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77 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  2. 89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction
    IRCProposed Rules (FR)Proposed Mar 25, 2024related by meaning
    01:PR (REG-108761-22) room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Charles D. Wien of the Office of Associate Chief Counsel (Passthroughs & Special Industries), (202) 317-5279; concerning submissions…
  3. TR 2011-02 — Technical Release 2011-02
    ERISADOL Technical ReleasesJun 22, 2011
    standards established under section 2719(b)(1) of the PHS Act and must meet the requirements set forth in paragraph (d) of the July 2010 regulations. Accordingly, there may be external review processes authorized under PHS Act section 2719(b)(1) and paragraph (c) of the July 2010 regulations (hereinafter referred to a…
  4. 91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction
    IRCFinal Rules (FR)Jul 9, 2026related by meaning
    f the Office of Associate Chief Counsel (Passthroughs, Trusts & Estates) (202) 317-5279 (not a toll-free number). SUPPLEMENTARY INFORMATION: Authority This document amends the Income Tax Regulations (26 CFR part 1) by adding final regulations under section 6011 of the Internal Revenue Code (Code) to identify certain CR…
  5. 88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya
    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…
  6. 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
    …opose to clarify that MSPs will be subject to the Federal external review process under PHS section 2719(b)(2) and paragraph (d) of the internal claims and appeals and external review regulations. In doing so, the Departments interpret section 2719(b)(2) to apply to all plans not subject to a State's external review pr…
  7. 77 FR 42462 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction
    IRCProposed Rules (FR)Proposed Jul 19, 2012related 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…
  8. PLR 200737046 — Tax on Prohibited Transactions
    IRCPrivate Letter RulingsSep 14, 2007related by meaning
    , , , , , , , , , , , , , , , , , ,
  9. PLR 201446036 — Roth IRA
    IRCPrivate Letter RulingsNov 14, 2014related by meaning
    ount, (2) the taxpayer must provide the trustee (and the transferee trustee, if different from the transferor trustee) with specified information that is sufficient to effect the recharacterization, and (3) the trustee must make the transfer. Sections 301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in ge…
  10. REG-118988-22 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Feb 18, 2025related by meaning
    ration) by email at publichearings@irs.gov (preferred) or by telephone at (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Authority These proposed regulations are issued under the express delegation of authority under section 7805 of the Code. Section 7805(a) directs the Secretary of the Treasury or …
  11. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 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…
  12. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (a)(5) (5) Rule includes Treasury regulations, whether issued or under preparation for issuance as notices of proposed rulemaking or as Treasury decisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
  13. 87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities
    IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
    ides the Secretary with the authority to “prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.” On June 7, 2019, the Department of the Treasury (“Treasury Department”) and the IRS published proposed regulations in the Federal Register (84 FR 26605) (the “2019 propo…
  14. 86 FR 55756 — Requirements Related to Surprise Billing; Part II
    IRCProposed Rules (FR)Proposed Oct 7, 2021
    …ad as follows: Authority: 26 U.S.C. 7805, unless otherwise noted. * * * * * Par. 2. Section 54.9815-2719 is amended by revising paragraphs (a), (c), (d), and (g) to read as follows: § 54.9815-2719 Internal claims and appeals and external review processes. [The text of proposed § 54.9815-2719(a), (c), (d), and (g) is th…
  15. 82 FR 47656 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Oct 13, 2017related 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 Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The …
  16. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    on 131.   See, e.g., ERISA sections 102, 104(b), and 503 and PHS Act sections 2715 and 2719 (incorporated in Code section 9815 and ERISA section 715). See also26 CFR 54.9815-2715 and 54.9815-2719; 29 CFR 2520.102-3, 2520.104b-1, 2560.503-1, 2590.715-2715, and 2590.715-2719; and 45 CFR 147.136 and 147.200. Back to Citat…
  17. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    7b; and subpart P issued under 5 U.S.C. 8903c. 2. Section 890.114 is amended by revising paragraph (a) to read as follows: § 890.114 Surprise billing. (a) A carrier must comply with requirements described in 26 CFR 54.9816-3, 54.9816-6A, 54.9816-6, 54.9816-8, 54.9816-9, 54.9817-2; 29 CFR 2590.716-3 through 2590.716-6, …