88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
ation
133.
Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
5), 29 CFR 2590.716-8(b)(2)(ii)(A)(
5), and 45 CFR 149.510(b)(2)(ii)(A)(
5).
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134. Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
IRCFinal Rules (FR)Jul 19, 2024
-2”.
§ 1.401(a)(31)-1, Q&A-14(b)(1)
“§ 1.402-2(c)-2, Q&A-1”
“§ 1.402(c)-2(a)”.
§ 1.401(a)(31)-1, Q&A-14(b)(1)
“§ 1.402(c)-2, Q&A-9”
“§ 1.402(c)-2(g)”. § 1.401(a)(31)-1, Q&A-14(b)(2)
“§ 1.402(c)-2, Q&A-1”
“§ 1.402(c)-2(a)”.
§ 1.401(a)(31)-1, Q&A-16
“§ 1.402(c)-2(b), Q&A-9”
“§ 1.402(c)-2(g)”.
§ 1.401(a)(31)-1, Q&A-17
“§ …
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
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88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
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170.
29 CFR 2520.102-2(a).
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171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
PBGCFinal Rules (FR)Jul 12, 2021
…l, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026 or calling 202-229-4040 during normal business hours. TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-229-4040.
FOR FURTHER INFORMATION CONTACT:
Daniel S. Liebman (
liebman.daniel@p…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…ages use of fax, Taxpayer Digital Communications Secure Messaging, and the IRS Document Upload Tool
229
.08 Where to send additional information
229
.09 Number of copies of additional information to be submitted
229
.10 Extension of 30-day or 21-day period may be granted if justified
229
.11 Case closed if taxpayer doe…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
…8
.06 Generally not to business associations or groups
228
.07 Generally not to foreign governments
229
.08 Generally not on federal tax consequences of proposed legislation
229
SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HAVE DISCRETION TO ISSUE LETTER RULINGS?
229
.01 Ordinarily no…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021
…dified retroactively
228
.07 Will not apply to a similar transaction in same year or any other year
229
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions
229
.09 May be retroactively revoked or modified if the transaction is completed without reliance on the letter…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
77 FR 62433 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Oct 15, 2012
… the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4022 Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
In consideration of the foregoing, 29 CFR part 4022 is amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]