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Go to Treas. Reg. § 54.4980B-4Qu (not yet in the library — opens the official source)
85 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  2. 89 FR 88642 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, T…
    IRCFinal Rules (FR)Nov 8, 2024
    mployment assistance under Medicaid or CHIP). ERISA section 701(f), Code section 9801(f), 29 CFR 2590.701-6, and 26 CFR 54.9801-6. B. COBRA Timeframes The COBRA continuation coverage provisions generally provide a qualified beneficiary a period of at least 60 days to elect COBRA continuation coverage under a group heal…
  3. Notice 2024-86 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, T…
    IRCNoticesDec 23, 2024
    mployment assistance under Medicaid or CHIP). ERISA section 701(f), Code section 9801(f), 29 CFR 2590.701–6, and 26 CFR 54.9801–6. B. COBRA Timeframes The COBRA continuation coverage provisions generally provide a qualified beneficiary a period of at least 60 days to elect COBRA continuation coverage under a group heal…
  4. 85 FR 26351 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak
    IRCFinal Rules (FR)May 4, 2020
    surance Program Reauthorization Act of 2009). ERISA section 701(f), Code section 9801(f), 29 CFR 2590.701-6, and 26 CFR 54.9801-6. B. COBRA Timeframes The COBRA continuation coverage provisions generally provide a qualified beneficiary a period of at least 60 days to elect COBRA continuation coverage under a group heal…
  5. 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…
  6. Treas. Reg. § 54.4980B-1(c) — COBRA in general.
    IRCRegulationsDec 30, 2016
    (c) (c) A group health plan that is subject to section 4980B (or the parallel provisions under ERISA) is referred to as being subject to COBRA. (See Q&A-4 of § 54.4980B-2). A qualified beneficiary can be required to pay for COBRA continuation coverage. The term qualified beneficiary is defined in Q&A-1 of § 54.4980B-3.…
  7. Treas. Reg. § 54.4980B-2(b) — Plans that must comply.
    IRCRegulationsDec 30, 2016
    …of the employer or if it is a mere continuation of the employer. See paragraph (c) in Q&A-8 of § 54.4980B-9 for rules describing the circumstances in which a purchaser of substantial assets is a successor employer to the employer selling the assets. Q-3: What is a multiemployer plan? A-3: For purposes of §§ 54.4980B-1 …
  8. Treas. Reg. § 54.4980B-3(h) — Qualified beneficiaries.
    IRCRegulationsDec 30, 2016
    …e or death, and thus the divorce or death does not constitute a qualifying event. See Q&A-1 of § 54.4980B-4. Q-2: Who is an employee and who is a covered employee? A-2: (a)(1) For purposes of §§ 54.4980B-1 through 54.4980B-10 (except for purposes of Q&A-5 in § 54.4980B-2, relating to the exception from COBRA for plans …
  9. 82 FR 55507 — Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria
    ERISAFinal Rules (FR)Nov 22, 2017
    urance Program Reauthorization Act of 2009). ERISA section 701(f), Code section 9801(f), 29 CFR 2590.701-6, and 26 CFR 54.9801-6. B. COBRA Time Frames The COBRA continuation coverage provisions generally provide a qualified beneficiary a period of at least 60 days to elect COBRA continuation coverage under a group heal…
  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. Treas. Reg. § 54.4980B-0 — Table of contents.
    IRCRegulationsDec 30, 2016
    …ains first a list of the section headings and then a list of the questions in each section in §§ 54.4980B-1 through 54.4980B-10. List of Sections§ 54.4980B-1 COBRA in general.§ 54.4980B-2 Plans that must comply.§ 54.4980B-3 Qualified beneficiaries.§ 54.4980B-4 Qualifying events.§ 54.4980B-5 COBRA continuation coverage.…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …tion 4980B(d). Back to Citation 76.   See Code section 4980B and ERISA sections 601-608. See also26 CFR 54.4980B-1 et seq. and 29 CFR 2590.606-1, 2590.606-2, 2590.606-3, and 2590.606-4. Non-federal governmental group health plans offered by state or local governments to their respective employees are subject to paralle…
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]