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84 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    … (e) (f) = 2 * (b) (g) = (d) + (f) (c) * (d) + (e) * (f) 2020 78,797 $136.44 78,797 $125.00 157,593 236,390 $30,450,216 2021 118,195 136.44 118,195 125.00 236,390 354,585 45,675,324 2022 196,992 136.44 196,992 125.00 393,984 590,976 76,125,539 Table 7—Burden To Provide Notice to All Eligible Private Sector Participants…
  2. 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
    . Constitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. ( Colonnade Catering Corp. v. U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…
  3. 83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCProposed Rules (FR)Proposed Oct 29, 2018
    … (e) (f) = 2 * (b) (g) = (d) + (f) (c) * (d) + (e) * (f) 2020 78,797 $136.44 78,797 $125.00 157,593 236,390 $30,450,216 2021 118,195 136.44 118,195 125.00 236,390 354,585 45,675,324 2022 196,992 136.44 196,992 125.00 393,984 590,976 76,125,539 Table 2—Burden To Provide Notice to All Eligible Private Sector Participants…
  4. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992related by meaning
    ension, profit-sharing, or annuity plan, or other plan deferring the receipt of compensation, subsection (a) shall apply as if there were such a plan. “Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe a…
  5. 89 FR 12955 — Management of Federal Agency Disbursements
    IRCFinal Rules (FR)Feb 21, 2024related by meaning
    l.treasury.gov, or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or Rebecca.Saltiel@fiscal.treasury.gov. SUPPLEMENTARY INFORMATION: I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
  6. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
  7. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
    cility enforcement procedures in new subpart E to 45 CFR part 150. 21. General Rule Regarding the Imposition of Civil Money Penalties (45 CFR 150.501) Section 2799B-4 of the PHS Act authorizes HHS to apply a civil money penalty with respect to a provider or facility that is found to be in violation of Part E of Title X…
  8. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024related by meaning
    ensions Railroad retirement Reporting and recordkeeping requirements Social security Unemployment compensation 26 CFR Part 54 Excise taxes Health care Pensions Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, the Treasury Department and the IRS amend 26 CFR parts 1, 31, an…
  9. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    IRCCourt RulingsDec 2, 1981
    …ed. * * * H. Rept. 93-779 (1974), 1974-3 C.B. 244, 348; H. Rept. 93-807 (1974), 1974-3 C.B. (Supp.) 236, 341; S. Rept. 93-383 (1973), 1974-3 C.B. (Supp.) 80,191-192. To provide for judicial review of respondent’s determination regarding a retirement plan before a notice of deficiency is issued, Congress enacted section…
  10. 88 T.C. 641; 88 T.C. No. 35 — Calfee, Halter, & Griswold v. Commissioner
    IRCCourt RulingsMar 23, 1987
    …rovided in these three areas are the same. * * * [H. Rept. 93-807, at 1 (1974), 1974-3 C.B. (Supp.) 236.] Although the fiduciary standards of ERISA section 403(c) were not enacted as part of the Internal Revenue Code, the statute is an integrated whole which, absent clear expression of contrary legislative purpose, sho…
  11. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    ended to qualify under § 331. (48) Section 269.—Acquisitions Made to Evade or Avoid Income Tax.—Whether an acquisition is within the meaning of § 269. (49) Section 274.—Disallowance of Certain Entertainment, Etc., Expenses.—Whether a taxpayer who is traveling away from home on business may, in lieu of substantiating th…
  12. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    …yment of a user fee 235 .04 Exemptions from the user fee requirements 235 .05 User fees under EPCRS 236 .06 Requests involving multiple offices, fee categories, issues, transactions, or entities 236 .07 Method of payment 237 .08 Transmittal forms 237 .09 Effect of nonpayment or payment of incorrect amount 238 .10 Refun…
  13. T.C. Memo. 2014-80 — Michael H. Boulware v. Commissioner
    IRCCourt RulingsMay 6, 2014related by meaning
    on 6301 empowers the Commissioner to collect the taxes imposed by the internal revenue laws. To further that objective, Congress has provided that the Commissioner may effect the collection of taxes by, among other methods, liens and levies. Section 6321 imposes a lien in favor of the United States on all property and …
  14. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024
    …r 235 .05 Letter ruling revoked or modified based on material change in facts applied retroactively 236 .06 Not otherwise generally revoked or modified retroactively 236 .07 Will not apply to a similar transaction in same year or any other year 237 .08 Retroactive effect of revocation or modification applied to a conti…
  15. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021
    …NS RULINGS AND AGREEMENTS? 235 .01 Letter rulings and opinion letters 235 .02 Determination letters 236 .03 Advisory and opinion letters 236 .04 VCP compliance statements – electronic submissions only 237 SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? 237 SECTION 33. EFFECTIVE DATE 237 SEC…
  16. 88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    Document Headings Document headings vary by document type but may contain 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 numb…
  17. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
  18. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
  19. Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
  20. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…