6. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    benefit plans Penalties Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Penalties Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  7. 78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions
    IRCFinal Rules (FR)Nov 15, 2013related by meaning
    -0 Table of contents. * * * * * § 1.401(m)-3 Safe harbor requirements. * * * * * (h) Permissible reduction or suspension of safe harbor contributions. (1) General rule. (i) Matching contributions. (ii) Nonelective contributions. (2) Supplemental notice. * * * * * Par. 5. Section 1.401(m)-3 is amended by: 1. Revising th…
  8. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  9. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  10. Treas. Reg. § 1.401-0(a) — Scope and definitions.
    IRCRegulationsMay 18, 2016related by meaning
    (a) (a) In general. Sections 1.401 through 1.401-14 (inclusive) reflect the provisions of section 401 prior to amendment by the Employee Retirement Income Security Act of 1974. The sections following § 1.401-14 and preceding § 1.402(a)-1 (hereafter referred to in this section as the “Post-ERISA Regulations”) reflect th…
  11. 83 FR 63110 — Real Estate Appraisals
    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…
  12. T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover …
    IRCTreasury DecisionsMar 23, 2009related by meaning
    1.401(m)-0 Table of Contents. * * * * * §1.401(m)-2 ACP Test. * * * * * (b) * * * (2) * * * (iv) * * * (A) * * * * * * * * (D) Plan years before 2008. (E) Allocable income for recharacterized elective contributions. * * * * * (vi) * * * (A) Corrective distributions for plan years beginning on or after January 1, 2008. …
  13. Treas. Reg. § 1.401(l)-1(c)(6) — Permitted disparity in employer-provided contributions or benefits.
    IRCRegulationsMay 18, 2016related by meaning
    …or feature. Benefit, right, or feature means a benefit, right, or feature within the meaning of § 1.401(a)(4)-12. (c)(7) (7) Covered compensation
  14. IRCRegulationsSep 9, 2016related by meaning
    … (1) Provides for a disparity in employer-provided benefits or contributions that satisfies section 401(l) in form, and (2) (2) Relies on one of the safe harbors of § 1.401(a)(4)-2(b)(2), 1.401(a)(4)-3(b), 1.401(a)(4)-8(b)(3), or 1.401(a)(4)-8(c)(3)(iii)(B) to satisfy section 401(a)(4). Section 401(m) plan. Section 401…
  15. 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…
  16. 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…
  17. Treas. Reg. § 54.4975-12(b) — Definition of the term “qualifying employer security”.
    IRCRegulationsDec 30, 2016related by meaning
    … described in paragraphs (1), (2), and (3) of section 503(e), any organization described in section 401(a) shall be treated as an organization subject to the provisions of section 503.
  18. 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 …
  19. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    IAL INFORMATION REPORTING 6. The authority citation for part 4010 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1310. 7. In § 4010.2: a. Amend the introductory text by removing “and” and adding at the end of the sentence “, ultimate parent, and U.S. entity”. b. Add, in alphabetical order, the definitio…
  20. 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. Back to Citation 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. Back to Citation 21.  26 CFR 1.5000A-3(j). Back to Citation 22.  This non-enforcement policy is limi…