Ann. 2007-61 — Pre-approved defined benefit plans; GUST amendments. This announcement states that the program for GUST amendments for pre-approved defined benefit plans is be… IRCAnnouncementsJul 9, 2007
… pre-approved plans. [6] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Rev. Proc. 2007-49 — Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Comm… IRCRevenue ProceduresJul 23, 2007
…anQuestions@irs.gov.
[2] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465; the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Ann. 2007-90 — Pre-approved defined contribution plans; determination letters. This announcement states that the program for determination letters for pre-approved defined co… IRCAnnouncementsOct 15, 2007
…27, 2006-1 C.B. 945.
[7] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007
… reflects law changes under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. 107-16 (with technical corrections made by the Job Creation and Worker Assistance Act of 2002 (JCWAA), Pub. L. 104-147, the Pension Funding Equity Act of 2004 (PFEA), Pub. L. 108-218, the American Jobs Creation A…
IRCCourt RulingsFeb 28, 2024related by meaning
…ision . See, e.g. , Surface Transportation and Veterans Health
Care Choice Improvement Act of 2015, Pub. L. No. 114-41, § 2005(b),
129 Stat. 443, 457 (providing that amendment to section 6015(e) “shall
apply to . . . returns filed after the date of the enactment of this Act [and
to] returns filed on or before such date…
Rev. Proc. 2005-66 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … IRCRevenue ProceduresSuperseded Sep 12, 2005
…t a toll-free call).
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465; the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
79 FR 51118 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Aug 27, 2014related by meaning
lic Law 111-148, 124 Stat. 119, as amended by Public Law 111-152, 124 Stat. 1029; Secretary of Labor's Order 3-2010, 75 FR 55354 (September 10, 2010). The Department of Health and Human Services regulations are adopted pursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 …
Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2004
…ey employees? Yes No
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Notice 2005-95 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… IRCNoticesDec 19, 2005related by meaning
…emedial amendment cycle.
Pension Funding Equity Act of 2004 The Pension Funding Equity Act of 2004, Pub. L. 108-218 (PFEA) was enacted on April 10, 2004. PFEA amended § 415(b)(2)(E)(ii) applicable for the plan years beginning in 2004 and 2005. Under § 101(c) of PFEA, the deadline to amend plans to comply with the chang…
Ann. 2004-71 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… IRCAnnouncementsOct 4, 2004
…NFORMATION
Reserved.
[1] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
Notice 2003-49 — EGTRRA; employee plans' user fees. This notice describes when a plan's EGTRRA remedial amendment period under section 401(b) of the Code is considered to begin… IRCNoticesAug 11, 2003
…10 of Notice 2002-1.
[2] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… IRCProposed Rules (FR)Proposed Jul 12, 2023related by meaning
…, 16942, 16958 (April 8, 1997);
see also69 FR 78720 (December 30, 2004).
Back to Citation
15.
See Public Law 111-148, section 1312(c)(1) and 45 CFR 156.80.
Back to Citation
16.
81 FR 38019 (June 10, 2016).
Back to Citation
17.
81 FR 75316 (October 31, 2016).
Back to Citation
18.
Id.
at 75317-75318.
Back to Citati…
Notice 2015-58 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. … IRCNoticesSep 14, 2015
…b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Pub. L. No.111–192 (PRA 2010), amended section 104 of PPA ’06, as originally enacted, to add a new section 104(d). Section 104(d) of PPA ‘06 expands the group of plans covered by the delayed effective date of section 104…
77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page ERISAFinal Rules (FR)Jul 16, 2012related by meaning
…n shall be furnished to the U.S. Department of Labor electronically in accordance with instructions published by the Department; or may be sent to the following address: U.S. Department of Labor, Employee Benefits Security Administration, Office of Enforcement, P.O. Box 75296, Washington, DC 20013; and
* * * * *
Signed…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…n 100 participants to be small entities.[99] The basis of this definition is found in ERISA section 104(a)(2), which permits the Secretary of Labor to prescribe simplified annual reports for plans that cover fewer than 100 participants. Under ERISA section 104(a)(3), the Secretary may also provide for exemptions or sim…
77 FR 70620 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRCProposed Rules (FR)Proposed Nov 26, 2012related by meaning
lic Law 111-148, 124 Stat. 119, as amended by Public Law 111-152, 124 Stat. 1029; Secretary of Labor's Order 3-2010, 75 FR 55354 (September 10, 2010). The Department of Health and Human Services regulations are proposed to be adopted, with respect to 45 CFR part 146, pursuant to the authority contained in sections 2702…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
… 100 participants to be small entities.[359]
The basis of this definition is found in ERISA Section 104(a)(2), which permits the Secretary of Labor to prescribe simplified annual reports for plans that cover fewer than 100 participants. Under ERISA Section 104(a)(3), the Secretary may also provide for exemptions or sim…
IRCCourt RulingsMay 14, 2012
…ross income are construed narrowly.
See Commissioner v. Schleier, 515 U.S. 323, 328 (1995). Section 104 provides in pertinent part as follows:
SEC. 104. COMPENSATION FOR INJURIES OR SICKNESS.
(a) In General.-Except in the case of amounts attributable to
(and not in excess of) deductions allowed under section 213 (relat…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012
le on small entities and seeking public comment on such impact. Small entities include small businesses, organizations and governmental jurisdictions. For purposes of analysis under the RFA, EBSA proposes to continue to consider a small entity to be an employee benefit plan with fewer than 100 participants. The basis o…