IRCPrivate Letter RulingsMar 2, 2001
to determination letters, section 601.201(m) of the regulations
states that a determination letter “will be given the same effect upon examination of the return of the taxpayer to whom the determination letter was issued as is
described in paragraph (l) of this section, in the case of a ruling issued to a
taxpayer....…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…ck to Citation
133.
See 12 CFR 1002.14, comment 14(b)(3)-3.iv.
Back to Citation
134.
See 24 CFR 201.10(b)(1).
Back to Citation
135. “Consummation” would have the same meaning as in § 1026.35(c)(6)(ii), requiring that a copy of any appraisal obtained under § 1026.35(c)(6)(i) be given to the consumer no later than t…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 64538 — Quality Control Standards for Automated Valuation Models IRCFinal Rules (FR)Aug 7, 2024
…llows:
( printed page 64576)
Subpart A—Appraisals Generally
11. Add subpart B, consisting of §§ 722.201 through 722.203, to read as follows:
Subpart B—Quality Control Standards for Automated Valuation Models Used for Mortgage Lending Purposes
722.201
Authority, purpose, and scope.
722.202
Definitions.
722.203
Quality c…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…25 U.S. 299, 308 (1999).
Back to Citation
113. Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of the Secretary of the Treasury to grant administrative exemptions under Code section 4975 to the Secretary of Labor. Procedures Governing the Filing and Processing of Prohibit…
IRCProposed Rules (FR)Proposed Oct 31, 2023
…3 continues to read as follows:
Authority:
80 Stat. 379; sec. 3, 60 Stat. 238, as amended; 5 U.S.C. 201, 552.
2. Add subpart A before § 323.1;
3. Revise the first sentence of § 323.1; and
4. Add subpart B after § 323.5.
The additions and revision read as follows:
PART 323—DISCLOSURE OF RECORDS
Authority:
80 Stat. 379; …
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
75 FR 33688 — 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, 2010
…)
On or after
Before
i1
i2
i3
n1
n2
* * * * * * *
201
7-1-10
8-1-10
2.50
4.00
4.00
4.00
7
8
3. In appendix C to part 4022, Rate Set 201, as set forth below, is added to the table.
Appendix C to Part 4022—Lump Sum Interest Rates For Private-Sector Payments
* * * * *
Rate…
Notice 2024-22 — Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts IRCNoticesFeb 5, 2024related by meaning
tment and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket.
VI. DRAFTING INFORMATION The principal author of this notice is Jordan D. Kohl of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). Other…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023related by meaning
…ime employees under section 112 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on December 20, 2019, as Division O of the Further Consolidated Appropriations Act, 2020 (Pub. L. 116-94, 133 Stat. 2534 (2019)), and sections 125 and 401 of the SECURE 2.0 Act of 2022 (SECURE
…
Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… IRCRevenue ProceduresJan 2, 2020
…. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES?
200
.01 Notice to interested parties
201
.02 Time when notice must be given
201
.03 Content of notice
201
.04 Procedures for making information available to interested parties
202
.05 Information to be available to interested parties
202
.06 Special rules i…
83 FR 7437 — Short-Term, Limited-Duration Insurance IRCProposed Rules (FR)Proposed Feb 21, 2018related by meaning
…Order 13771, titled Reducing Regulation and Controlling Regulatory Costs, was issued on January 30, 2017. This proposed rule, if finalized as proposed, is expected to be an Executive Order 13771 deregulatory action.
IV. Statutory Authority
The Department of the Treasury regulations are proposed to be adopted pursuant t…
Notice 2011-3 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi… IRCNoticesJan 10, 2011
…ncome Security Act of 1974, as amended (ERISA), is parallel to § 430(c)(2) of the Code, and section 201(a)(1) of PRA 2010 amends section 303(c)(2) of ERISA in a manner parallel to the amendments made to § 430(c)(2) of the Code by section 201(b)(1) of PRA 2010. Section 201(a)(2) of PRA 2010 adds section 303(c)(7) of ERI…
Notice 2010-55 — This notice provides guidance on filing Form 5500 and Schedule SB for single-employer defined benefit plans for plan sponsors who are considering use of the sp… IRCNoticesAug 16, 2010
forth in sections 107(b) and 107(c) of PPA ’06, as amended by PRA 2010, are generally similar to the 2 plus 7-year schedule and the 15-year schedule. Section 303(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is parallel to § 430(c)(2) of the Code and section 201(a)(1) of PRA 2010 am…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
inistration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
Background This document contains amendments to 26 CFR parts 1, 35, and 54 under section 401 of the Internal Revenue Code (Code) and other sections of the Code relating to retireme…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
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 …
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.