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1. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   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…
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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
3. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   … after January 1, 1991. Section 1.6045-4(b)(2)(i)(E), (b)(2)(ii), and (c)(2)(i) (as contained in 26 CFR part 1, revised May 28, 2009) applies to sales or exchanges of standing timber for lump-sum payments completed after May 28, 2009. Section 1.6045-4(m)(1) (as contained in 26 CFR part 1, revised July 15, 2014) applies…
4. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   cases of undue hardship. 26. Proposed § 1.6045-4, Information Returns Relating to Persons Receiving Contracts From Certain Federal Executive Agencies Section 1.6045-4 requires a real estate reporting person to file information returns with respect to real-estate transactions. Section 1.6045-4(k) provides rules for fil…
5. 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…
6. 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). Back to Citation 172.  26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
7. 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. Back to Citation 3.   See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC). Back to Citation 4.   See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC). Back to Citation 5.   See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
8. Treas. Reg. § 1.408-7(d) — Reports on distributions from individual retirement plans.
   IRCRegulationsMay 18, 2016
   …g year. However, for a distribution after December 31, 2008, the February 15 due date under section 6045 applies to the statement if the statement is furnished in a consolidated reporting statement under section 6045. See §§ 1.6045-1(k)(3), 1.6045-2(d)(2), 1.6045-3(e)(2), 1.6045-4(m)(3), and 1.6045-5(a)(3)(ii).
9. 29 C.F.R. § 2520.104-45 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. 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). Back to Citation 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…
14. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
16. 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…
17. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
20. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]