ERISARegulationsJan 1, 2017related by meaning
…mined without regard to any extension for filing). An annual report which is rejected under section 104(a)(4) for a failure to provide material information shall be treated as a failure to file an annual report when a revised report satisfactory to the Department is not filed within 45 days of the date of the Departmen…
REG-130370-04 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med… IRCProposed Rules (FR)Proposed Feb 22, 2005
…ee benefit plan with fewer than 100 participants. The basis for this definition is found in section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans which cover fewer than 100 participants. Under section 104(a)(3), the Secretary may also provide for simpl…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Extension. For a case or proceeding under § 4043.35(a)(1) or (2) that is not commenced by a member of the plan's controlled group, the notice date is extended to 10 days after the commencement of the case or proceeding.
29 C.F.R. § 2520.104-44(d) — Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans. ERISARegulationsJan 1, 2017related by meaning
…not exempt any plan from filing an annual report form with the Secretary in accordance with section 104(a)(1) of the Act and § 2520.104a-5.
IRCPrivate Letter RulingsJul 5, 2019
…term “CSEC plan” includes a defined
benefit plan (other than a multiemployer plan) to which section 104 of PPA applies if each of the following are disregarded: (1) the original January 1, 2017 sunset of the
section 104 special rules as enacted in PPA; (2) the amendments to section 104 made
by section 202(b) of PRA; an…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
T.C. Memo. 2005-5 — Thomas G. Wright and Estate of Rosemary K. Wright, Deceased; Thomas G. Wright, Personal Representative v. Commissioner IRCCourt RulingsJan 13, 2005
… 40 percent of his benefits were solely the
- 14 -
9
In their petition, petitioners also cited sec. 104 in
support of the alleged nontaxable nature of the disability
payments. Since petitioners mentioned sec. 104 at trial only in
their opening statement and did not address it on brief, the
Court assumes that petitioner…
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024related by meaning
ent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at
https://www.irs.gov.
Drafting Information The principal authors of these final regulations are Elizabeth Boone and Hannah Kim, Office of the Associate Chief Counsel (Income Tax & Accounting), IRS, and John Haneb…
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 RulingsJun 18, 1997
…al
rule, section 72 does not apply to any amount received as an
accident or health benefit.
Section 104(a) excludes from gross income any amounts
described in paragraphs (1) through (5) of that section.
Paragraphs (4) and (5) of section 104(a) are, on their face,
inapplicable to the facts before us, and we focus our at…
PBGCRegulationsJan 1, 2017related by meaning
(d) (d) Shortening of 30-day period. Pursuant to § 4043.3(d), PBGC may, upon review of an advance notice, shorten the notice period to allow for an earlier effective date.
IRCProposed Rules (FR)Proposed Feb 24, 2014
…3) available at
http://ehbs.kff.org/pdf/2013/8345.pdf.
Back to Citation
11.
Under ERISA section 104(a)(2), the Secretary may also provide exemptions or simplified reporting and disclosure requirements for pension plans. Pursuant to the authority of ERISA section 104(a)(3), the Department of Labor has previously iss…
76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
…n entry in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Section 301.6104(c)-1 also issued under 26 U.S.C. 6104(c). * * *
Par. 2.
Section 301.6104(c)-1 is revised to read as follows:
§ 301.6104(c)-1
Disclosure of certain information to state officials.
(a)
In general.
(1) Subject to the di…
IRCProposed Rules (FR)Proposed Dec 24, 2013
…ee benefit plan with fewer than 100 participants. The basis for this definition is found in section 104(a)(2) of the act, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Pursuant to the authority of section 104(a)(3), the Department o…
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
—Shared Responsibility for Employers Regarding Health Coverage.—Whether an employer is required to make an assessable payment under § 4980H(a) or (b). (136) Section 6050P.—Returns Relating to the Cancellation of Indebtedness by Certain Entities.—Requests for a ruling that the creditor is not required to report a discha…
78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCProposed Rules (FR)Proposed Mar 21, 2013
… eligibility requirement + 90 day wait period = 300 days.
Back to Citation
27.
Under ERISA section 104(a)(2), the Secretary may also provide exemptions or simplified reporting and disclosure requirements for pension plans. Pursuant to the authority of ERISA section 104(a)(3), the Department of Labor has previously iss…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ion on small entities, using the proposed definition discussed in this section.
List of Subjects
29 CFR Part 4071
Penalties
29 CFR Part 4302
Penalties In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4071 and 4302 as follows.
1. Revise part 4071 to read as follows:
PART 4071—PENALTIES FOR FAILURE …
78 FR 33158 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRCFinal Rules (FR)Jun 3, 2013
…ble for a more detailed discussion of these requirements.
Back to Citation
61. Under ERISA section 104(a)(2), the Secretary may also provide exemptions or simplified reporting and disclosure requirements for pension plans. Pursuant to the authority of ERISA section 104(a)(3), the Department of Labor has previously iss…
77 FR 70620 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRCProposed Rules (FR)Proposed Nov 26, 2012
…ble for a more detailed discussion of these requirements.
Back to Citation
45.
Under ERISA section 104(a)(2), the Secretary may also provide exemptions or simplified reporting and disclosure requirements for pension plans. Pursuant to the authority of ERISA section 104(a)(3), the Department of Labor has previously iss…
75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Aug 30, 2010
…ng on a case-by-case basis.
Back to Citation
11. The basis for this definition is found in section 104(a)(2) of the Act, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Pursuant to the authority of section 104(a)(3), the Department h…