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Go to Treas. Reg. § 1.503(d)-1 (not yet in the library — opens the official source)
86 documents · 0.29sAllIRCERISAPBGCJoint 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. § 2570.30(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…
  5. 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…
  6. 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.
  7. 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
  8. 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…
  9. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
  10. 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…
  11. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  12. 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…
  13. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
  14. 87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents
    IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
    …general applicability date. Section 1.401(a)-21, as it appeared in the April 1, 2022, edition of 26 CFR part 1, applies for periods before the general applicability date in paragraph (g)(1) of this section. Melanie R. Krause, Acting Deputy Commissioner for Services and Enforcement. Footnotes 1.  The 2006 final regulati…
  15. 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.
  16. 29 C.F.R. § 4000.14(a) — What is the safe-harbor method for providing an issuance by electronic media?
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) In general. Except as otherwise provided by applicable law, rule or regulation, you satisfy the requirements of § 4000.13 if you follow the methods described at paragraph (b) of this section when providing an issuance by electronic media to any person described in paragraph (c) or (d) of this section.
  17. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  18. 29 C.F.R. § 2570.33(d) — Applications the Department will not ordinarily consider.
    ERISARegulationsApr 8, 2024related by meaning
    (d) (d) The Department will not engage a pre-submission applicant or its representative, whether through written correspondence or a conference, if the pre-submission applicant does not: (d)(1) (1) Identify and fully describe the exemption transaction; and (d)(2) (2) Set forth the prohibited transactions that the appli…
  19. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011related by meaning
    …loyer's or plan sponsor's electronic information system is an integral part of those duties. See 29 CFR 2520.104b-1(c)(2)(i). Affirmative Consent. The safe harbor also applies to other participants (e.g., retirees, former employees, and active employees who do not use a computer as an integral part of their duties), be…
  20. Treas. Reg. § 54.4975-12(b) — Definition of the term “qualifying employer security”.
    IRCRegulationsDec 30, 2016related by meaning
    …rtificate or other evidence of indebtedness is 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.