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Go to 42 U.S.C. § 410 (not yet in the library — opens the official source)
75 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 85 FR 40834 — Improving Investment Advice for Workers & Retirees
    ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
    to Citation 2.  26 CFR 54.4975-9(c), 40 FR 50840 (October 31, 1975). Back to Citation 3.  ERISA section 406 and Code section 4975. Back to Citation 4.  ERISA section 408(a) and Code section 4975(c)(2). Reorganization Plan No. 4 of 1978 (5 U.S.C. App. (2018)) generally transferred the authority of the Secretary of the T…
  2. 79 FR 76931 — Amendments to Excepted Benefits
    IRCProposed Rules (FR)Proposed Dec 23, 2014related by meaning
    the rule along with other specified information, and has been transmitted to Congress and the Comptroller General for review. IV. Statutory Authority The Department of the Treasury regulations are proposed to be adopted pursuant to the authority contained in sections 7805 and 9833 of the Code. The Department of Labor …
  3. Treas. Reg. § 1.410(a)-5(c)(3)(ii) — Year of service; break in service.
    IRCRegulationsSep 9, 2016
    …onth period ending December 31, 1981. The plan does not contain the provisions permitted by section 410(a)(5)(B) (relating to 3-year 100 percent vesting) and section 410(a)(5)(D) (relating to nonvested participants). Thereafter, he does not complete a year of service. As of January 1, 1982, in computing his period of s…
  4. Treas. Reg. § 1.411(d)-3(i) — Section 411(d)(6) protected benefits.
    IRCRegulationsJan 19, 2024related by meaning
    (i) (i) [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. Treas. Reg. § 1.410(b)-8(a)(2) — Additional rules.
    IRCRegulationsSep 9, 2016
    (a)(2) (2) Daily testing option. A plan satisfies section 410(b) for a plan year if it satisfies § 1.410(b)-2 on each day of the plan year, taking into account only those employees (or former employees) who are employees (or former employees) on that day. (a)(3) (3) Quarterly testing option. A plan is deemed to satisfy…
  7. 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
    tional provision at Section 2.2(b) and otherwise constitutes an eligible automatic contribution arrangement. See §§ 414(w)(3) and 4979(f) of the Code. 3.7 Protection of Persons Who Serve in a Uniformed Service. An Employee whose employment is interrupted by qualified military service under section 414(u) of the Code or…
  8. Treas. Reg. § 1.414(r)-5(g)(6) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016
    …ployee is taken into account if the employee is taken into account for purposes of applying section 410(b) with respect to any testing day for the testing year. For this purpose, employees described in section 410 (b)(3) and (b)(4) are excluded. However, section 410(b)(4) is applied with reference to the lowest minimum…
  9. 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 …
  10. 85 FR 72158 — Transparency in Coverage
    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…
  11. Treas. Reg. § 1.401(k)-1(b)(4)(iv)(A) — Certain cash or deferred arrangements.
    IRCRegulationsNov 17, 2025
    … (A) In general. If a cash or deferred arrangement is included in a plan (within the meaning of § 1.410(b)-7(b)) that is mandatorily disaggregated under the rules of section 410(b) (as modified by this paragraph (b)(4)), the cash or deferred arrangement must be disaggregated in a consistent manner. For example, in the …
  12. 81 FR 29765 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)May 13, 2016related by meaning
    INFORMATION REPORTING 1. The authority citation for part 4010 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1310. § 4010.14 [Amended] 2. In § 4010.14, the words “of up to $1,100 a day for each day that the failure continues” are removed. PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS 3. The authority c…
  13. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    U.S.C. 1108), 112 Stat. 2061; 25 U.S.C. 1647b. 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, 54.9816-3T through 54.9816-6T, 54.9816-6A, 54.9816-6, 54.9816-8T, 54.9816-8, 54.9817-1T, 54.98…
  14. 82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and 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…
  15. I.R.C. § 407(b) — Certain employees of domestic subsidiaries engaged in business outside the United States
    IRCCode / StatuteJan 23, 2000related by meaning
    …9] (b)(1) (1) Nondiscrimination requirements For purposes of applying section 401(a)(4) and section 410(b) with respect to an individual who is treated as an employee of a domestic parent corporation under subsection (a)— (b)(1)(A) (A) if such individual is a highly compensated employee (within the meaning of section 4…