PBGCPBGC Opinion LettersSep 30, 1994
…( 4)( B)>
421 9 N otice & Co llection o f W ithdraw al Liab ility
422 1 Reso lution of Disputes
>29 USC 1461 n ote >
OP INI ON :
I
wri te i n res ponse t o your reque st for the opini on
of the Pension Benefit Guaranty Corporation ("PBG C").
Your
fir st r equest c oncerns a par ticu lar
applicat ion of t he princ iples…
Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments IRCNoticesNov 4, 2024related by meaning
s with this notice will be treated as having applied a good faith, reasonable interpretation of section 414(aa) or 402(c)(12).
V. REQUEST FOR COMMENTS The Treasury Department and the IRS invite comments on the guidance in this notice and any other aspect of sections 414(aa) and 402(c)(12), including as those sections a…
88 FR 41499 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction IRCFinal Rules (FR)Jun 27, 2023related by meaning
ents
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
( printed page 41500)
Par. 2.
Section 1.6050I-1 is amended by add…
75 FR 43330 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient… IRCFinal Rules (FR)Jul 23, 2010
…ing Department of Labor claims procedure regulation. That is, the Department of Labor interprets 29 USC 1133 and the DOL claims procedure regulation as already requiring that plans provide claimants with new or additional evidence or rationales upon request and an opportunity to respond in certain circumstances.
See
Br…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023related by meaning
r hard of hearing or who have speech disabilities through the Federal Relay Service toll-free at (800) 877-8339.
SUPPLEMENTARY INFORMATION:
Background This document contains amendments to the Regulations on Income Taxes (26 CFR part 1) under sections 1461 and 1474 of the Internal Revenue Code (Code), which provide that…
75 FR 37188 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections IRCFinal Rules (FR)Jun 28, 2010
… read as follows:
Authority:
2701 through 2763, 2791, and 2792 of the Public Health Service Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
5. Add § 147.108 to read as follows:
§ 147.108
Prohibition of preexisting condition exclusions.
(a)
No preexisting condition exclusions
—(1)
In general.
A …
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
…the No Surprises Act.
U.S.C.-Brookings Schaeffer on Health Policy.
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/03/16/recommendations-for-implementing-the-no-surprises-act/.
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340.
See,
for example, the proposed 2027 HHS notice of benefit and payment parameters (9…
IRCRegulationsJan 19, 2017related by meaning
(f)(3) (3) Application of section 1022. The provisions of paragraph (c) of this section relating to section 1022 are effective on and after January 19, 2017.
PBGCRegulationsJan 1, 2017related by meaning
…tration, pursuant to section 4221 of ERISA, of withdrawal liability disputes arising under sections 4201 through 4219 and 4225 of ERISA.
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
not impose substantial direct compliance costs on State and local governments, and do not preempt State law within the meaning of the Executive order. Statement of Availability of IRS Documents
IRS Revenue Procedures, Revenue Rulings, Notices, and other guidance cited in this document are published in the Internal Reve…
76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Aug 22, 2011related by meaning
use these regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy of the Small Busin…
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…
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
e of Information and Regulatory Affairs designated this rule as a major rule as defined by 5 U.S.C. 804(2).
Statement of Availability of IRS Documents The IRS Revenue Procedures, Notices, and other guidance cited in this preamble is published in the
Internal Revenue Bulletin
and is available from the Superintendent of …
85 FR 66219 — Effect of Section 67(g) on Trusts and Estates IRCFinal Rules (FR)Oct 19, 2020related by meaning
ion of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103.
Drafting Information The principal author of these regulations is Margaret Burow of the Office of Associate Chief Counsel (Passthroughs and Special Industries). Other personnel from the Trea…
IRCFinal Rules (FR)Nov 12, 2020related by meaning
insurance
Penalties
Reporting and recordkeeping requirements
Sunita Lough,
Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: October 28, 2020.
David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).
Signed at Washington DC, this 30th day of October, 2020.
Jeanne Klinefelt…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
erintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at
www.irs.gov.
Drafting Information The principal authors of these proposed regulations are Christina M. Cerasale and Kara M. Soderstrom, of the Office of the Associate Chief Counsel (Employee Benefits, Ex…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
…the No Surprises Act.
U.S.C.-Brookings Schaeffer on Health Policy.
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/03/16/recommendations-for-implementing-the-no-surprises-act/.
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262.
See
Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Cert…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
earing, contact the Publications and Regulations Branch of the Office of Associate Chief Counsel (Procedure and Administration) by sending an email to publichearings@irs.gov
(preferred) or by telephone at (202) 317-5177 (not a toll-free number).
A period of 10 minutes will be allocated to each person for making comment…
IRCFinal Rules (FR)Aug 26, 2022
…s Act.” U.S.C.-Brookings Schaeffer on Health Policy. (March 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/03/16/recommendations-for-implementing-the-no-surprises-act/.
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114.
2 U.S.C. 1501
et seq.
(1995).
Back to Citation
115.
See House Conf. Rep. No. 104-73…