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85 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  2. Treas. Reg. § 1.411(a)-4T(b) — Forfeitures, suspensions, etc. (temporary).
    IRCRegulationsSep 9, 2016related by meaning
    (b) (b) [Reserved]
  3. 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…
  4. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  5. 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.
  6. 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.
  7. 29 C.F.R. § 2570.95 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
  8. 83 FR 63110 — Real Estate Appraisals
    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…
  9. 81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCProposed Rules (FR)Proposed Dec 29, 2016related by meaning
    …tend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments by March 29, 2017, and an outline of topics to be discussed and the amount of ti…
  10. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    R 2590.732 and proposed paragraph (b)(3)(i) of 45 CFR 146.145, fertility benefits would be excepted benefits if they satisfy the ( printed page 27145) requirements of proposed paragraph (c)(3)(ix) of 26 CFR 54.9831-1 and 29 CFR 2590.732 and proposed paragraph (b)(3)(ix) of 45 CFR 146.145. Under proposed paragraph (c)(3…
  11. 91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction
    IRCFinal Rules (FR)Jul 9, 2026related by meaning
    as, or substantially similar to, a transaction specifically identified by the Secretary as a tax avoidance transaction for purposes of section 6011.” The final regulations also are issued under the express delegation of authority under section 7805(a) of the Code, which authorizes the Secretary to “prescribe all needf…
  12. 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.
  13. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    the period prescribed by section 6511 of the Code for filing a refund claim for the section 4081 tax paid with respect to the fuel. Applicability Date The temporary regulations under § 48.6435-1T apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). The temporary regul…
  14. 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…
  15. 82 FR 12319 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption …
    ERISAProposed Rules (FR)Proposed Mar 2, 2017related by meaning
    …tice of pendency before the Department of proposed amendments to these PTEs. List of Subjects in 29 CFR Parts 2510 and 2550 Employee benefit plans Exemptions Fiduciaries Investments Pensions Prohibited transactions Reporting and recordkeeping requirements, and Securities For the reasons set forth above, the Department …
  16. Treas. Reg. § 54.9812-2(f) — Nonquantitative treatment limitation comparative analysis requirements.
    IRCRegulationsNov 22, 2024related by meaning
    (f) (f) Rule of construction. Nothing in this section or § 54.9812-1 shall be construed to prevent the Secretary from acting within the scope of existing authorities to address violations of § 54.9812-1 or this section.
  17. 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…
  18. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    the TFA's emphasis on increasing electronic filing. DATES: Effective date: These regulations are effective on February 23, 2023. Applicability dates: For dates of applicability, see §§ 1.1461-1(j), 1.1474-1(j), 1.6033-4(b), 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f), 53.6011-1(e), …
  19. 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 …
  20. 90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    …Back to Citation 10.  Both terms are defined in a new section V. Back to Citation 11.  See e.g., 29 CFR 2520.102-2(c)(2) regarding summary plan descriptions. Back to Citation 12.   See 2022 VFC Program proposed revisions, section D, “Regulatory Impact Analysis.” Back to Citation 13.  5 U.S.C. 601 et seq. (1980). Back t…