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Go to Treas. Reg. § 1.432(a)-1 (not yet in the library — opens the official source)
77 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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★ strong match
    …g will be published in the Federal Register. 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 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.432(a)-1 is adde…
  2. Notice 2021-57 — Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and …
    IRCNoticesNov 1, 2021
    …ffective date for such assistance occurs and ending with the last plan year ending in 2051. Section 432(e)(4)(B)(i) of the Code provides, as a general rule, that a multiemployer plan in critical status remains in critical status until a plan year for which the plan actuary certifies that: (1) the plan is not described …
  3. 80 FR 35262 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCProposed Rules (FR)Proposed Jun 19, 2015★ strong match
    …delivery of notice —(A) Written or electronic delivery. [The text of the proposed amendments to § 1.432(e)(9)-1(f)(3)(ii)(A) is the same as § 1.432(e)(9)-1T(f)(3)(ii)(A) published elsewhere in this issue of the Federal Register .] (B) No alternative method of delivery. A notice under this paragraph (f) must be provided…
  4. Rev. Proc. 2009-43 — Revocation of elections by multiemployer defined benefit pension plans to freeze funded status under section 204 of WRERA. Section 204 of WRERA permits a plan …
    IRCRevenue ProceduresOct 5, 2009
    ection 432(e)(3)(B) require that the funding improvement plan or rehabilitation plan, as applicable, be updated to reflect the experience of the plan. The Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA), provides, in part, funding relief for multiemployer plans in endangered or critical status.…
  5. 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). Back to Citation 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…
  6. T.D. 9767 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer …
    IRCTreasury DecisionsMay 23, 2016★ strong match
    …se regulations.[2] Explanation of Provisions These regulations amend the Income Tax Regulations (26 CFR part 1) to provide guidance regarding section 432(e)(9)(D)(vii). Section 432(e)(9)(D)(vii) sets forth a rule that limits how a suspension may be applied under a plan that includes benefits that are directly attributa…
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. Notice 2009-31 — Election and notice procedures for multiemployer plans under sections 204 and 205 of WRERA. This notice provides guidance for sponsors of multiemployer defined…
    IRCNoticesApr 20, 2009
    …iemployer plan sponsor may elect, notwithstanding the actuarial certification of the plan’s section 432 status under section 432(b)(3) of the Code for the plan year for which the election is made (“election year”), to temporarily freeze the plan’s section 432 status so that it is the same as the plan’s section 432 stat…
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 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”). Back to Citation 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”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 80 FR 8578 — Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCProposed Rules (FR)Proposed Feb 18, 2015
    ctive date of the suspension and section 432(e)(9)(D)(iii) provides that no benefits based on disability (as defined under the plan) may be suspended. Section 432(e)(9)(E) prescribes rules relating to possible benefit improvements while a suspension of benefits is in effect. Section 432(e)(9)(F) contains notice require…
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]