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Go to Treas. Reg. § 1.857-8 (not yet in the library — opens the official source)
83 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.401(k)-3(g)(2) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (g)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (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— (g)(2)(i) (i) The consequences of the amendment that reduces or suspends future safe harb…
  2. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment. (h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i…
  3. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …edure Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4007 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Pension insurance Reportin…