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80 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 86 FR 66662 — Prescription Drug and Health Care Spending
    IRCFinal Rules (FR)Nov 23, 2021related by meaning
    notice that a provider, facility, or provider of air ambulance services has initiated the Federal IDR process, upon sending or receiving such notice. (2) The Director will coordinate with the Departments in resolving matters under 26 CFR 54.9816-8T(c)(4)(vii)(A)( 1), 29 CFR 2590.716-8(c)(4)(vii)(A)( 1), or 45 CFR 149.…
  2. 89 FR 85750 — Enhancing Coverage of Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Oct 28, 2024related by meaning
    nd recordkeeping requirements State regulation of health insurance Douglas W. O'Donnell, Deputy Commissioner, Internal Revenue Service. Lisa M. Gomez, Assistant Secretary, Employee Benefits Security Administration, Department of Labor. Xavier Becerra, Secretary, Department of Health and Human Services. DEPARTMENT OF TH…
  3. 55 T.C. 1144 — Loevsky v. Commissioner
    IRCCourt RulingsMar 31, 1971
    …uesting a determination letter on the qualification of the pension plan under section 401(a) of the 1954 Code and on the exemption of the trust under section 501(a) of the 1954 Code. Following an exchange of correspondence and several conferences between the representative of L & L and the district director’s office at…
  4. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    ns, and as such would have no implications for the States or the relationship or distribution of power between the National Government and the States. List of Subjects in 29 CFR Part 2570 Administrative practice and procedure Employee benefit plans Employee Retirement Income Security Act Federal Employees' Retirement S…
  5. 35 T.C. 1217 — Searl v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …. FoeeesteR, Judge: Respondent has determined deficiencies in petitioners’ income tax for the years 1954,1955, and 1956 and an addition to tax for the year 1954 as follows: The sole issue remaining for our consideration is whether petitioners received taxable annuity income for the years in question, the disposition of…
  6. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014related by meaning
    plans, and, as such, have no implications for the States or the relationship or distribution of power between the national government and the States. List of Subjects in 29 CFR Part 2550 Employee benefit plans Exemptions Fiduciaries Investments Pensions Prohibited transactions Reporting and recordkeeping requirements,…
  7. 50 T.C. 585 — Brooks v. Commissioner
    IRCCourt RulingsJul 22, 1968
    … as W. H. Miner Pension Trust, qualified under sections 401 and 501 of the Internal Revenue Code of 1954, in which the decedent was a participant. His account on retirement was $57,573.34 and was paid to him soon thereafter on April 5,1956. By letter dated August 2, 1954, decedent tendered his resignation, effective De…
  8. 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, 2005related by meaning
    ments expect that the benefits of these regulations, which can be very large for a particular affected individual, will justify their costs. * * * * * Proposed Amendments to the Regulations Internal Revenue Service 26 CFR Chapter I Accordingly, 26 CFR part 54 is proposed to be amended as follows: PART 54 — PENSION EXCI…
  9. Treas. Reg. § 1.72-4(b)(2)(i) — Exclusion ratio.
    IRCRegulationsJul 26, 2016
    …escribed in section 72(i) and paragraph (b)(3) of § 1.72-5, the annuity starting date is January 1, 1954, or the first day of the first period for which an amount is received as an annuity by the surviving annuitant, whichever is the later; (b)(2)(ii) (ii) In the case of the transfer of an annuity contract for a valuab…
  10. 29 C.F.R. § 2580.412-33(a) — Introductory statement.
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) This part discusses the meaning and scope of section 13(c) of the Welfare and Pension Plans Disclosure Act of 1958 (76 Stat. 39, 29 U.S.C. 308d(c)) (hereinafter referred to as the Act). This provision makes it unlawful “for any person to procure any bond [required by the Act] from any surety or other company or…
  11. Treas. Reg. § 1.72-6(a)(3) — Investment in the contract.
    IRCRegulationsJul 26, 2016
    …000 in each of the years 1950, 1951, 1952, and 1953, prior to the annuity starting date (January 1, 1954). Under the Internal Revenue Code of 1939, $300 of each of these payments (3 percent of $10,000) was includible in his gross income, and the remaining $700 was excludable therefrom during each of the taxable years m…
  12. 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
    red by American workers and their families when abusive MEWAs become insolvent and fail to reimburse medical claims. List of Subjects 29 CFR Part 2560 Administrative practice and procedure Employee welfare benefit plans Employee Retirement Income Security Act Law enforcement Pensions Multiple employer welfare arrangeme…
  13. Treas. Reg. § 1.101-6(a) — Effective date.
    IRCRegulationsJul 9, 2026
    …ded in paragraph (h)(4) of § 1.101-4, the provisions of section 101 of the Internal Revenue Code of 1954 and §§ 1.101-1, 1.101-2, 1.101-3, and 1.101-4 are applicable only with respect to amounts received by reason of the death of an insured or an employee occurring after August 16, 1954. In the case of such amounts, th…
  14. T.D. 9166 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir…
    IRCTreasury DecisionsFeb 22, 2005related by meaning
    The Department of the Treasury final rule is adopted pursuant to the authority contained in sections 7805 and 9833 of the Code (26 U.S.C. 7805, 9833). The Department of Labor final rule is adopted pursuant to the authority contained in 29 U.S.C. 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185…
  15. Treas. Reg. § 1.404(a)-13(c) — Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
    IRCRegulationsMay 18, 2016
    …verlapping trusts or plans consist of a pension trust and a profit-sharing trust put into effect in 1954 and covering the same employees may be illustrated as follows: Illustration of Application of Provisions of Section 404(a)(7) and of Treatment of Carryovers for Overlapping Pension and Profit-Sharing Trusts Put Into…
  16. 79 FR 59130 — Amendments to Excepted Benefits
    IRCFinal Rules (FR)Oct 1, 2014related by meaning
    ing requirements, and State regulation of health insurance John Dalrymple, Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: September 25, 2014. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). Signed this 25th day of September, 2014. Phyllis C. Borzi, Assistant Secre…
  17. 29 C.F.R. § 2550.403b-1(a) — Exemptions from trust requirement.
    ERISARegulationsJan 1, 2017
    … participants of which are employees described in section 401(c)(1) of the Internal Revenue Code of 1954; or (a)(3)(ii) (ii) Which consists of one or more individual retirement accounts described in section 408 of the Internal Revenue Code of 1954. To the extent that such plan's assets are held in one or more custodial…
  18. 81 FR 75316 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Oct 31, 2016related by meaning
    d support Reporting and recordkeeping requirements 45 CFR Parts 144, 146 and 147 Health care Health insurance Reporting and recordkeeping requirements 45 CFR Part 148 Administrative practice and procedure Health care Health insurance Penalties Reporting and recordkeeping requirements John Dalrymple, Deputy Commissioner…
  19. 86 FR 55756 — Requirements Related to Surprise Billing; Part II
    IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
    ted page 55757) in this document. The preamble to the temporary regulations contains the agency's rationale and provides a regulatory impact analysis. Drafting Information The principal author of this notice of proposed rulemaking is Kari DiCecco, Office of Associate Chief Counsel (Employee Benefits, Exempt Organizatio…
  20. 75 FR 5452 — Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008
    IRCProposed Rules (FR)Proposed Feb 2, 2010related by meaning
    If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. Drafting Information The principal author of these proposed regulations is Russ Weinheimer, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. …