Table of Contents

• REG-130370-04
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Customer Service Information
    • A. Background
    • B. Overview of the Proposed Regulations
    • 2. Evidence of Creditable Coverage — 26 CFR 54.9801-5, 29 CFR 2590.701-5, 45 CFR 146.115
    • 3. Special Enrollment Periods — 26 CFR 54.9801-6, 29 CFR 2590.701-6, 45 CFR 146.117
    • 4. Interaction with the Family and Medical Leave Act — 26 CFR 54.9801-7, 29 CFR 701-8, 45 CFR 146.120
    • 5. Special rules — Excepted plans and excepted benefits — 26 CFR 54.9831-1, 29 CFR 2590.732, 45 CFR 146.145
    • C. Economic Impact and Paperwork Burden
    • Paperwork Reduction Act
  • Proposed Amendments to the Regulations
    • PART 54 — PENSION EXCISE TAXES
    • §54.9801-1 [Amended]
    • §54.9801-2 [Amended]
• Announcement 2005-13
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1 - INCOME TAXES
    • §1.1374-8T 1374(d)(8) transactions (temporary).