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61. T.C. Memo. 2000-171 — Van Roekel Farms, Inc. v. Commissioner
    IRCCourt RulingsMay 24, 2000
    …rtion to their compensation. 5 For years ending July 31, 1994, 1995, and 1996, the plan filed Forms 5500–C/R, Return/Report of Employee Benefit Plan, showing contributions of $2,250, $2,700, and $2,550, respectively. Similarly, for each of those years, petitioner deducted $2,250, $2,700, and $2,550, respectively, on Fo…
62. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
63. 29 C.F.R. § 2570.97 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.41.
64. 83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Nov 19, 2018
    in total costs of $4,550,453 as shown below: Labor and Benefits $2,708,603 Corporate Overhead (68%) 1,841,850 Labor, Benefits, and Overhead 4,550,453 Dividing this total cost by the projected population of initial enrollment and renewal applications for fiscal years 2018 through 2020 results in a cost per application …
65. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
66. 84 FR 20801 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCFinal Rules (FR)May 13, 2019
    s results in total costs of $4,550,453 as shown below: Labor and Benefits $2,708,603 Corporate Overhead (68%) $1,841,850 Labor, Benefits, and Overhead $4,550,453 Dividing this total cost by the projected population of initial enrollment and renewal applications for fiscal years 2018 through 2020 results in a cost per a…
67. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
68. 79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards
    IRCFinal Rules (FR)Oct 10, 2014
    …e. Mail: Gary A. Kuiper, Counsel, Executive Secretary Section, NYA-5046, Attention: Comments, FDIC, 550 17th Street NW., Washington, DC 20429. Hand Delivery/Courier: The guard station at the rear of the 550 17th Street Building (located on F Street) on ( printed page 61441) business days between 7:00 a.m. and 5:00 p.m.…
69. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
70. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    … in O’s 2015 taxable year. (ii) The $500,000 deduction limitation for 2015 is applied first to L’s $550,000 of AIR for 2015. Because the $550,000 of AIR in 2015 is greater than the deduction limit, O may deduct only $500,000 of the AIR for 2015, and $50,000 of the $550,000 of AIR is not deductible for any taxable year.…
71. 29 C.F.R. § 4907.102 — Application.
    PBGCRegulationsJan 1, 2017related by meaning
    This part applies to all programs or activities conducted by the agency.
72. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    … in O’s 2015 taxable year. (ii) The $500,000 deduction limitation for 2015 is applied first to L’s $550,000 of applicable individual remuneration for 2015. Because the $550,000 otherwise deductible by O in 2015 is greater than the deduction limitation, O may deduct only $500,000 of the applicable individual remuneratio…
73. 29 C.F.R. § 2570.63 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
74. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    6, 2015). Back to Citation 13.  26 CFR 54.9815-2715(a)(4)(ii)(A), 29 CFR 2590.715-2715(a)(4)(ii)(A), 45 CFR 147.200(a)(4)(ii)(A). Back to Citation 14.  26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 15.  85 FR 72158 (Nov. 12, 2020). See also On Decembe…
75. 29 C.F.R. § 2570.117 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
76. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023
    r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
77. 29 C.F.R. § 2570.137 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
78. 29 C.F.R. § 2570.167 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
79. 29 C.F.R. § 2570.67 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
80. 29 C.F.R. § 2570.98 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.57.