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96 documents · 0.26sAllIRCERISAPBGCJoint 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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …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. 87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAFinal Rules (FR)Dec 1, 2022
    …278.  The burden is estimated as follows: 149,322 plans × 4 hours = 597,288 hours. A labor rate of $153.21 is used for a legal professional. The cost is estimated as follows: 149,322 plans × 4 hours × $153.21 = $91,510,494. Back to Citation 279.  The per-plan burden is estimated as follows: $91,510,494/149,322 plans = …
  3. 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…
  4. 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…
  5. 81 FR 38020 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura…
    IRCProposed Rules (FR)Proposed Jun 10, 2016
    l health benefits,” for purposes of the prohibition on annual and lifetime dollar limits in 26 CFR part 54, 29 CFR 2590, and 45 CFR parts 144 and 147. This document clarifies an exemption set forth in 45 CFR 153.400(a)(1)(iii) related to the transitional reinsurance program. Section 1341 of the Affordable Care Act prov…
  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. 85 FR 71142 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency
    IRCFinal Rules (FR)Nov 6, 2020
    …dds a new subpart G, Temporary FMAP Increase During the Public Health Emergency for COVID-19, to 42 CFR part 433, including a new § 433.400. Section 433.400(a) describes the statutory basis for this provision, while § 433.400(b) provides definitions specific to this subpart. As described in detail below, § 433.400(c) r…
  8. 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…
  9. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  11. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    …0 651,577.32 942,047.46 1,185,666 989,516 Profit-sharing 58,595.30 96,206.43 139,191.71 175,510 146,153 Total 456,841.30 747,783.75 1,081,239.17 1,361,176 1,135,749 Andrew J. Homer Salary $12,000.00 $12,000.00 $12,000.00 $12,000 $12,000 Commission 44,519.40 73,769.90 106,750.85 153,640 208,012 Bonus 5,651.94 8,576.99 1…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013
    …ulti States One State Multi States # of MEWAs and ECEs 145 163 79 49 435 Review: Year 1 $13,700 $15,400 $7,500 $4,700 $41,300 New Filing: Subsequent Years $0 $0 $0 $0 $0 Part I $1,100 $1,300 $600 $400 $3,400 Part II $13,700 $30,900 $7,500 $9,400 $61,400 Part III $3,400 $3,900 $3,700 $2,300 $13,400 Total: Year 1 $32,000…
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. Treas. Reg. § 1.408-11(d) — Net income calculation for returned or recharacterized IRA contributions.
    IRCRegulationsMay 18, 2016
    … worth $4,800, Taxpayer A makes a $1,600 regular contribution to her IRA. Taxpayer A requests that $400 of the May 1, 2004, contribution be returned to her pursuant to section 408(d)(4). Pursuant to this request, on February 1, 2005, when the IRA is worth $7,600, the IRA trustee distributes to Taxpayer A the $400 plus …
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary
    IRCProposed Rules (FR)Proposed Aug 22, 2011
    …3 2,700,000 89,000 $2,600,000 Clerical, Group Market 29.15 0.017 4,700,000 80,000 2,300,000 Total 7,400,000 170,000 $4,900,000 Task 1—Cost Burden for Printing SBCs   Cost per SBC Total SBCs Cost burden Printing Costs $0.12 7,400,000 $890,000 Task 2: Coverage Examples —The estimated hour burden is about 40,000 hours, an…
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]