ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
…DATES:
Written comments on the proposed amendment must be received by the Department by January 20, 2023. ADDRESSES:
All written comments and requests for a hearing concerning the proposed amendment to the class exemption should be sent to the Office of Exemption Determinations through the Federal eRulemaking Portal an…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010related by meaning
…Administration, Room N-5655, U.S. Department of Labor, 200 Constitution Avenue, NW., Washington, DC 20210, Attention: 408(b)(2) Interim Final Rule. All comments will be available to the public, without charge, online at
http://www.regulations.gov
and
http://www.dol.gov/ebsa,
and at the Public Disclosure Room, Employee…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
cope
201
.02 Form 5307 filing procedures
201
.03 Deviations from language of approved plan
202
.04 Adoption of plan prior to date of plan’s letter
202 .05 Timing of determination letter applications for adopting employers of pre-approved plans
202
SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR MULT…
87 FR 21600 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Apr 12, 2022related by meaning
…ct of 1986 (FERSA). The Department published the proposed rule in the
Federal Register on March 15, 2022, with a 30-day comment period that was scheduled to end on April 14, 2022. Since the proposed rule was published, the Department has received multiple requests from interested parties for the Department to provide a…
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016related by meaning
anagement Association); Comment Letter # 55 (U.S. Chamber of Commerce); Comment Letter # 62 (Investment Company Institute).
Back to Citation
29.
See Code section 4975(d) (enumerating several statutory prohibited transaction exemptions); Code section 4975(c)(2) (authorizing Secretary of the Treasury to grant exemption…
Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … IRCRevenue ProceduresJan 3, 2017
… submission of additional information requested after initial contact
201
.07 Encourages use of fax
202
.08 Address to send additional information
202
.09 Number of copies of additional information to be submitted
202
.10 30-day or 21-day period may be extended if justified and approved
202
.11 Case closed if taxpayer …
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
…s.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery:
Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
Comments received, including personal information provided, …
77 FR 41716 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page ERISAProposed Rules (FR)Proposed Jul 16, 2012related by meaning
o separate instructions provided by the Department. Such instructions will enable submission through a dedicated link on the Department's Web site, at www.dol.gov/ebsa/regs/feedisclosurefailurenotice.html.
The amendment proposed by this notice is the same as the amendment contained in the direct final rule. Please r…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…ns.gov.
Follow the Web site instructions for submitting comments.
Email:reg.comments@pbgc.gov.
Fax:
202-326-4112.
Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include the Regulatio…
PBGCProposed Rules (FR)Proposed Jul 22, 2010
….gov.
Follow the Web site instructions for submitting comments. E-mail: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery:
Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026.
Comments received, including personal information provided,…
Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
a Participant under this Section 2.2(b) shall file a designation of Beneficiary with the Funding Vehicle or Vehicles to which contributions are made. (2) Right to File a Different Election; Notice to Employee. This Section 2.2(b) shall not apply to the extent an Employee files an election for a different percentage re…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…'s edition of the
Federal Register
.
Back to Citation
21.
Internal Department calculation based on 2023 labor cost data. For a description of the Department's methodology for calculating wage rates, see
https://www.dol.gov/sites/dolgov/files/EBSA/laws-and-regulations/rules-and-regulations/technical-appendices/…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
….gov.
Follow the Web site instructions for submitting comments.
E-mail: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery: Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026.
All submissions must include the Regulation Identifier Numb…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
…s.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4112.
Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include the Regulatio…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023related by meaning
…his section apply to returns required to be filed for taxable years ending on or after December 31, 2023. (For returns required to be filed for taxable years ending before December 31, 2023, see this section as in effect and contained in 26 CFR part 1, as revised April 1, 2022.)
Par. 3.
Section 1.1471-0 is amended by r…
81 FR 25363 — Payment of Premiums; Late Payment Penalty Relief PBGCProposed Rules (FR)Proposed Apr 28, 2016
…s.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4112.
Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include the Regulatio…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020related by meaning
… from employment) of this section.
(l)
Dates; severability.
(1) This section is applicable July 27, 2020. (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as…
80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGCProposed Rules (FR)Proposed Jul 27, 2015
…s.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery: Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include the Regulatory Identification Number fo…
IRCCourt RulingsMar 7, 1977related by meaning
le classifications are founded on a rational basis, we conclude that section 402(a)(2) does not violate the due process clause of the Fifth Amendment. Decision will be entered for the respondent.
All statutory references are to the Internal Revenue Code of 1954, as in effect during the year in issue.
Sec. 402(a)(5) as …