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  1. TR 2011-03 — Technical Release 2011-03
    ERISADOL Technical ReleasesSep 13, 2011
    …media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
  2. DOL Office of Administrative Law Judges — USDOL v. FNW BANCORP, INC.
    ERISACourt RulingsNov 8, 1996related by meaning
    erial of fact is found to have been raised, the administrative law judge may issue a decision which . . . shall become a final order." In light of the foregoing, Respondent's withdrawal of its request for hearing is hereby GRANTED and this matter is hereby DISMISSED. JOHN M. VITTONE Chief Administrative Law Judge Washi…
  3. 78 FR 33158 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
    IRCFinal Rules (FR)Jun 3, 2013
    … final regulations implementing the HIPAA nondiscrimination and wellness provisions on December 13, 2006 at 71 FR 75014 (the 2006 regulations).[4] The 2006 regulations divided wellness programs into two general categories: Participatory wellness programs and health-contingent wellness programs. Under the 2006 regulatio…
  4. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    y the ASO to receive information under section 6104(c) on behalf of the ASO, as specified in paragraph (f)(2) of this section. (2) Designation by ASO. An ASO may designate state officers or employees to receive information under section 6104(c) on the ASO's behalf by specifying in writing each person's name and job tit…
  5. 91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction
    IRCFinal Rules (FR)Aug 28, 2026related by meaning
    on, Publications and Regulations, Associate Chief Counsel, (Procedure and Administration) Department of the Treasury. In concurrence: Kurt D. Dykstra, General Counsel, Office of Personnel Management. [FR Doc. 2026-17622 Filed 8-27-26; 8:45 am] BILLING CODE 6325-63-P; 4831-GV-P; 4510-29-P; 4169-69-P
  6. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927001 Release Date: 7/5/2019 Index Number: 4976.01-00, 419.00-00, 111.00-00 ------------------------------------------------------------ --------- -------------------------- ---------------------------------------- -------------------…
  7. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011
    …media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
  8. Notice 2008-7 — Diversification; transition rules; extension. This notice provides an extension of certain transitional rules with respect to the diversification requirements …
    IRCNoticesJan 22, 2008
    …t of employer securities that are not imposed on the investment of other assets of the plan. Notice 2006-107 provides transitional guidance with respect to § 401(a)(35). For example, Part III.D of Notice 2006-107 provides that a restriction or condition with respect to employer securities generally includes: (1) a rest…
  9. T.D. 9302 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap…
    IRCTreasury DecisionsJan 29, 2007
    …le. (i) Facts. Corporation M, an S corporation under section 1361, establishes Plan P as an ESOP in 2006, with a calendar plan year. Plan P is a qualified plan that includes terms providing that a prohibited allocation will not occur during a nonallocation year in accordance with section 409(p). On December 31, 2006, a…
  10. PLR 201552002 — Separate Lines of Business and Operating Units
    IRCPrivate Letter RulingsDec 24, 2015related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201552002 Release Date: 12/24/2015 Index Number: 414.18-00 ------------------------------ ----------------------------------- -------------------------------------------- --------------------------------------------- Third Party Communica…
  11. Notice 2007-28 — Deductibility; contributions; sections 801 and 803 of the Pension Protection Act of 2006. This notice addresses, in question and answer format, the deductibili…
    IRCNoticesApr 2, 2007
    Notice 2007-28 Certain Deduction Limits Under the Pension Protection Act of 2006 This notice provides guidance on certain of the changes made by the Pension Protection Act of 2006, Pub. L. 109-280 (PPA ’06), to § 404 of the Internal Revenue Code (Code). Section 404 generally provides rules concerning the deduction for …
  12. PLR 200122009 — Unforeseeable Emergency
    IRCPrivate Letter RulingsJun 1, 2001related by meaning
    ERT D. PATCHELL Assistant Chief, Qualified Plans Branch 2 Office of the Division Counsel/ Associate Chief Counsel (Tax Exempt and Government Entities) Enclosure: Copy for 6110 purposes