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61. T.C. Memo. 2012-300 — Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner
    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…
62. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    ….  13 CFR 121.201 (2011). Back to Citation 44.  15 U.S.C. 631 et seq. (2011). Back to Citation 45.  Public Law 104-4, 109 Stat. 48 (1995). Back to Citation [FR Doc. 2026-03723 Filed 2-24-26; 8:45 am] BILLING CODE P
63. 83 FR 7437 — Short-Term, Limited-Duration Insurance
    IRCProposed Rules (FR)Proposed Feb 21, 2018related by meaning
    rance” in § 144.103 of this subchapter is applicable [DATE 60 DAYS AFTER DATE OF PUBLICATION OF THE FINAL RULE IN THE FEDERAL REGISTER ]. Footnotes 1.  Public Law 104-191, 110 Stat. 1936 (August 21, 1996). Back to Citation 2.  Public Law 104-204, 110 Stat. 2944 (September 26, 1996). Back to Citation 3.  Public Law 110-…
64. 80 FR 41318 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Jul 14, 2015related by meaning
    … 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1185d, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Pub. L. 104-191, 110 Stat. 1936; sec. 401(b), Pub. L. 105-200, 112 Stat. 645 (42 U.S.C. 651 note); sec. 512(d), Pub. L. 110-343, 122 Stat. 3881; sec. 1001, 1201, and 1562(e), Pub. L. 111-148, 124 Stat. 119, as amended by…
65. 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.…
66. 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.…
67. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par.…
68. 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…
69. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025related by meaning
    …tion 48.  90 FR 11005 (Feb. 28, 2025). The Executive Order was issued on February 25, 2025, and was published in the Federal Register on February 28, 2025. Back to Citation 49.  45 CFR § 180.50 (Nov. 27, 2019). Back to Citation [FR Doc. 2025-09858 Filed 5-30-25; 8:45 am] BILLING CODE 4510-29-P
70. 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…
71. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020related by meaning
    …4) (noting that expectations are necessarily adjusted in areas that “ha[ve] long been the source of public concern and the subject of government regulation”); Franklin Mem'l Hosp. v. Harvey, 575 F.3d 121, 128 (1st Cir. 2009) (holding that a claimant's investment-backed expectations were “tempered by the fact that it op…
72. 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…
73. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
74. 124 T.C. No. 12 — Charles P. Stepnowski v. Commissioner
    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…
75. 75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request
    ERISAFinal Rules (FR)Mar 2, 2010related by meaning
    Assistant Secretary, Employee Benefits Security Administration, Department of Labor. Footnotes 1.  Pub. L. 109-280, 120 Stat. 780. Back to Citation 2.  On January 2, 2009, the Department published in the Federal Register a final rule, effective March 3, 2009, that establishes procedures relating to the assessment of ci…
76. Ann. 2015-13 — This announcement explains the effect of H.R. 2591, which became Public Law 113–243. The announcement also explains how taxpayers should report the rollover of…
    IRCAnnouncementsApr 13, 2015related by meaning
    oyees within 90 days of the payment or, if later, within 90 days of enactment of WRERA. Form 8935, Airline Payments Report, was used for this purpose. P.L. 113–243 amended the definition of “airline payment amount” in the FAA Act to include a payment made under the authority of a Federal bankruptcy court in a case file…