82 FR 47658 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRCProposed Rules (FR)Proposed Oct 13, 2017related by meaning
ice (IRS), Treasury.
ACTION:
Notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY:
In this issue of the
Federal Register , the Department of Treasury and the IRS are issuing two sets of temporary regulations related to section 9815 of the Internal Revenue Code. The first set of temporary r…
78 FR 42027 — Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements ERISAProposed Rules (FR)Proposed Jul 15, 2013
…y the Department on or before August 7, 2013.
ADDRESSES: You may submit comments, identified by RIN 1210-AB20, by one of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments.
Email: e-ORI@dol.gov. Include RIN 1210-AB20 in the subject line of the …
Notice 2005-1 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti… IRCNoticesJan 10, 2005related by meaning
with Respect to Taxes on Income signed at Washington, D.C., on October 2, 1996.
The text of the Agreement is as follows:
COMPETENT AUTHORITY AGREEMENT The competent authorities of the United States and Switzerland hereby enter into the following agreement (“the Agreement”) regarding the qualification of certain U.S. an…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013
… the administrative hearing procedures for cease and desist orders. OMB assigned OMB control number 1210-0148 to the ICR but did not approve the ICR at the proposed rule stage.
In connection with publication of these final rules, the Department submitted a revision to the ICR under OMB Control Number 1210-0116. OMB app…
ERISADOL Technical ReleasesMay 8, 1991
…., Room N-5718, Washington, DC 20210 or email ebsa.opr@dol.gov and reference the OMB Control Number 1210-0084.
OMB Control Number 1210-0084 (expires 11/30/2027)
Footnotes
This document was updated in April, 2017 to reflect the current mailing address for section 101(e)(2) notices; the current penalty amount; and to inc…
IRCCourt RulingsApr 2, 2024related by meaning
, 1485 (2021)
(“ [A]s this Court has long made plain, pleas of administrative
inconvenience and self-serving regulations never ‘justify departing from the statute’s clear text. ’” (quoting Pereira v. Sessions, 138 S. Ct. 2105,
2118 (2018)); Chevron , 467 U.S. at 842– 43 (“If the intent of Congress is
clear, that is the…
ERISAProposed Rules (FR)Proposed May 8, 2013
…:
Comments are due on or before July 8, 2013.
ADDRESSES:
You may submit comments, identified by RIN 1210-AB20, by one of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments.
Email: e-ORI@dol.gov. Include RIN 1210-AB20 in the subject line of the …
IRCCourt RulingsJan 14, 2013related by meaning
sonable compensation and therefore not deductible under
section 162 (and thereby section 404), the 10% section 4972 excise tax applies to
that extent. V. Section 6651(a)(1) and (2) Additions to Tax
Respondent contends that the corporation is liable for section 6651(a)(1)
failure to file additions to tax of $10,050.95 a…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012
…regulations.gov. Follow the instructions for submitting comments.
Email: e-ORI@dol.gov. Include RIN 1210-AB47 in the subject line of the message.
Mail:
Office of Regulations and Interpretations, Employee Benefits Security Administration, Room N-5655, U.S. Department of Labor, 200 Constitution Avenue NW., Washington, DC…
REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013related by meaning
nation consistently for all taxable years), the members of the group are deemed to have a parent entity with a taxable year that is the calendar year. A health insurance issuer that has been designated as the parent entity of an aggregated group may leave that group as a result of a merger, disposition, or other corpor…