Search the Pension Law Library

81. 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 …
82. 29 C.F.R. § 2570.95 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
83. 29 C.F.R. § 2570.161(o) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (o) (o) Respondent means the party against whom the Department is seeking to assess a civil sanction under ERISA section 502(c)(8);
84. 88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)
    IRCProposed Rules (FR)Proposed Nov 27, 2023related by meaning
    harbor provisions of section 401(m)(11) or (12), and any other provisions under proposed § 1.401(k)-5(f)(1)(i) that otherwise would apply to the plan. With respect to a plan that is not intended to satisfy the ADP safe harbor provisions of section 401(k)(12) or (13) or the ACP safe harbor provisions of section 401(m)(1…