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61. TR 2023-01P — Technical Release 2023-01P
    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…
62. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    rator to take action needed for the section 413(e) plan to satisfy a requirement of section 401(a) or 408 as it relates to the participating employer. For purposes of these definitions, a section 413(e) plan administrator’s request would not be considered reasonable if it fails to give the employer sufficient time to p…
63. 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…
64. Treas. Reg. § 1.401(l)-1(a)(4)(iv) — Permitted disparity in employer-provided contributions or benefits.
    IRCRegulationsMay 18, 2016related by meaning
    (a)(4)(iv) (iv) With respect to contributions to a simplified employee pension made under a salary reduction arrangement described in section 408(k)(6) (a SARSEP). (a)(5) (5) Additional rules. The Commissioner may, in revenue rulings, notices, or other documents of general applicability, prescribe additional rules that…
65. 80 FR 21960 — Proposed Best Interest Contract Exemption
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    …405. Back to Citation 6.  The Department of Treasury issued a virtually identical regulation, at 26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). Back to Citation 7.  Advisory Opinion 76-65A (June 7, 1976). Back to Citation 8.  The Department initially proposed an amendment to its regulation defining a fi…
66. 29 C.F.R. § 2550.404a-1(f) — Investment duties.
    ERISARegulationsJan 30, 2023related by meaning
    (f) (f) Severability. If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as to continue to give the maximum effect to the provision permitted by law, unless such h…
67. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    nformation based on contracted rates. See 26 CFR 54.9816-6T(c)(2)-(4), 29 CFR 2590.716-6(c)(2)-(4), and 45 CFR 149.140(c)(2)-(4). Back to Citation 14.  26 CFR 54.9816-8T(a)(2)(v), 29 CFR 2590.716-8(a)(2)(v), and 45 CFR 149.510(a)(2)(v). Back to Citation 15.  26 CFR 54.9816-8T(a)(2)(viii), 29 CFR 2590.716-8(a)(2)(viii),…
68. REG-133300-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
    les of this section are adopted before the first day of the plan year and remain in effect for an entire 12-month plan year. * * * * * * * * (h) * * * (2) Use of safe harbor nonelective contributions to satisfy other discrimination tests. * * * However, pursuant to section 401(k)(12)(E)(ii) and section 401(k)(13)(D)(iv…
69. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    NOLOGY 4. The authority citation for part 4001 continues to read as follows: Authority: 29 U.S.C. 1301, 1302(b)(3). § 4001.2 [Amended] 5. In § 4001.2: a. The definition of “controlled group” is amended by removing the words “section 412(c)(11)(B) of the Code or section 302(c)(11)(B) of ERISA” and adding in their place …
70. 29 C.F.R. § 4022.91(d) — When do these rules apply?
    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.
71. Notice 2013-17 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in…
    IRCNoticesMay 13, 2013related by meaning
    hanged. Section 1.401(b)-1(f) gives the Commissioner the discretion to extend the remedial amendment period with respect to a disqualifying provision. Rev. Proc. 2007-44, 2007-2 C.B. 54, provides guidance regarding the timing of plan amendments. Section 5.01 of Rev. Proc. 2007-44 designates as a disqualifying provision…
72. 83 FR 15019 — Real Estate Appraisals
    IRCFinal Rules (FR)Apr 9, 2018
    to Citation 18.   See OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5). Back to Citation 19.  The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
73. Treas. Reg. § 1.403(b)-11(i) — Applicable dates.
    IRCRegulationsMay 18, 2016related by meaning
    (i) (i) Special rule for coordination with regulations under section 402A. Sections 1.403(b)-3(c), 1.403(b)-7(e), and 1.403(b)-10(d)(2) are applicable with respect to taxable years beginning on or after January 1, 2007.