75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
to the transaction on or before the first date on which the transaction is required to be disclosed by the person under section 6011.
Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not …
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
g the nondeductibility of certain excise taxes, including those under chapter 43, an assessable payment imposed under section 4980H is not deductible. VII. Information Reporting Under Section 6056
Applicable large employer members are required to report certain information on employer-provided health coverage under sec…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
…ting Handbook
for more details.
Pension Benefit Guaranty Corporation
29 CFR Parts 4062 and 4063
RIN 1212-AB20
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Proposed rule.
SUMMARY:
ERISA section 4062(e) provides for reporting of and liability for certain substantial cessations of operations by employers that mai…
IRCFinal Rules (FR)Dec 18, 2024related by meaning
Back to Citation
21.
31 CFR part 323.
Back to Citation
22.
31 U.S.C. 3105(f)(1)(C).
Back to Citation
23.
31 U.S.C. 3105(f)(2).
Back to Citation
24. 5 U.S.C. 605(b).
Back to Citation
[FR Doc. 2024-29988 Filed 12-17-24; 8:45 am]
BILLING CODE P
IRCCourt RulingsSep 22, 1998related by meaning
ights-related activity. And
since none of petitioner's compensation for the year was
includable in gross income, all of petitioner's IRA contributions for the year are nondeductible. Secs. 219(b), 408(o).
Contributions are deemed to have been made to an IRA on the
last day of the preceding taxable year if the contribut…
89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCProposed Rules (FR)Proposed Oct 22, 2024
…ument Drafting Handbook
for more details.
Pension Benefit Guaranty Corporation
29 CFR Part 4902
RIN 1212-AB59
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Proposed rule.
SUMMARY:
The Pension Benefit Guaranty Corporation is proposing to amend its Privacy Act regulation to exempt a system of records that support…
IRCProposed Rules (FR)Proposed Oct 31, 2023related by meaning
to a state, and (3) must not be released by a state to the public or any third party, unless explicitly approved in writing, in advance, by Treasury. (d) Liability. Treasury is not liable for any loss, liability, cost, or expense that may result from a state's receipt, use, or distribution of records or any information…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…tions.gov.
Follow the instructions for sending comments.
Email: reg.comments@pbgc.gov. Refer to RIN 1212-AA55 in the subject line.
Mail or Hand Delivery:
Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101.
Commenters are strong…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
ns 1461 through 1463, to have been required to withhold such tax.
(ii) [Reserved]
(2) * * *
(i) * * *
(C) (
1)
Is signed under penalties of perjury.
( 2) In general, a foreign person is a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, or foreign estate, except that a qualified ho…
IRCCourt RulingsApr 19, 2004related by meaning
the payment of such tax. * * *
Section 6334(a) exempts from levy: (1) Wearing apparel and
school books; (2) fuel, provisions, furniture, and personal effects; (3) books and tools of a trade, business, or profession;
(4) unemployment benefits; (5) undelivered mail; (6) certain
annuity and pension payments; (7) workmen’…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020
…e collection of information with respect to administrative appeals is approved under control number 1212-0061 (expires July 31, 2022).
The final rule does not require changes to the forms used for appeals. The final rule eliminates the requirement for an appellant to provide the names and addresses of persons who the a…
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
…Follow the online instructions for submitting comments.)
Email: reg.comments@pbgc.gov.
Refer to RIN 1212-AB38 in the subject line.
Mail or Hand Delivery:
Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026.
All submissions must in…
83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCProposed Rules (FR)Proposed Mar 7, 2018
…tion after December 31, 2005.
ADDRESSES:
Comments, identified by Regulation Identifier Number (RIN) 1212-AB24, may be submitted by any of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov.
(Follow the online instructions for submitting comments.)
Email: reg.comments@pbgc.gov.
Mail or Hand De…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
…ument Drafting Handbook
for more details.
Pension Benefit Guaranty Corporation
29 CFR Part 4231
RIN 1212-AB31
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Proposed rule.
SUMMARY:
This proposed rule would amend PBGC's regulation on Mergers and Transfers Between Multiemployer Plans to implement section 121 of th…
81 FR 25363 — Payment of Premiums; Late Payment Penalty Relief PBGCProposed Rules (FR)Proposed Apr 28, 2016
…ument Drafting Handbook
for more details.
Pension Benefit Guaranty Corporation
29 CFR Part 4007
RIN 1212-AB32
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Proposed rule.
SUMMARY:
The Pension Benefit Guaranty Corporation (PBGC) proposes to lower the rates of penalty charged for late payment of premiums by all p…
IRCCourt RulingsMar 12, 2015related by meaning
nd.8
SSeveral recent cases cite Bunney v. Commissioner, 114 T.C. 259, 265
(2000) (citing Matthews v. Commissioner, 92 T.C. 351, 361-362 (1989), aff'd, 907 F.2d 1173 (D.C. Cir. 1990)), where we held that the taxpayer "has the burden
of proving his entitlement to any of * * * [the sec. 72(t)(2)(A)] exceptions." Sg
g, Hyd…
ERISACode / StatuteJan 6, 2025related by meaning
(f) (f) Biennial report Not later than the last day of the second calendar year after the calendar year including the applicability date of the final rules under section 342(e) of the SECURE 2.0 Act of 2022, and every 2 years thereafter, so long as the Secretary has received notices and post-offer reports under subsect…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
y crime, however denominated by the laws of the relevant foreign or state government, that is substantially equivalent to an offense described in (A). For purposes of this section (a)(1), a person shall be deemed to have been convicted of a crime as of the “conviction date,” which is the date of the judgment of the tri…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJul 27, 2020related by meaning
(e) (e) Limitations. This section does not apply to disclosures required under provisions of part 2 and part 3 of the Act over which the Secretary of the Treasury has interpretative and regulatory authority pursuant to Reorganization Plan No. 4 of 1978.