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81. 84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui…
    IRCProposed Rules (FR)Proposed May 24, 2019
    …rganizations, 79 FR 17240 (March 27, 2014) (the enhanced prudential standards rule), codified at 12 CFR part 252. Back to Citation 16.   See 12 CFR part 217 (Board); 12 CFR part 3 (OCC); 12 CFR part 324 (FDIC). Back to Citation 17.   See Subpart D of the regulatory capital rule, 12 CFR part 217 (Board); 12 CFR part 3 (…
82. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
83. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    …(3) the business purpose of the expenditure or use. Sanford , 50 T.C. at 827; Temp. Treas. Reg. § 1.274-5T(a). Substantiation for this purpose requires the taxpayer to maintain an account book, a diary, a log, a statement of expenses, trip sheets, or a similar record prepared contemporaneously with the expenditure and …
84. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
85. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    …(Year 1 Only) $1,580,009 $0 $4,224,622 $4,224,622 Subtotal: Costs (Year 1 Only) $86,907,365 $79,988,274 $79,988,274 $99,365,627 Printing and Postage Cost Additional Pension Benefit Statements (Year 1) $47,024,610 $74,835,538 $0 $37,417,769 Printing and Postage Cost Additional Pension Benefit Statements (Year 2) 1 $40,7…
86. 29 C.F.R. § 2570.115 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
87. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022related by meaning
    …ccordingly, the Treasury Department and the IRS adopts as final the temporary regulations adding 26 CFR 54.9816-6T and 54.9817-2T, published at 86 FR 36872 (July 13, 2021), and 26 CFR 54.9816-8T, published at 86 FR 55980 (October 7, 2021), with the following changes to 26 CFR part 54: PART 54—PENSION EXCISE TAXES 1. Th…
88. T.D. 9076 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid…
    IRCTreasury DecisionsSep 22, 2003related by meaning
    … comment on its impact on small business. Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 1 and 602 are amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Section 1.417(e)-1(b)(3) also issued …
89. REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie…
    IRCProposed Rules (FR)Proposed Jul 5, 2005related by meaning
    ion of the employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2)) are disregarded for this purpose. (4) Information required to be reported under sections 6041, 6051 and 6052. The safe harbor definition of compensation under this paragraph (d)(4) includes amounts that …
90. 29 C.F.R. § 2570.165 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
91. REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin…
    IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
    graph (g)(2) is satisfied if each eligible employee is given a notice (in writing or such other form as prescribed by the Commissioner) that explains— (i) The consequences of the amendment which reduces or suspends future safe harbor contributions; (ii) The procedures for changing their cash or deferred elections and, …
92. T.C. Memo. 2008-249 — David A. Hughes v. Commissioner
    IRCCourt RulingsNov 3, 2008
    …affg, . T . C :-,Memo . 1984-533 . As mentioned,, certain business expenses -described' in= section 274 .(d) are subject to strict . substantiation .rules .that supersedethe Cohan rule . Sanford v . Commissioner , . 50 T- .C . 823,E 827-828 (1968), affd . 412 F .2d 201 .(2d -Cir . 1969) . ; sec . :1 .274-'5T(a) ,` Temp…
93. 80 FR 5626 — Annual Funding Notice for Defined Benefit Plans
    ERISAFinal Rules (FR)Feb 2, 2015related by meaning
    …t has not yet finished exploring whether, and possibly how, to expand or modify the standards in 29 CFR 2520.104b-1(c) applicable to the electronic distribution of required plan disclosures.[17] Pending the completion of this review and issuance of further guidance, the Department notes that the general disclosure regu…