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This interpretation would apply to all governmental plans, within the meaning of §414(d), including section 403(b) contracts, as well as section 457(b) plans. Reg. Proposed foreign/domestic trust regulations. 13769 (March 24, 2004), 2004-16 I.R.B. T.D. 15101 (March 21, 2008) 9641, 2013-50 I.R.B. Proposed regulations under IRC Section 457 for the taxation of compensation deferred under plans established and maintained by State or local governments or other tax-exempt organizations. 344, Treasury Inspector General for Tax Administration. Reg. T.D. T.D. 420 Reg. 6 (January 3, 2006) These final regulations, which finalize proposed regulations also published in 2010, give additional guidance for hybrid defined benefit plans under IRC Sections 411(a)(13), 411(b)(5), and 411(b)(1). These final Income Tax Regulations pertain to the anti-cutback rules of section 411(d)(6) with respect to certain plan amendments as well as a utilization test. 41778 (Aug. 9, 2001), 2001-35 I.R.B. T.D. Final regulations clarify the definition of a substantial risk of forfeiture under IRC Section 1.83–3(c)(1). 2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. 9294, Fed. T.D. These final regulations relate to automatic contribution arrangements. REG-156518-04, 70 Fed. Final regulations (TD 9505) on hybrid defined benefit plans under Code Sections 411(a)(13) and 411(b)(5) were published in 2010. Finance Minister Tito Mboweni has gazetted municipal cost containment regulations, which National Treasury says are aimed at ensuring that the resources of municipalities and municipal entities are used effectively, efficiently and economically. 4955 (February 2, 2007) These regulations affect sponsors of, and participants in, employee benefit plans of Indian tribal governments. Reg. 371 These final regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians, and issuers of Roth IRAs. WASHINGTON – The U.S. Department of the Treasury today issued proposed regulations to comprehensively implement the Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA) and to better address national security concerns arising from certain investments and real estate transactions. 20203 (April 15, 2008) T.D. 32897 (June 19, 2001), 2001-28 I.R.B. 2 National Consumer Credit Protection Amendment (Mortgage Brokers) 2019 Schedule 1—Main amendments National Consumer Credit Protection Regulations 2010 1 Subregulation 3(1) (definition of associate) Repeal the definition. Reg. 396 9056, 68 Fed. Reg. 27927 (May 19, 2010) 857 35939 dated 30 November 2012, Draft Chapter 5 of the Treasury Regulations published for public comment in Government Gazette No. These proposed regulations under IRC section 408(q) pertain to “deemed” IRAs, as added by EGTRRA. Reg. 101447-04, 69 Fed. 8987, 67 Fed. 74215 (December 31, 2007) The proposed regulations would also provide guidance on applicable reporting and participant notice rules for deferred vested participants. The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. Section 7701 Regs - T.D. These proposed Income Tax Regulations would amend section 1.401(a)-1(b) and add a new section 1.401(a)-3 pertaining to phased retirement. These proposed Income Tax Regulations pertain to sections 402(g), 402A, 403(b), and 408A of the Code relating to designated Roth accounts. 72260 (December 2, 2005) 2005-51 I.R.B. January 2019 – Present REG-121508-18, 2019-30 I.R.B. 9081, 68 Fed. 18988 (April 17, 2002), 2002-19 I.R.B. These temporary regulations affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans. Object of Regulations 3. 43860 (July 29, 2008) REG-121508-18, 2019-30 I.R.B. Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. 350 19713 (April 23, 2002), 2002-21 I.R.B. Reg. These final regulations under IRC section 417(a)(7) pertain to retroactive annuity starting dates for defined benefit plans. 856 REG-104964-07 - 72 Fed. REG-157302-02, 68 Fed. 26513 dated 28 June 2004, Draft Treasury Regulations published in Government Gazette No. Clarifies Treas. REG-138362-04, 70 Fed. T.D. These final Income Tax Regulations pertain to cash or deferred arrangements, matching employer contributions, and employee contributions under subsections (k) and (m) of section 401 of the Code. 9223, 70 Fed. T.D. These proposed Income Tax Regulations pertain to relative value under section 417(a)(3) of the Code. Reg. 61877 (October 20, 2006) Reg. They also update the IRC Section 1.83-3 regulations to incorporate the holdings in Revenue Ruling 2005–48 which address the substantial risk of forfeiture created by liability under Section 16(b) of the Securities Exchange Act of 1934. 