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82 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    dent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at http://www.irs.gov. Drafting Information The principal author of these final regulations is Casey R. Conrad of the Office of the Associate Chief Counsel (Procedure and Administration). Other personnel from the …
  2. 29 C.F.R. § 2560.502c-5(j) — Civil penalties under section 502(c)(5).
    ERISARegulationsOct 1, 2020related by meaning
    (j) (j) Liability. (1) If more than one person is responsible as administrator for the failure to file the report, all such persons shall be jointly and severally liable with respect to such failure. (j)(2) (2) Any person against whom a civil penalty has been assessed under section 502(c)(5) pursuant to a final order, …