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…
IRCCourt RulingsNov 15, 2004related by meaning
lan's participants and beneficiaries. (This
prohibition is not included in the tax provisions,
because of the difficulty in determining an appropriate measure for an excise tax.) [Iji at 309, 1974-3 C.B. at
470.)
* * * * * * *
Following present law with respect to private
foundations, under the substitute where a fiduc…
IRCProposed Rules (FR)Proposed Feb 24, 2014related by meaning
health plans
Health care
Health insurance
Medical child support
Reporting and recordkeeping requirements
45 CFR Part 147
Health care
Health insurance Reporting and recordkeeping requirements, and State regulation of health insurance
John Dalrymple,
Deputy Commissioner for Services and Enforcement, Internal Revenue Ser…
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 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related 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 proposed are Elizabeth Boone and Hannah Kim, Office of the Associate Chief Counsel (Income Tax & Accounting), IRS, and Benjamin Weaver, Of…
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 …
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024related 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
Exemptions
Fiduciaries
Party in interest
Pensions
Prohibited transactio…
PLR 200005001 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsFeb 4, 2000related by meaning
s Co. , 82 B.R. 58, 60 (Bankr. S.D.Ohio 1988)), and (iii) a penalty
is “[a]n enactment which has as its purpose the punishment of conduct perceived as wrongful ... regardless of the terminology employed by the legislature.” In re Kline
, 403
F.Supp. 974, 978 (D.Md.1975), aff’d
, 547 F.2d 823 (4
th
Cir. 1977).
history. …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAFinal Rules (FR)Oct 27, 2011related by meaning
nt of the proposed rule not discussed herein should refer to the Notice of Proposed Rulemaking at 75 FR 53172.
Section 2570.30 Scope of the Regulation Section 2570.30(b) of the proposed rule stated that “the Department may conditionally or unconditionally exempt any fiduciary or transaction, or class of fiduciaries or …
IRCRegulationsMay 18, 2016related by meaning
(e)(6)(iv) (iv) The Commissioner may, in revenue rulings, notices or other documents of general applicability, prescribe additional rules that may be necessary or appropriate to carry out the purposes of this section, including rules relating to the determination of an employee's projected primary insurance amount attr…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023related by meaning
nd recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care
Health insurance Medical child support
Reporting and recordkeeping requirements
45 CFR Part 146
Health care
Health insurance
Reporting and recordkeeping requirements
45 CFR Part 147
Aged…
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…
81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAFinal Rules (FR)Apr 8, 2016related by meaning
26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3).
Back to Citation
6.
Cerulli Associates, “Retirement Markets 2015.”
Back to Citation
7. The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…