101447-04, 69 Fed. In subpart B of the Regulations, OFAC is expanding existing §591.201 to specify that the prohibitions in that section include all transactions prohibited pursuant to E.O. Reg. Reg. These regulations reflect provisions added by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. Bid Number: SANRAL X.004-076-2019/1 Bid Description: FOR THE ROUTINE ROAD MAINTENANCE OF NATIONAL ROUTES 1,6,8 AND R30 IN THE MANGAUNG METROPOLITAN MUNICIPALITY Name of Institution: South African National Roads Agency SOC Limited (SANRAL) Place where goods, works or services are required: Mangaung Metropolitan Municipality in the Free State province Reg. 262 PDF T.D. 452 PDF Reg. They incorporate most provisions of Notice 2007-6 and the 2007 proposed regulations. T.D. These proposed regulations pertain to the use of electronic media in providing employee benefit notices and transmitting employee benefit elections and consents. Section 41113 of the Bipartisan Budget Act of 2018 directs the Secretary to remove the requirement in the current regulations that an employee's plan contributions be suspended for at least 6 months following a hardship distribution from the plan. 28604 (May 22, 2007) Reg. 10062 (March 2, 2005) 2005-13 I.R.B. These final regulations are effective July 29, 2008 and are applicable to any Roth IRA conversion where an annuity contract is distributed or treated as distributed from a traditional IRA on or after August 19, 2005. These regulations set forth a comprehensive revision of the regulations under section 415 of the Code on benefits and contributions including certain changes made by the Pension Protection Act of 2006. These proposed regulations would amend the current regulations under Section 401(k) relating to hardship distributions. Reg. 596 These are additional proposed Income Tax Regulations under section 411(d)(6) of the Code relating to defined benefit pension plans. STAATSKOERANT, 28 JUNlE 2004 No. Reg. These final regulations under IRC section 457 pertain to deferred compensation plans of state and local governments and certain tax-exempt organizations. 40581 (July 8, 2003), 2003-35 I.R.B. These regulations affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit reporting requirements under the Internal Revenue Code. 368 The links will take you to the text of the regulations (usually in the Federal Register) and other helpful information. 288 T.D. 9335 - 72 Fed. T.D. 23246 dated 18 March 2002, Draft Treasury Regulations published in Government Gazette No. T.D. Final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. REG-159704-03, 69 Fed. 8948 may be found at Announcement 2001-90, 2001-35 I.R.B. Memo. A suspension of benefits is not permitted to take effect prior to a vote of the participants of the plan with respect to the suspension. These final regulations on normal retirement age in a pension plan amend regulations under sections 401(a) and 411(d)(6) of the Code. 8200 (February 24, 2009) REG-113738-12, Fed. Section 823 of PPA ‘06 directs the Secretary of the Treasury to issue regulations under which a governmental plan, within the meaning of section 414(d), shall be treated as having complied with section 401(a)(9) if such plan complies with a reasonable good faith interpretation of section 401(a)(9). 51471 (August 30, 2006) 9280, 71 Fed. REG-152914-04, 70 Fed. National Consumer Credit Protection Regulations 2010 23463 dated 25 May 2002, Treasury Regulations, 2001 (Government Gazette No. National Treasury publishes municipal cost containment regulations Tuesday, June 11, 2019 Finance Minister Tito Mboweni has gazetted municipal cost containment regulations, which National Treasury says are aimed at ensuring that the resources of municipalities and municipal entities are used effectively, efficiently and economically. Proposed nondiscrimination regulations relating to new comparability-type plans. Rul. REG-110980-10, 77 Fed. 2005–48 (2005–2 CB 259) is obsolete as of February 26, 2014. T.D. Reg. This proposed regulation addresses, in part, various aspects of a payment of medical and health insurance premiums by a qualified plan. TD 9659, 2014-12 I.R.B. Reg. 9006, 67 Fed. Reg. Dated 12 December 2019 This document describes rules that the IRS and Department of Treasury are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of IRC section 414(d) and provides general guidance relating to governmental plan determinations. 9811, 2017-7 I.R.B. Reg. 1066 (Jan. 5, 2001), 2001-6 I.R.B. These proposed Pension Excise Tax Regulations under §4980F of the Code are intended to implement section 659 of the Economic Growth and Tax Relief Reconciliation Act of 2001. Proposed regulations that would update the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored retirement arrangements. Download. REG–107424–12, 2016-51 I.R.B. 861 Proposed regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. Register 5454 (February 2, 2012) TD 9695, 78 Fed. Section 420 Regs - T.D. 71821 (December 3, 2002), 2002-51 I.R.B. 39630 (July 10, 2008) 596 53555 (Oct. 23, 2001), 2001-45 I.R.B. 653 3475 (January 25, 2005), 2005-10 I.R.B. The regulations will affect property transferred from certain decedents who died in 2010. 