86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCFinal Rules (FR)Feb 11, 2021related by meaning
or entity deposits in excess of FDIC deposit insurance limits if the deposit is privately insured or fully collateralized by an FHLB letter of credit. The commenter argued that such features would lower the likelihood of withdrawal for these types of funds, including during times of stress.
Other commenters requested a…
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
gs association may exclude any contingent options that are triggered only by regulatory actions or changes in law or regulation, as follows:
* * * * * (4) With respect to a transaction that has an open maturity, is not an operational deposit, and is subject to the provisions of § 50.32(h)(2), (h)(5), (j), or (k) or § 5…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
0
19,600
19,600
19,600
489,250.
Total cost amounts
151.21 million
123.72 million
21.42 million
20.72 million
18.24 million
17.49 million
16.65 million 14.83 million
71.16 million.
( printed page 41003)
Change to the Estimated Amount of SFA
79 FR 49469 — Request for Information Regarding Standards for Brokerage Windows in Participant-Directed Individual Account Plans ERISAProposed Rules (FR)Proposed Aug 21, 2014★ strong match
…Citation
4.
29 CFR 2550.404a-5(c)(3)(ii)(A).
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5.
http://www.dol.gov/ebsa/regs/fab2012-2R.html.
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6. The original version of the FAB, which was rescinded and replaced by FAB 2012-02R, included Question 30, which some viewed as raising the possibility that plan fiduciaries could be r…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020★ strong match
guidance. Specifically, the relevant documents are FAB 2006-03, FAB 2008-03 (Q&A 7), and Technical Release 2011-03R (Dec. 8, 2011) (TR 2011-03R).[68] The Department issued FAB 2006-03 to help plan administrators comply with amendments to ERISA's pension benefit statement requirements made by the Pension Protection Act…
Notice 2009-82 — Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributi… IRCNoticesOct 13, 2009
2009 RMD paid from a plan in 2009 be treated as an eligible rollover distribution for purposes of withholding under § 3405(c) at the 20-percent rate? A-7. No, a 2009 RMD that is paid from a plan in 2009 is not treated as an eligible rollover distribution for purposes of § 3405(c). For example, if a plan makes a distri…
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…provides a temporary delay of designation of multiemployer plans in endangered or critical status. (2009 C. L.)
Notice 2009-31, 2009-16 I.R.B. 856, as modified by Notice 2009-42, 2009-20 I.R.B. 1011, provides election and notice procedures for multiemployer plans under WRERA § 204. (2009 C. L.)
Rev. Proc. 2009-43, 2009…
Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011
6, as modified by Notice 2009-42, 2009-20 I.R.B. 1011, provides election and notice procedures for multiemployer plans under WRERA § 204. (2009 C. L.) Rev. Proc. 2009-43, 2009-40 I.R.B. 460, provides procedures with respect to the revocation of elections by multiemployer plans to freeze funded status under WRERA § 204.…
Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u… IRCNoticesApr 6, 2009
ning 4/1/2009: [$210,200 x (1.0625(3/12) -1)] + [$10,000 x (1.0625(2/12) -1)] - [$6,500 x (1.0625(1.5/12) -1)] - [$1,900 x (1.0625(3/12) -1)] = $3,233 Quarter beginning 7/1/2009: [$221,600 x (1.0625(3/12) -1)] - [$6,300 x (1.0625(1.5/12) -1)] - [$2,300 x (1.0625(3/12) -1)] = $3,301
Quarter beginning 10/1/2009: [$215,30…
Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 23, 2013
iduals ordered or called to active duty after December 31, 2007. (2009 C. L.)
Notice 2010–15 provides guidance regarding HEART Act § 107. (2010 C. L.) Final regulations under § 401(k) with respect to qualified automatic contribution arrangements were published on February 24, 2009. (2009 C. L.)
Rev. Rul. 2009–30, 2009–…
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020
… Standards is widely available to Retirement Investors without interruption. As described above, in FAB 2018-02, the Department announced a temporary enforcement policy that would apply until the issuance of further guidance. Its designation as “temporary” communicated its status as a transitional measure following the…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
F is a commercial airline engaged in the business of transporting freight and passengers. To conduct its business, F owns several aircraft. As a condition of maintaining its airworthiness certificates, F is required by the FAA to establish and adhere to a continuous maintenance program for each aircraft in its fleet. F…
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010
, as modified by Notice 2009-42, 2009-20 I.R.B. 1011, provides election and notice procedures for multiemployer plans under WRERA § 204. (2009 C. L.). Rev. Proc. 2009-43, 2009-40 I.R.B. 460, provides procedures with respect to the revocation of elections by multiemployer plans to freeze funded status under WRERA § 204.…
80 FR 14301 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans-Timing of Annual Disclosure ERISAFinal Rules (FR)Mar 19, 2015
ion
4.
FAB 2012-02R supersedes FAB 2012-02 issued on May 7, 2012. Changes in the superseding bulletin did not affect Question 35.
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5. FAB 2013-02 also provided a one-time “re-set” opportunity under which EBSA, as an enforcement matter, would treat a plan administrator as satisfying the “at least annua…
Notice 2009-9 — This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the ena… IRCNoticesFeb 2, 2009
…MDs, even for individuals who were eligible and chose to delay taking their 2008 RMD until April 1, 2009 (e.g., retired employees and IRA owners who turned 701/2 in 2008). These individuals must still take their full 2008 RMD by April 1, 2009. The 2009 RMD waiver under the Act does apply to individuals who may be eligi…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020
…ble to Retirement Investors without any interruption.
( printed page 40851) As described above, the FAB announced a temporary enforcement policy that would apply until the issuance of further guidance. Its designation as “temporary” communicated its nature as a transitional measure following the vacatur of the Departme…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015
…eginning after December 31, 2007.
In 2009, the Department issued Field Assistance Bulletin 2009-01 (FAB 2009-01) to provide interim guidance to plan administrators in discharging their obligations under the new annual funding notice requirements. FAB 2009-01 addresses a number of issues under section 101(f) of ERISA an…
Rev. Rul. 2009-2 — 2009 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in … IRCRevenue RulingsJan 12, 2009
INCOME TAX
Rev. Rul. 2009-1 Rev. Rul. 2009-1
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2009.
Notice 2009-4 Notice 2009-4
Basis determination. …
Notice 2009-57 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesJul 20, 2009
elections provided by section 168(k)(4)(H) are or are not made. Rev. Procs. 2008-65 and 2009-16 modified.
EMPLOYEE PLANS
Notice 2009-57 Notice 2009-57 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted a…
85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAFinal Rules (FR)Dec 16, 2020
…n Investments.
4. Interpretive Bulletin 2016-01 (IB 2016-01) and Field Assistance Bulletin 2018-01 (FAB 2018-01) The final rule also withdraws IB 2016-01 and removes it from the Code of Federal Regulations. Accordingly, as of publication of the final rule, IB 2016-01 may no longer be relied upon as reflecting the Depar…