78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-… IRCFinal Rules (FR)Nov 13, 2013
nt Secretary for Planning and Evaluation, pp. 43-44.
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14.
See
section 1302(b)(1)(E) of the Affordable Care Act.
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15. For self-insured group health plans, large group market health plans, and grandfathered health plans, to determine which benefits are EHB for purposes of complying with…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…1. The authority citation for part 4000 continues to read as follows:
Authority:
29 U.S.C. 1082(f), 1302(b)(3).
§ 4000.3
[Amended]
2. In § 4000.3(b):
a. Paragraph (b)(1)(i) is removed.
b. Paragraphs (b)(1)(ii), (b)(1)(iii), and (b)(1)(iv) are redesignated as paragraphs (b)(1)(i), (b)(1)(ii), and (b)(1)(iii) respectivel…
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
on requirements and does not create new collection requirements not already approved by the Office of Management and Budget.
VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and …
78 FR 35754 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 14, 2013
…ER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 237, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For…
78 FR 56603 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 13, 2013
…ER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 240, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates For PBGC Payments
* * * * *
Rate set
For…
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
…ECISIONS
1. The authority citation for part 4003 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3)
§ 4003.32
[Amended]
2. Amend § 4003.32 by removing “§ 4903.33 of this chapter, by a date 60 days (or more) thereafter” and replacing it with “part 4903 of this chapter, by the date”.
§ 4003.32
[Amended]
3. Ame…
IRCCourt RulingsMar 24, 1993
1302-1303. Moreover, the account balances of employees who died or retired at normal retirement age were fully vested upon occurrence of such events. Halliburton also contends that 437 employees of the IMCO Division who were transferred to the M-I joint venture and ceased participating in the Halliburton plan should n…
ERISARegulationsOct 1, 2020related by meaning
(i) (i) Service of notices and filing of statements.
(i)(1) (1) Service of a notice for purposes of paragraphs (c) and (g) of this section shall be made:
(i)(1)(i) (i) By delivering a copy to the administrator or representative thereof;
(i)(1)(ii) (ii) By leaving a copy at the principal office, place of business, or re…
76 FR 34847 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 15, 2011
…ER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 213, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For…
76 FR 56973 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 15, 2011
…ER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 216, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For…
80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015related by meaning
ntee's current or prior taxable year (or annual accounting period if the grantee does not have a taxable year for United States federal tax purposes). Written advice that a grantee met the public support test under section 170(b)(1)(A)(vi) or section 509(a)(2) for a test period of five years will be treated as current …
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…
86 FR 73976 — Revision of Annual Information Return/Reports ERISAFinal Rules (FR)Dec 29, 2021related by meaning
he sponsoring organization on the grounds that the information constitutes an invasion of privacy).
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15.
5 U.S.C. 601
et seq.
(1980). Back to Citation
16.
5 U.S.C. 551
et seq.
(1946).
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17.
5 U.S.C. 604 (1980).
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18.
2 U.S.C. 1501
et seq.
(1995).
Back to Citation
19.
E…
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 …