32 9835, 2018-33 I.R.B. REG-142040-07 73 Fed.Reg. These are proposed regulations on mortality tables for non-multiemployer plans under section 430 of the Code. SCHEDULE TABLE OF CONTENTS 1 Definitions 2. 22549 dated 10 August 2001 (39kb) Supply Chain Management: A guide for Accounting Officers and Accounting Authorities. [Tax regulations relating to areas other than retirement plans are available.]. 34665 (June 18, 2008) 527 290 PDF These are final Income Tax Regulations under section 411(d)(6) of the Code and final Pension Excise Tax Regulations under section 4980F. These proposed regulations relate to section 401(a)(35) of the Internal Revenue Code and pertain to certain defined contribution plans that hold publicly traded stock of their employers. “The regulations aim to promote better governance and management of finances by municipalities. REG-110136-07, 73 Fed. 201 PDF REG-209500-86, 67 Fed. These proposed Income Tax Regulations pertain to mortality tables that will be effective in plan years beginning on or after 01/01/2007. T.D. Reg. Reg. 805 Final regulations on Code §401(a)(35) investment diversification requirements for most defined contribution plans with publicly traded employer securities. Cost containment regulations made in terms of Local Government: Municipal Finance Management Act, 2003 National Treasury on Friday 7 June 2019 gazetted (Gazette no 42514) cost containment Regulations that are aimed at ensuring that the resources of municipalities and municipal entities are used effectively, efficiently and economically. 9340 - 72 Fed. 13692. 9735, 2015-37 I.R.B. 27388 dated 15 March 2005) (237kb) Treasury Regulations related to Strategic Planning - showing amendments (32kb) T.D. REG-124667-02, 67 Fed. In REG-147196-07, 2016-28 I.R.B. 45993 (September 8, 2009) In order to continue to advance the goal of permitting plan sponsors to use electronic media in administering their retirement plans, this amendment to the regulations eliminates the writing requirement for the notice to interested parties and sets forth new standards for satisfying the notice requirement that would ensure that interested parties will receive timely and adequate notice. Reg. REG-1147236-04, 69 Fed. Reg. These proposed regulations would affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans. 608 Division 1 — Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019 6 Indexation of fees Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019 , is not an indexable matter in the financial year starting on 1 July 2019. Final regulations regarding the application of the modified carryover basis rules of Section 1022 of the Internal Revenue Code. TREASURY CIRCULAR NO. This document withdraws the proposed amendment to Proposed Regulations Section 1.408–4(b)(4)(ii) published in the Federal Register on July 14, 1981 (46 FR 36198). T. D. 9169, 69 Fed. 14798 (March 24, 2006) 9219, 70 Fed. Treasury Regulations Delegations of Authority PFMA Training Public Entities Treasury Guidelines ... PFMA - Treasury Guidelines. These regulations, which finalize the regulations proposed on Jan. 5, 2001, relate to the minimum cost requirement under §420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. 253 Also clarifies the general transition rule under Regs. NATIONAL TREASURY NOTICE 317 OF 2019 317 Local Government: Municipal Finance Management Act (56/2003): Municipal Cost Containment Regulations, 2019 42514. 67054 (November 16, 2004), 2004-49 I.R.B. 320 These final Income Tax Regulations pertain to notice to interested parties under IRC section 7476 of the Code and changes to the Statement of Procedural Rules under IRC section 601.201(o). 1 of 2018/2019 on Irregular Expenditure Framework (110kb) Annexure A Irregular Expenditure Framework (1,458kb) Treasury Instruction No. The regulations also update Regs.1.83-3, which address the substantial risk of forfeiture created by liability under section 16(b) of the Securities Exchange Act of 1934. 43188 dated 31 March 2020, Treasury Regulations 2005 Gazette No. 1232 36927 (July 6, 2007) These plans are often referred to as multiple employer plans or MEPs. 43786 (July 22, 2004), 2004-34 I.R.B. 9142, 69 Fed. Application of Regulations 4. 