88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023related by meaning
ent of this regulation.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Proposed Amendments to the Regulations Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 is amended…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
…h (e) of this section must be nonforfeitable at all times. (g) Plan year. The plan year of a SIMPLE 401(k) plan must be the whole calendar year. Thus, in general, a SIMPLE 401(k) plan can be established only on January 1 and can be terminated only on December 31. However, in the case of an employer that did not previou…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
…irements.
(i) In general.
(ii) Additional information.
(iii) Timing requirements. Par. 3. Section 1.401(k)-1 is amended by:
1. Revising paragraph (b)(1)(ii)(C) and adding new paragraph (b)(1)(ii)(D).
2. Adding a new sentence after the fifth sentence in paragraph (e)(7).
The additions and revisions to read as follows:
§…
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
…irements.
(i) In general.
(ii) Additional information.
(iii) Timing requirements.
Par. 3. Section 1.401(k)-1 is amended by:
1. Revising paragraph (b)(1)(ii)(C) and adding new paragraph (b)(1)(ii)(D).
2. Revising paragraph (e)(7) by adding a new sentence after the fifth sentence.
The additions and revisions to read as f…
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…
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).
Back to Citation
170.
29 CFR 2520.102-2(a).
Back to Citation
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…
83 FR 56763 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRCProposed Rules (FR)Proposed Nov 14, 2018related by meaning
bility to make elective contributions for 6 months in accordance with § 1.401(k)-1(d)(3)(iv)(E)” in the fifth sentence in paragraph (c)(7), Example 1. 3. Removing the second sentence in paragraph (j)(2)(iv).
The revision reads as follows:
§ 1.401(k)-3
Safe harbor requirements.
* * * * *
(c) * * *
(6) * * *
(v)
Restrict…
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).
Back to Citat…
84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCProposed Rules (FR)Proposed Apr 8, 2019
sheet exposures.
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3.
See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC).
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4.
See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC).
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5.
See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
… be available free of charge at the hearing.
Proposed Amendments to the Regulations Accordingly, 26 CFR part 1 is proposed to be amended as follows:
Part 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 is amended to read as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.401(k)-3 is also issued under 2…
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…
84 FR 49651 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRCFinal Rules (FR)Sep 23, 2019related by meaning
optional in 2019.
* * * * *
Par. 3.
Section 1.401(k)-1 is amended by:
1. Revising paragraphs (d)(1)(ii) and (iii) and adding new paragraph (d)(1)(iv). 2. Removing paragraph (d)(3)(ii) and redesignating paragraphs (d)(3)(iii), (iv), and (v) as paragraphs (d)(3)(ii), (iii), and (iv).
3. Revising newly redesignated paragr…
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
…uired by 26 U.S.C. 6103.
Background This document contains amendments to regulations under sections 401(k) and 401(m) of the Internal Revenue Code. Section 401(k)(1) provides that a profit-sharing, stock bonus, pre-ERISA money purchase, or rural cooperative plan will not fail to qualify under section 401(a) merely beca…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
er distribution from a defined benefit plan under section 206(e) of ERISA
29 CFR 2575.1-3
$16,915
$17,213
EBSA
Employee Retirement Income Security Act Failure to provide Summary of Benefits Coverage under PHS Act section 2715(f), as incorporated in ERISA section 715 and 29 CFR 2590.715-2715(e)
29 CFR 2575.1-3
$1,156
$1…
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
3(i) and 12 U.S.C. 5381(a)(3).
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24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
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25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
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26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…ying for the standard mortgage.
See § 1026.43(d)(2)(iv) and (v).
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67.
See
OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722.
See also75 FR 77450 (Dec. 10, 2010).
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68.
FDIC: 12 CFR part 323…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019
epeated
29 CFR 1903.15(d)(2)
$129,336
$132,598.
OSHA
Occupational Safety and Health Act
Posting Requirement
29 CFR 1903.15(d)(6)
$12,934
$13,260.
OSHA Occupational Safety and Health Act
Failure to Abate
29 CFR 1903.15(d)(5)
$12,934
$13,260.
WHD
Family and Medical Leave Act
FMLA
29 CFR 825.300(a)(1)
$169
$173.
WHD
Fair …
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
ure to Abate
29 CFR 1903.15(d)(5)
12,471
12,675.
WHD
Family and Medical Leave Act
FMLA
29 CFR 825.300(a)(1)
163
166.
WHD
Fair Labor Standards Act
FLSA 29 CFR 578.3(a)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 579.1(a)(2)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 570.140(b)(1)
12,08…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…