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81. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
    xy voting policy are consistent with Title I of ERISA and this section before deciding to retain the investment manager. * * * * * (g) Effective date. This section shall be effective on [30 days after date of publication of final rule]. (h) Severability. Should a court of competent jurisdiction hold any provision(s) of…
82. Treas. Reg. § 1.415(b)-1(a)(5)(iv) — Limitations for defined benefit plans.
    IRCRegulationsSep 9, 2016
    …s from January 1, 1990, through December 31, 1992, and M's average compensation for this period is $140,000. Thus, the limitation under section 415(b)(1)(B) for the 2008 limitation year is $140,000. As of the end of the 2009 limitation year, the period of M's high-3 consecutive years of service runs from January 1, 200…
83. Treas. Reg. § 1.415(c)-1(c) — Limitations for defined contribution plans.
    IRCRegulationsSep 9, 2016
    …acts are the same as in Example 1, except that P's compensation for the current limitation year is $140,000. (ii) The maximum amount of annual additions that may be allocated to P's account in the current limitation year is the lesser of $140,000 (100 percent of P's compensation) or the dollar limitation of section 415…
84. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 C.F.R. 2510.3-2(d)(1)(iii). ↩ See Interpr…
85. Treas. Reg. § 1.422-4(d) — $100,000 limitation for incentive stock options.
    IRCRegulationsSep 9, 2016
    …00,000 limitation by $40,000 (Option 1 for $60,000 + Option 2 for $40,000 + Option 3 for $40,000 = $140,000), it is treated as a nonstatutory option in its entirety.(iv) Assume the same facts as in paragraph (i) of this Example 5, except that on January 1, 2005, E exercises Option 2 and immediately sells the stock in a…
86. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
87. Treas. Reg. § 1.430(j)-1(f) — Payment of minimum required contributions.
    IRCRegulationsSep 9, 2016
    …in paragraph (iii) of this Example 11 and the $1,300,000 in liquid assets as of March 31, 2017, or $140,000. The required installment due on April 15, 2017 is therefore $140,000, since this amount is larger than the $50,000 installment otherwise required, but less than the $500,000 needed to increase the plan's FTAP (i…
88. ERISA § 3022(a)(6) (29 U.S.C. § 1222) — Duties
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
89. Treas. Reg. § 54.9825-3T — Definitions (temporary).
    IRCRegulationsDec 23, 2021
    …ination thereof. Total annual spending means incurred claims, as that term is defined in 45 CFR 158.140, excluding the adjustments specified in 45 CFR 158.140(b)(1)(i), (b)(2)(iv), and (b)(4), and including cost sharing. With respect to prescription drugs, total annual spending is net of prescription drug rebates, fees…