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91 documents · 0.33sAllIRCERISAPBGCJoint Board
  1. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021related by meaning
    and 45 CFR 149.510(c) and currently is not certified by the Departments pursuant to 26 CFR 54.9816-8T(e), 29 CFR 2590.716-8(e), and 45 CFR 149.510(e). If a certified IDR entity's certification has expired or has been revoked as a result of the process described in 26 CFR 54.9816-8T(e)(6), 29 CFR 2590.716-8(e)(6), and 4…
  2. REG-159704-03 — Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Incom…
    IRCProposed Rules (FR)Proposed Nov 16, 2009
    REG-159704-03 Notice of Proposed Rulemaking Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Notice of Proposed Rulemaking. SUMMARY: This document contains proposed amendments to 20 CFR part 901 relating to the enrol…
  3. REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
    IRCProposed Rules (FR)Proposed Mar 3, 2008
    REG-139236-07 Notice of Proposed Rulemaking Measurement of Assets and Liabilities for Pension Funding Purposes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations providing guidance on the determination of plan assets and benefit …
  4. PLR 201743002 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsOct 27, 2017related by meaning
    l revoke or modify a letter ruling and apply the revocation retroactively if there has been a misstatement or omission of controlling facts; the facts at the time of the transaction are materially different from the controlling facts on which the ruling was based; or, in the case of a transaction involving a continuing…
  5. REG-104946-07 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(…
    IRCProposed Rules (FR)Proposed Mar 17, 2008
    REG-104946-07 Notice of Proposed Rulemaking Hybrid Retirement Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concernin…
  6. REG-136701-07 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ…
    IRCProposed Rules (FR)Proposed Mar 17, 2008
    REG-136701-07 Notice of Proposed Rulemaking Diversification Requirements for Certain Defined Contribution Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Proposed Rulemaking. SUMMARY: This document contains proposed regulations under section 401(a)(35) of the Internal Revenue Code (Code) relat…
  7. REG-151135-07 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006…
    IRCProposed Rules (FR)Proposed Apr 21, 2008
    REG-151135-07 Notice of Proposed Rulemaking Multiemployer Plan Funding Guidance AGENCY: Internal Revenue Service (IRS), Treasury ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additiona…
  8. REG-142040-07 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using…
    IRCProposed Rules (FR)Proposed Aug 25, 2008
    REG-142040-07 Notice of Proposed Rulemaking Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under sections 401(a)(9) and 403(b) …
  9. REG-103146-08 — Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a writ…
    IRCProposed Rules (FR)Proposed Sep 15, 2008
    REG-103146-08 Notice of Proposed Rulemaking Information Reporting Requirements Under Internal Revenue Code Section 6039 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to the return and information statement requireme…
  10. PLR 202034002 — Rollover Contributions
    IRCPrivate Letter RulingsAug 21, 2020related by meaning
    any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The PLR - 112379-19 6 Associate office will revoke or modify a letter ruling and apply the revocation retroactively if: there has been a misstatement or omission of controlling facts; the fac…
  11. REG-143601-06 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
    IRCProposed Rules (FR)Proposed Jun 11, 2007
    REG-143601-06 Notice of Proposed Rulemaking Mortality Tables for Determining Present Value AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations providing mortality tables to be used in determining present value or making any comput…