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Go to 45 C.F.R. § 146.125 (not yet in the library — opens the official source)
80 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
    posed amendments to 45 CFR 150.205(e)(2) would correct a typographical error which incorrectly referenced in 45 CFR 148.120 instead of 45 CFR 148.210. 6. Notice to the State (45 CFR 150.211)
  3. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    …s follows: general rules on qualified and nonqualified benefits in cafeteria plans (new proposed §1.125-1), general rules on elections (new proposed §1.125-2), general rules on flexible spending arrangements (new proposed §1.125-5), general rules on substantiation of expenses for qualified benefits (new proposed §1.125…
  4. Notice 2020-33 — This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amou…
    IRCNoticesMay 26, 2020
    under § 125(i)). B. Deadline for a written § 125 cafeteria plan amendment to implement indexing of maximum carryover amount for 2020 (or a later year) As a general rule, an amendment to a § 125 cafeteria plan to increase the carryover limit must be adopted on or before the last day of the plan year from which amounts m…
  5. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …it their comparative analyses. Additionally, in these final rules, HHS finalizes an amendment to 45 CFR 147.160 to specify that the final regulations at 45 CFR 146.137 apply to individual health insurance coverage offered by a health insurance issuer in the same manner and to the same extent that the regulations apply …
  6. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    ough 300gg-23, 300gg-91, and 300gg-92. 6. Section 146.125 is amended by revising the first sentence to read as follows: § 146.125 Applicability dates. Unless otherwise specified, section 144.103 of this subchapter and §§ 146.111 through 146.119, 146.143, and 146.145 are applicable for plan years beginning on or after J…
  7. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023
    …ble from the remainder of the definition and shall not affect the remainder thereof. * * * * * PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET 12. The authority citation for part 146 continues to read as follows: Authority: 42 U.S.C. 300gg-1 through 300gg-5, 300gg-11 through 300gg-23, 300gg-91, and 300gg-92…
  8. Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in …
    IRCNoticesOct 6, 2014
    end to modify the regulations under § 125 consistent with the provisions of this notice, but taxpayers may rely on this notice immediately. BACKGROUND Section 125(d)(1) defines a cafeteria plan as a written plan maintained by an employer under which all participants are employees, and all participants may choose among …
  9. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    ed in its place. PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET Par. 1. The authority citation for part 146 continues to read as follows: Authority: Secs 2701 through 2763, 2791, and 2792, of the Public Health Service Act, 42 USC 300gg through 300gg-63, 300gg-91, 30gg-92 as amended by HIPAA (Public Law 104…
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023
    r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    8)-( 9), and ( 12); 29 CFR 2590.716-8(b)(1)(ii)(A)( 1)-( 6), ( 8)-( 9), and ( 12); and 45 CFR 149.510(b)(1)(ii)(A)( 1)-( 6), ( 8)-( 9), and ( 12). See proposed regulations for the open negotiation response content at: 26 CFR 54.9816-8(b)(1)(iii)(A)( 1)-( 6), ( 8)-( 9), and ( 11); 29 CFR 2590.716-8(b)(1)(iii)(A)( 1)-( 6…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 81 FR 75316 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance
    IRCFinal Rules (FR)Oct 31, 2016
    e, those working overseas as an expatriate or military personnel being deployed. * * * * * PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET 13. The authority citation for part 146 continues to read as follows: Authority: Secs. 2702 through 2705, 2711 through 2723, 2791, and 2792 of the Public Health Service …
  18. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    …ion consistent with applicable law), the definition of short-term, limited-duration insurance in 45 CFR 144.103, revised as of October 1, 2023, continues to apply, except that paragraph (1)(ii) of the definition of short-term, limited-duration insurance in § 144.103 applies for coverage periods beginning on or after Se…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]