Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010
… 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. 107-147), the Pension Funding Equity Act of 2004 (PFEA), Pub. L. 108-218, the Pension Protection Act …
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
Division O of the Further Consolidated Appropriations Act, 2020 (Pub. L. 116-94).
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9.
SECURE Act Section 202(c).
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10. DOL sought comments through a Request for Information published on July 31, 2019, on “open” MEP structures (those without the need for any commonality among the partici…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
hearing, contact Vivian Hayes at (202) 317-6901 (not a toll-free number) or by email to
publichearings@irs.gov
(preferred).
SUPPLEMENTARY INFORMATION: Background
I. Overview
This document contains proposed regulations that would amend the Income Tax Regulations (26 CFR part 1) under sections 170 and 706 of the Internal…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
…ination provisions from section 2702 to section 2705, with some modifications.
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5.
Public Law 104-191.
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6.
Public Law 111-148.
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7.
Public Law 111-152.
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8.
Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… IRCNoticesAug 22, 2022
…) to reflect certain provisions of Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (2019), known as the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), and section 104 of Division M of the Further Consolidated Appropriations Act, 2020, know…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
suance of final regulations or other applicable guidance. This document also provides notice of a public hearing on these proposed regulations.
DATES: Written or electronic comments must be received by March 18, 2013. Outlines of topics to be discussed at the public hearing scheduled for April 23, 2013, at 10:00 a.m., …
85 FR 26351 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak IRCFinal Rules (FR)May 4, 2020related by meaning
…9 pandemic, and the same reasons underlying the issuance of the January 31, 2020 declaration that a public health emergency exists under section 319 of the Public Health Service Act (PHS Act).
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6.
Section 104 of the Title I of Health Insurance Portability and Accountability Act of 1996 (HIPAA) requires…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
…05/. Back to Citation
3.
Congressional Research Services, Summary of FOIA Improvement Act of 2016, Public Law 114-185, June 30, 2016.
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4.
See 82 FR 26990 (June 13, 2017).
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5.
Public Law 104-231.
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6.
S. Rep. 104-272, May 15, 1996.
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7.
153 Cong. Rec. S…
IRCCourt RulingsOct 25, 2012
…nce.
3GUST.is a collective acronym for the following legislation: (1) Uruguay
Round Agreements Act, Pub. L. No. 103-465, 108 Stat. 4809 (1994), which
implemented the Uruguay Round of General Agreement on Tariffs and Trade; (2)
Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L.
No. 103-353, 108 S…
IRCCourt RulingsJun 4, 2014related by meaning
alth Care Act of 2006 (TRHCA)2, Pub. L. No. 109-432,
div. A, sec. 406, 120 Stat. at 2958, effective December 20, 2006. We hold that we
do.3
Background The following background is drawn from the petition and respondent's
motion to dismiss for lack of subject matter jurisdiction and responses filed by
both parties. We no…
Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 23, 2013
…, the 2013 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110–28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
ERISAProposed Rules (FR)Proposed May 7, 2014related by meaning
…r review.
E. Unfunded Mandates Reform Act For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), as well as Executive Order 12875, this proposed rule does not include any Federal mandate that may result in expenditures by State, local, or tribal governments in the aggregate of more than $100 million,…
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…, the 2012 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109-280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110-28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
82 FR 47838 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017related by meaning
… 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1185d, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Public Law 104-191, 110 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 U.S.C. 651 note); sec. 512(d), Public Law 110-343, 122 Stat. 3881; sec. 1001, 1201, and 1562(e), Public Law 111-148, 124 Stat. 119, a…
Ann. 2005-36 — EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The ann… IRCAnnouncementsMay 23, 2005
…n-mass submitter pre-approved plans.
[1] Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16
[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 Jo…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…et seq.
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53.
5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551.
Back to Citation
54.
Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
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55.
17 CFR 240.10b-16.
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[FR Doc. 2023-23782 Filed 11-2-23; 8:45 am]
BILLING CODE 4510-29-P
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022
…ted States v. Windsor, pursuant to Notice 2014-19. • Final regulations under section 7701 that were published on September 2, 2016 (TD 9785, 81 FR 60609), define terms describing the marital status of taxpayers for federal tax purposes.
9. Disaster-related Rules:
• Section 502 of the Disaster Tax Relief and Airport and…
Notice 2020-51 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… IRCNoticesJul 13, 2020
…irement plans under section 2203 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub.L. 116-136, 134 Stat. 281 (2020). In particular, the notice:
permits rollovers of waived required minimum distributions (RMDs) and certain related payments, including an extension of the 60-day rollover period for ce…
75 FR 34571 — Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act IRCProposed Rules (FR)Proposed Jun 17, 2010related by meaning
If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the
Federal Register
.
Drafting Information The principal author of these proposed regulations is Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The …
IRCCourt RulingsApr 26, 2005
…,
the IRS stated that the changes that were made to the
qualification requirements by the following public laws had been considered in reaching its determination: The Uruguay Round
Agreements Act, Pub. L. 103-465, 108 Stat. 4809; the Uniformed
Services Employment and Reemployment Rights Act of 1994, Pub. L.
103-353, 10…