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67 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020
    …cting Plan Investments. 4. Interpretive Bulletin 2016-01 (IB 2016-01) and Field Assistance Bulletin 2018-01 (FAB 2018-01) The final rule also withdraws IB 2016-01 and removes it from the Code of Federal Regulations. Accordingly, as of publication of the final rule, IB 2016-01 may no longer be relied upon as reflecting …
  2. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007related by meaning
    …ision of insurance between members of a consolidated group. REG-105964-98 withdrawn. EMPLOYEE PLANS Notice 2007-81 Notice 2007-81 Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protection Act of 2006, the corporate bo…
  3. Notice 2017-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-m…
    IRCNoticesMay 30, 2017related by meaning
    EMPLOYEE PLANS Notice 2017–31 Notice 2017–31 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2017, and the 30-year Treasury rates. These rates reflect the applicat…
  4. 83 FR 38212 — Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Aug 3, 2018
    …at https://downloads.cms.gov/​files/​effectuated-enrollment-snapshot-report-06-12-17.pdf and “Early 2018 Effectuated Enrollment Snapshot”, June 2, 2018, available at https://www.cms.gov/​CCIIO/​Programs-and-Initiatives/​Health-Insurance-Marketplaces/​Downloads/​2018-07-02-Trends-Report-1.pdf. Back to Citation 23.  Kais…
  5. 82 FR 41365 — Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transactions in …
    ERISAProposed Rules (FR)Proposed Aug 31, 2017
    in the Federal Register of final amendments or January 1, 2018, whichever is earlier. 1. The BIC Exemption (PTE 2016-01) would be amended as follows: A. The date “January 1, 2018” would be deleted and “July 1, 2019” inserted in its place in the introductory DATES section. B. Section II(h)(4)—Level Fee Fiduciaries prov…
  6. REG-148326-05 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section…
    IRCProposed Rules (FR)Proposed Dec 22, 2008
    …pothetical underpayment for 2020. Example 2. The facts are the same as in Example 1, except that in 2018, Employee N had an excess charitable contribution the deduction of which was not permitted under section 170(b), and which was carried over to subsequent taxable years under section 170(d). For purposes of determini…
  7. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …the federal income tax withheld on the wages and the IR A distributions. T he IRS sent petitioner a notice based on the SFR , dated November 8, 2021, informing her that (1) the IRS had not received her 2018 return and (2) if she did not file it by December 8, 2021, the IRS would assess her proposed 2018 liability using…