ERISARegulationsApr 25, 2023related by meaning
(b) (b) [Reserved]
IRCPrivate Letter RulingsNov 28, 2014
requests for
relief submitted to the Service on or after
December31, 1997.
Section
301.9100-1 (c) of the Regulations provides that the Commissioner of Internal Revenue, in his discretion, may grant a reasonable extension of the time
fixed by a
regulation, a revenue ruling, a revenue procedure, a notice, or an
announcem…
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…
IRCPrivate Letter RulingsOct 17, 2014
…on or
application for relief in respect of tax under, among others, Subtitle A of the
Code. Section 301.9100-2
of the P&A Regulations lists certain elections for which
automatic extensions
of time to file are granted. Section 301.9100-3 generally
provides guidance with respect to the granting of relief with respect to …
IRCFinal Rules (FR)Dec 18, 2024related by meaning
…itation
12.
Id.
3105(f)(4)(B).
Back to Citation
13.
See 80 FR 80260-61.
Back to Citation
14.
31 CFR 353.88.
Back to Citation
15.
31 CFR 353.39, 31 CFR 360.39.
Back to Citation
16.
31 U.S.C. 3105(f)(2).
Back to Citation
17.
31 CFR 323.2.
Back to Citation
18.
85 FR 11776, (Feb. 27, 2020). Fiscal Service intends t…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014
…The running of any applicable period of limitations is not suspended for the period during which a §301.9100–1 request has been filed. See §301.9100–3(d)(2). If the period of limitations on an assessment under §6501(a) for the taxable year in which an election should have been made, or any taxable year that would have …
PBGCRegulationsSep 15, 2025related by meaning
(c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013
…he running of any applicable period of limitations is not suspended for the period during which a § 301.9100-1 request has been filed. See § 301.9100-3(d)(2). If the period of limitations on an assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would hav…
76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…tion, elsewhere in this issue of the
Federal Register
is a separate proposed regulation to amend 29 CFR 2520-101.2, 2520.103-1, 2520.104-20, and 2520.104-41 to implement section 101(g), as amended by the Affordable Care Act, and to enhance the Department's ability to enforce requirements under 29 CFR 2520-101.2.
B. Pro…
ERISARegulationsJan 1, 2017related by meaning
(c) (c) Alternative method of compliance for pension plans for certain selected employees. See § 2520.104-23.
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
Joint BoardRegulationsOct 18, 2016related by meaning
The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.
ERISAFinal Rules (FR)May 17, 2024related by meaning
ollows:
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
1. The authority citation for part 2520 is revised to read as follows:
Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 11…
75 FR 34626 — Rules and Regulations for Abandoned Individual Account Plans ERISAFinal Rules (FR)Jun 18, 2010related by meaning
…tain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed …
88 FR 41499 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction IRCFinal Rules (FR)Jun 27, 2023
…om the public that recommended the sentences be removed from the regulation.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1—INCOME TAXES
Paragraph 1.
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
…s Security Administration
For the reasons stated in the preamble, the Department of Labor amends 29 CFR part 2590 as set forth below:
( printed page 34059)
PART 2590—RULES AND REGULATIONS FOR GROUP HEALTH PLANS
9. The authority citation for part 2590 continues to read as follows:
Authority: