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81. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
82. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    fails to meet every applicable requirement of the program. The extent of the QTA's liability would depend on the surrounding facts and circumstances. 7. Notices and Special Terminal Report—§ 2578.1(c)(3) and (j)(6), § 2578.1(d)(2)(ix), and § 2520.103-13
83. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022
    . Reg. § 1.170A-13(c)(3 ). The taxpayer must also maintain records substantiating the deductio n . See Treas. Reg. § 1.170A-13(b)(2)(ii)(D) (mandating written records demonstrating the FMV of the property , the methodology used to determine the FMV , and a copy of the signed report of an appraiser where applicable). Pe…
84. 29 C.F.R. § 2560.502c-7(h) — Civil penalties under section 502(c)(7).
    ERISARegulationsJan 1, 2017related by meaning
    (h) (h) Administrative hearing. A notice issued pursuant to paragraph (g) of this section will not become a final order, within the meaning of § 2570.131(g) of this chapter, if, within thirty (30) days from the date of the service of the notice, the administrator or a representative thereof files a request for a hearin…