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 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…
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…
PBGCRegulationsSep 12, 2017related by meaning
The seal of the Corporation must be in such form as may be approved from time to time by the Board.
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…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
…by adding an entry in numerical order to read as follows:
Authority: 26 U.S.C. 7805 * * * Section 1.401(a)-21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 (114 Stat. 464). * * *
Par. 2. Section 1.72(p)-1, Q&A-3, is amended by revisi…
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…
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…
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…
PBGCRegulationsJan 22, 2018related by meaning
(a) (a) In general. This part contains definitions of certain terms used in this chapter and the regulations under which the PBGC makes various controlled group determinations.
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
…rescribe additional rules that may be necessary or appropriate to carry out the purposes of section 401(l), including rules applying section 401(l) with respect to an employer that pays wages within the meaning of section 3121(a) or compensation within the meaning of section 3231(e) for some years and not other years.
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…
PBGCRegulationsJan 1, 2017related by meaning
This part prescribes the requirements for annual filings with PBGC under ERISA section 4010.
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.
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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).
Back to Citation
22.
This non-enforcement policy is limi…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
…ribution arrangement. (3) Requirements applicable to safe harbor contributions. Pursuant to section 401(k)(12)(E)(ii) and section 401(k)(13)(D)(iv), the safe harbor contribution requirement of paragraph (b), (c), or (k) of this section must be satisfied without regard to section 401(l). The contributions made under par…
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…
I.R.C. § 407(b) — Certain employees of domestic subsidiaries engaged in business outside the United States IRCCode / StatuteJan 23, 2000related by meaning
(b) (b) Special rules for application of section 401(a) [(c) Repealed. Pub. L. 104–188, title I, §1401(b)(8), Aug. 20, 1996, 110 Stat. 1789]
(b)(1) (1) Nondiscrimination requirements For purposes of applying section 401(a)(4) and section 410(b) with respect to an individual who is treated as an employee of a domestic p…
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…