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61. Rev. Proc. 2017-41 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor…
    IRCRevenue ProceduresSuperseded Jul 17, 2017related by meaning
    der § 414(n) or (o) as an employee of any employer described in the previous sentence, service with such employer must be credited to such individual. .14 Uniformed Services Employment and Reemployment Rights Act and § 414(u) - Each Pre-approved Plan must contain a provision reflecting the requirements of § 414(u). (Se…
62. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    …arket Standards for 2015 and Beyond” (2014 final rule), HHS finalized the proposed amendments to 45 CFR 148.220(b)(4) with some modifications. Pursuant to the finalized amendments, hospital indemnity or other fixed indemnity insurance in the individual market may qualify as fixed indemnity excepted benefits coverage if…
63. Treas. Reg. § 1.414(r)-5(c)(3) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016related by meaning
    (c)(3) (3) Establishment of industry categories. The Commissioner shall, by revenue procedure or other guidance of general applicability, establish industry categories for purposes of this paragraph (c).
64. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …and an exclusion of benefits under any other health coverage maintained by the same issuer, from 45 CFR 148.220(b)(4)(ii) to 45 CFR 148.220(b)(4)(i). g. Applicability Dates In 26 CFR 54.9831-1(c)(4)(iv), 29 CFR 2590.732(c)(4)(iv), and 45 CFR 146.145(b)(4)(iv), the Departments are proposing applicability dates that dist…
65. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    is a safe harbor. Adding such regulatory text clarifies the Department's intent and conforms this section with § 2510.3-1 (relating to welfare plans). Accordingly, the final rule revises paragraph (a) of § 2510.3-2 by deleting some outdated text and adding the following sentence: “The safe harbors in this section shoul…
66. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    6, 2015). Back to Citation 13.  26 CFR 54.9815-2715(a)(4)(ii)(A), 29 CFR 2590.715-2715(a)(4)(ii)(A), 45 CFR 147.200(a)(4)(ii)(A). Back to Citation 14.  26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 15.  85 FR 72158 (Nov. 12, 2020). See also On Decembe…
67. I.R.C. § 4975(f)(8)(D) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025related by meaning
    (f)(8)(D) (D) Express authorization by separate fiduciary The requirements of this subparagraph are met with respect to an arrangement if the arrangement is expressly authorized by a plan fiduciary other than the person offering the investment advice program, any person providing investment options under the plan, or a…
68. 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…
69. 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.
70. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    ce of paragraph (b) introductory text and paragraph (b)(1)(ii). § 4003.59 [Amended] 15. Amend § 4003.59(b) by adding “initial” before “determination”. § § 4003.1, 4003.2, 4003.5, 4003.6, 4003.7, 4003.8, 4003.9, 4003.10, 4003.22, 4003.31, 4003.33, 4003.35, 4003.54, 4003.55, 4003.57, 4003.59, and 4003.60 [Amended] 16. Re…
71. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
72. 29 C.F.R. § 2570.135 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
73. 29 C.F.R. § 4907.160(d) — Communications.
    PBGCRegulationsJan 1, 2017related by meaning
    (d) (d) This section does not require the agency to take any action that it can demonstrate would result in a fundamental alteration in the nature of a program or activity or in undue financial and administrative burdens. In those circumstances where agency personnel believe that the proposed action would fundamentally…
74. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
75. 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.
76. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
77. 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),…
78. REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin…
    IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
    graph (g)(2) is satisfied if each eligible employee is given a notice (in writing or such other form as prescribed by the Commissioner) that explains— (i) The consequences of the amendment which reduces or suspends future safe harbor contributions; (ii) The procedures for changing their cash or deferred elections and, …
79. 29 C.F.R. § 2570.42(c) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and
80. 29 C.F.R. § 2570.35(a)(7)(v) — Information to be included in applications for individual exemptions only.
    ERISARegulationsApr 8, 2024related by meaning
    (a)(7)(v) (v) Any felony or conspiracy involving the larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds or securities. If so, the applicant must provide a brief statement describing the investigation, examination, litiga…