476 PDF REG-151135-07, 73 Fed. 84 TD 9673, 2014-30 I.R.B. Reg. 47109 (August 12, 2005) 2005-38 I.R.B. 29490 dated 18 December 2006, Draft Treasury Regulations published in Government Gazette No. 4320 (January 26, 2006) Reg. Reg. Section 401(a)(4) Regs - T.D. 373 1186 These temporary and final return payment regulations under section 54.6011-1T implement part of section 516 of TIPRA. T.D. 42657 GOVERNMENT GAZETTE, 23 AUGUST 2019 NATIONAL TREASURY NOTICE 438 OF 2019 438 Public Finance Management Act (1/1999 – the Act): Proposed amendment of regulations for Accounting Standards Board 42657 Proposed regulations that would provide rules on determining whether the normal retirement age under a governmental pension plan satisfies IRC Section 401(a) and whether the payment of definitely determinable benefits that commence at the plan’s normal retirement age satisfies these requirements. Section 7476 Regulations - 66 Fed. 40675 (July 14, 2005) 2005-33 I.R.B. 9159, 69 Fed. Reg. ... and directives issued by both the National Treasury and Provincial Treasury… 62417 (October 7, 2002), 2002-44 I.R.B. Reg. 995 PDF These final regulations under IRC sections 408 and 408A pertain to calculations of earnings for certain IRA contributions. 522 PDF 707 610 Reg. 48868 (August 22, 2005) 2005-39 I.R.B. 47 PDF 895 865 Proposed regulations clarify that amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions. 299 9769, 2016-23 I.R.B. These final and temporary Income Tax Regulations under §401(a)(9) et al of the Code pertain to minimum distribution requirements. T.D. T.D. 208 PDF. 456 9075, 68 Fed. 622 9418 73 Fed.Reg. These final regulations pertain to non-bank trustee status of a governmental unit that maintains a deemed IRA. Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. REG-123854-12, 2016-28, I.R.B. Reg. Final regulations eliminating the requirement that each disbursement from a designated Roth account that is directly rolled over to an eligible retirement plan be treated as a separate distribution from any amount paid directly to the employee and therefore separately subject to the rule in IRC Section 72(e)(2) allocating pretax and after-tax amounts to each distribution. These proposed. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans. 9723, 2015-31 I.R.B. 1103 PDF REG–209459–78, 2014-31 I.R.B. 2 Subregulation 3(1) Insert: campaign-based benefit: see regulation 28VD. REG-108553-00 - 65 Fed. 9005, 67 Fed. 29644 dated 20 February 2007, Treasury Regulations related to Strategic Planning - showing amendments, Treasury Regulations 2020 Gazette No. They would affect governmental pension plans sponsors, administrators and participants. Proposed regulations related to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in “critical and declining status”). Unless there is a retroactive annuity starting date, these regulations generally pertain to QJSAs with annuity starting dates on or after 10/01/2004 and QPSAs on or after 07/01/2004. 344 PDF. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. 336 Proposed regulations that would provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. Final regulations clarifying the general rule under section 402(a) that amounts held in a qualified retirement plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. 42465 (July 17, 2003), 2003-35 I.R.B. Section 401(a)(9) Regulations - 66 Fed. National Treasury Circular No. 29456 (May 29, 2007) 729 These regulations, which finalize the regulations proposed on Oct. 6, 2000, provide guidelines for cross-testing of new comparability plans under §1.401(a)(4)-8. These are final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use of certain funding balances maintained for those plans, and regarding benefit restrictions for certain underfunded defined benefit pension plans. Register 37352 (June 21, 2012) 431 1082 An official website of the United States Government. Reg. Reg. 9716, 2015-15 I.R.B. Proposed regulations which would amend the regulations under Section 401(k) to provide that amounts used to fund qualified matching contributions and qualified nonelective contributions must satisfy certain nonforfeitability and distribution requirements when they are allocated to participants’ accounts, and not when they are first contributed to the plan. These regulations contain guidance relating to the administration of that vote. These proposed Income Tax Regulations under §401(a)(9) of the Code mirror the temporary regulations in T.D. 9517, 76 Fed. T.D. 16/2019 on PIM Guidelines for National Government & Entities Circular No. 421 PDF Proposed regulations relating to the tax qualification of plans maintained by more than one employer. 34535 (June 29, 2001), 2001-29 I.R.B. The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qualified nonelective contribution if it satisfies applicable nonforfeitability requirements and distribution limitations at the time it is allocated to a participant’s account, but need not meet these requirements or limitations when it is contributed to the plan. Reg. 550 Regulation 32 of the Municipal SCM Regulations July 2019 Page 1 of 6 SCM REGULATION 32: PROCUREMENT OF GOODS OR SERVICES ... “When an organ of state in the national, provincial or local sphere of government, or any other institution identified in national legislation, contracts for goods or The Fiscal Budget For The Financial Year 2019/20 HOT. Final regulations provide guidance under IRC Section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension for certain multiemployer DB pension plans in critical and declining funded status. 