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81. Treas. Reg. § 1.401(a)(9)-6(m)(4)(ii)(A) — Required minimum distributions for defined benefit plans and annuity contracts.
    IRCRegulationsSep 17, 2024
    …,339 19,462 365,653 2032 819,740 372,966 369,310 19,765 353,201 2033 775,430 360,265 356,733 19,955 340,310 2034 731,620 347,116 343,713 20,257 326,859 Table 5 to Paragraph (m)(4)(ii)(A) Year Survivorshipto startof year Interestdiscountto endof 2028 Mortalityrate duringyear Discountedadditionalbenefitswithin year 2028 …
82. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
83. Treas. Reg. § 1.401(l)-4(e)(3)(iii)(B) — Special rules for railroad plans.
    IRCRegulationsMay 18, 2016
    …et allowance (percent) 66 0.523 65 0.485 64 0.448 63 0.420 62 0.392 61 0.379 60 0.366 59 0.353 58 0.340 57 0.327 56 0.300 55 0.275 Table II[Social security retirement age 66] Age at which benefits commence Annual factor in maximum excess allowance and maximum offset allowance (percent) 65 0.523 64 0.485 63 0.448 62 0.4…
84. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter. (2) Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…