Applicability date. This section ap- plies only to covered agreements en- tered into after November 12, 1999.
Applicability date. This section ap- plies only to covered agreements en- tered into on or after May 12, 2000.
Applicability date. This section ap- plies to taxable years beginning after October 20, 2020. However, a corpora- tion may choose to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety to taxable years that began on or before October 20, 2020. If a corpora- tion makes the choice described in the previous sentence, all shareholders of the corporation must report consist- ently, and the corporation must con- tinue to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety for the corporation’s subsequent tax- able years. [T.D. 9914, 85 FR 66478, Oct. 20, 2020]
Applicability date. The rules in this section apply on and after May 3, 2019. [T.D. 9869, 84 FR 24379, May 28, 2019]
Applicability date. This section and §§ 1.6050Y–2 through 1.6050Y–3 apply to reportable policy sales made after De- cember 31, 2018. This section and
§ 1. 6050Y–4 apply to reportable death benefits paid after December 31, 2018. This section and § 1.6050Y–3 apply to any notice of a transfer to a foreign person received after December 31, 2018. However, for reportable policy sales and payments of reportable death bene- fits occurring after December 31, 2018, and on or before December 31, 2019, and any notice of a transfer to a foreign person received after December 31, 2018, and on or before December 31, 2019, transition relief is provided as follows:
(1) Statements required to be fur- nished to issuers under section 6050Y(a)(2) and § 1.6050Y–2(d)(2)(i) must be furnished by the later of the applica- ble deadline set forth in § 1.6050Y– 2(d)(2)(ii) or December 30, 2019.
(2) Statements required to be fur- nished to reportable policy sale pay- ment recipients under section 6050Y(a)(2) and § 1.6050Y–2(d)(1)(i) must be furnished by the later of the applica- ble deadline set forth in § 1.6050Y– 2(d)(1)(ii) or February 28, 2020.
(3) Statements required to be fur- nished to sellers under section 6050Y(b)(2) and § 1.6050Y–3(d)(1) must be furnished by the later of the applicable deadline set forth in § 1.6050Y–3(d)(2) or February 28, 2020.
(4) Statements required to be fur- nished to reportable death benefits payment recipients under section 6050Y(c)(2) and § 1.6050Y–4(c)(1) must be furnished by the later of the applicable deadline set forth in § 1.6050Y–4(c)(2) or February 28, 2020.
(5) Returns required to be filed under section 6050Y(a)(1) and § 1.6050Y–2(a), section 6050Y(b)(1) and § 1.6050Y–3(a), and section 6050Y(c)(1) and § 1.6050Y–4 must be filed by the later of the appli- cable deadline set forth in § 1.6050Y– 2(c), § 1.6050Y–3(c), and § 1.6050Y–4(b) or February 28, 2020. [T.D. 9879, 84 FR 58484, Oct. 31, 2019, as amended by T.D. 9879, 84 FR 68043, Dec. 13, 2019]
Applicability date. The provisions of this section are applicable with re- spect to plan years (in the individual market, policy years) beginning on or after January 1, 2022. aworley on LAPBH6H6L3 with DISTILLER
(a) In general. If a group health plan, or a health insurance issuer offering group or individual health insurance coverage, provides or covers any bene-
Applicability date. The Applicability Date is June 9, 2017, or such later date as may be promulgated by the DOL provided, however that in the event the DOL Fiduciary Rule is revoked or struck down, whether by the action of a federal agency or legislative body, a court of competent jurisdiction or otherwise, the provisions of these Sections 41-48 shall be void.
Applicability date. The provisions of this section are applicable with re- spect to plan years (in the individual market, policy years) beginning on or after January 1, 2022.
Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016. [T.D. 9785, 81 FR 60616, Sept. 2, 2016] In pursuance of section 7805 of the In- ternal Revenue Code of 1954, the fore- going regulations are hereby pre- scribed. (See § 31.0–3 of subpart A of the regulations in this part relating to the scope of the regulations.)
Applicability date. This section ap- plies to a modification of the terms of a contract that occurs on or after March 7, 2022. A taxpayer may choose to apply this section to modifications of the terms of contracts that occur be- fore March 7, 2022, provided that the taxpayer and all related parties (within the meaning of section 267(b) or section 707(b)(1) or within the meaning of § 1.150–1(b) for a taxpayer that is a State or local governmental unit (as defined in § 1.103–1(a)) or a 501(c)(3) or- ganization (as defined in section 150(a)(4))) apply this section to all modifications of the terms of contracts that occur before that date. See section 7805(b)(7). [T.D. 9961, 87 FR 176, Jan. 4, 2022]