3928 (Jan. 17, 2001), 2001-11 I.R.B. 266 REG-142039-06 and REG-139268-06 - 72 Fed. These proposed regulations under section 4965, section 6011, and section 6033 result from section 516 of TIPRA. Reg. These final regulations under section 408A of the Internal Revenue Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. Reg. 22219 dated 9 April 2001), Treasury Regulations on Government Payroll Deductions (Government Gazette No. 9334 - 72 Fed. The proposed regulations would provide an exception, if certain requirements are met, to the application of the “unified plan rule” for a defined contribution MEP in the event of a failure by an employer participating in the plan to satisfy a qualification requirement or to provide information needed to determine compliance with a qualification requirement. Proposed regulations prescribing mortality tables to be used by most defined benefit pension plans. Reg. Reg. 26513 3 GENERAL NOTICE NOTICE 1261 OF 2004 NATIONAL TREASURY PUBLIC FINANCE MANAGEMENT ACT, 1999: DRAFT TREASURY REGULATIONS The draft Treasury Regulations are set out in the Schedule and are hereby published for T.D. These proposed regulations under sections 430(f) and 436 pertain to certain limitations on benefits of underfunded, single-employer, defined benefit plans. 800 T.D. The temporary regulations pertaining to nonbank trustees were also published as proposed regulations at Reg. 791 PDF Proposed regulations under IRC Section 83 clarifies the substantial risk of forfeiture definition under Regs.1.83-3(c)(1). 15 of 2019) was signed into law by the President in May 2019 and came into effect from 1 June 2019. Her Majesty’s Treasury 2019 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 and the National Health Service Superannuation Scheme (2008 Section) The Treasury changes announced today will take effect on October 9, 2019, which is 30 days from the date the regulations will be published in the Federal Register. 12291 (March 16, 2004), 2004-14 I.R.B. 2 of 2019/2020 Irregular Expenditure Framework EFFECTIVE DATE This Treasury Instruction takes effect on 17 May 2019 TRANSITIONAL ARRAGEMENTS Accounting officers and accounting authorities must ensure that any irregular expenditure assessments, determinations and investigations not finalised by 30 April 2019 is considered in terms of this Treasury … 13692 of March 8, 2015 or any further Executive order issued pursuant to the national emergency declared in E.O. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant’s disability. Notice of proposed rulemaking (proposed regulations) in the Federal Register (76 FR 37034, corrected by 76 FR 55321 on September 7, 2011) under IRC Section 162(m). 9302 - 71 Fed. Reg. The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. Treasury Instructions issued in 2018/2019 : National Treasury Instruction No. 60822 (Oct. 12, 2000), 2000-44 I.R.B. T.D. 41230 (July 11, 2003), 2003-39 I.R.B. Reg. 53644 (August 16, 2002) Reg. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement. Reg. 73690 (December 28, 2007) Reg. Reg. Reg. REG-128309-03, 69 Fed. Reg. The National Treasury is responsible for managing South Africa's national government finances. These proposed regulations would affect MEPs, participants in MEPs (and their beneficiaries), employers participating in MEPs, and MEP plan administrators. The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. 76123 (December 11, 2002), 2003-02 I.R.B. These proposed regulations under IRC section 401(m) update and expand upon existing published guidance to reflect current law. 50967 (August 29, 2005) 2005-39 I.R.B. 14417 (March 18, 2008) Section 401(a)(4) Regulations - 65 Fed. This regulation sets forth standards for electronic systems that make use of an electronic medium to provide a notice to recipient, or to make a participant election or consent, with respect to a retirement plan, an employee benefit arrangement, or an individual retirement plan. 2005-39 I.R.B Internal Revenue Code is available on the minimum present value applicable... Print, and other related matters under section 401 ( k ) relating to the administration that... Sponsors of, and issuers of Roth IRAs returns, and trustees, custodians, and administrators of deferred! Plans sponsors, administrators and participants in, employee benefit elections and consents for National Government Entities. 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