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Go to Treas. Reg. § 1.503(a)-1 (not yet in the library — opens the official source)
88 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 40 T.C. 1018 — Van Products, Inc. v. Commissioner
    IRCCourt RulingsSep 24, 1963
    …hall be exempt from taxation under this subtitle unless such exemption is denied under section 502, 503,504. Thus, apart from various other conditions set forth in section 404 (a) (3) itself, if the contributions are to be deductible, the trust must meet the requirements of section 401(a) and it must not be denied exem…
  2. 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.
  3. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …of the disclosures that would not be sent electronically, which the Department estimates to cost $8,503.[44] Table 7—Material and Postage Cost Associated With the Written Description Statement of the Right to Obtain a Written Description of the Financial Institution's Policies and Procedures and Provision of Requested …
  4. 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.
  5. 29 C.F.R. § 2570.165 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  6. 78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-…
    IRCFinal Rules (FR)Nov 13, 2013
    … open season, generally are considered plan participants for this purpose. Back to Citation 24.  29 CFR 2560.503-1. See also26 CFR 54.9815-2719T(b)(2)(i), 29 CFR 2590.715-2719(b)(2)(i), and 45 CFR 147.136(b)(2)(i), requiring non-grandfathered plans and issuers to incorporate the internal claims and appeals processes se…
  7. 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.
  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. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    dical Leave Act FMLA 29 CFR 825.300(a)(1) 1993 Pub. L. 103-3 100 110 163. WHD Fair Labor Standards Act FLSA 29 CFR 578.3(a) 1989 Pub. L. 101-157 1,000 1,100 1,894. WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(1)(i)(A) 2008 Pub. L. 110-233 11,000 11,000 12,080. WHD Fair Labor Standards Act Child Labor result…
  10. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  11. 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…
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  14. 29 C.F.R. § 2530.203-1(b) — Vesting; general.
    ERISARegulationsJan 1, 2017related by meaning
    (b) (b) For rules relating to service with the employer or employers maintaining the plan, see § 2530.210.
  15. 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.
  16. 80 FR 57709 — Reliance Standards for Making Good Faith Determinations
    IRCFinal Rules (FR)Sep 25, 2015related by meaning
    … from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 53 Excise taxes Foundations Adoption of Amendments to the Regulations Accordingly, 26 CFR part 53 is amended as follows: PART 53—FOUNDATION AND SIMILAR EXCISE TAXES Paragraph 1. The authority citation for part 5…
  17. 29 C.F.R. § 2550.412-1(d) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) The requirements of this temporary regulation, as set forth in paragraphs (a) through (c) of this section, shall remain in effect pending the issuance of permanent regulations by the Secretary.
  18. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  19. 29 C.F.R. § 2520.104b-31(l) — Alternative method for disclosure through electronic media—Notice-and-access.
    ERISARegulationsJul 27, 2020related by meaning
    (l) (l) Dates; severability. (l)(1) (1) This section is applicable July 27, 2020. (l)(2) (2) 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 g…
  20. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    …* * * (g) * * * (1) * * * Any electronic notification shall comply with the standards imposed by 29 CFR 2520.104b-1(c)(1)(i) and (iii), or with the standards imposed by 29 CFR 2520.104b-31 (for pension benefit plans). * * * * * * * * (j) * * * Any electronic notification shall comply with the standards imposed by 29 CF…