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81. REG-110136-07 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’…
    IRCProposed Rules (FR)Proposed Apr 28, 2008related by meaning
    , 2008. Outlines of topics to be discussed at the public hearing scheduled for July 10, 2008, at 10 a.m. must be received by June 20, 2008. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-110136-07), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand …
82. T.C. Memo. 2014-31 — K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsFeb 24, 2014
    …ive ¹GUST is an acronym for the following legislation: (1) the Uruguay Round Agreements Act (URAA), Pub. L. No. 103-465, 108 Stat. 4809 (1994), which implemented the Uruguay Round of the General Agreement on Tariffs and Trade; (2) the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-35…
83. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    …05/. Back to Citation 3.  Congressional Research Services, Summary of FOIA Improvement Act of 2016, Public Law 114-185, June 30, 2016. Back to Citation 4.   See 82 FR 26990 (June 13, 2017). Back to Citation 5.  Public Law 104-231. Back to Citation 6.  S. Rep. 104-272, May 15, 1996. Back to Citation 7.  153 Cong. Rec. S…
84. Circular 230 § 10.93 — Effective date.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …ept as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
85. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    . A few would minimally affect the time and cost of reporting for plans and sponsors, which is discussed in the Paperwork Reduction Act section below. Section 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, …
86. Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44…
    IRCNoticesDec 23, 2013
    …, the 2013 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110–28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
87. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    proaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order 12866, PBGC has examined the economic and policy implications of this final rule. Most of the …
88. Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2012
    …, the 2012 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109-280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110-28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
89. PLR 200846021 — Deferred Compensation
    IRCPrivate Letter RulingsNov 14, 2008
    …) of the taxpayer, his spouse, and his dependents (as defined in section 15 2 of the Code). Section 105(h) of the Code generally provides that amounts paid to highly compensated individuals under a discriminatory self-insured medical expense reimbursement plan are not excludable from gross income under section 105(b) t…
90. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    … effect. By the Department of the Treasury. David Lebryk, Fiscal Assistant Secretary. Footnotes 1.  Public Law 117-328 (Dec. 29, 2022), Division T; 31 U.S.C. 3105(f). Back to Citation 2.  31 U.S.C. 3105(f)(1)(A). Back to Citation 3.  31 U.S.C. 3105(f)(1)(C). Back to Citation 4.  31 U.S.C. 3105(f)(6). Back to Citation 5…