Abbreviations›Rev. Rul. 2010-23, 2010-39 I.R.B. 388
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes (REG–125592–10) 43, 556 Qualified plans:
Alternative amortization schedules for single-employer plans
under PRA 2010 (Notice 55) 33, 253 Special funding rules for multiemployer plans under PRA
2010 (Notice 56) 33, 254 Rules relating to coverage of preventive health services (TD
- 35, 273 ; (REG–120391–10) 35, 310 Rules relating to internal claims and appeals and external review
processes (TD 9494) 43, 500 ; (REG–125592–10) 43, 556 Rules relating to preexisting condition exclusions, lifetime and
annual limits, rescissions, and patient protections (TD 9491) 32, 186 ; (REG–120399–99) 32, 239 Regulations:
26 CFR 1.411(a)(13)–1, added; 1.411(b)(5)–1, added; cash balance plans and other hybrid defined benefit pension plans (TD 9505) 48, 755 26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1 thru –9, added; 53.6071–1, revised; 53.6071–1T(g) & (h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d), removed; 301.6011(g)–1, added; 301.6033–5, added; 301.6033–5T, removed; 602.101, amended; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (TD 9492) 33, 242 26 CFR 54.9801–2, –3, amended; 54.9815–2704T, –2711T, –2712T, added; –2719AT, added; 602.101(b), amended; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections (TD 9491) 32, 186 26 CFR 54.9815–1251T, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (TD 9489) 29, 55 26 CFR 54.9815–2713T, added; rules relating to coverage of preventive health services (TD 9493) 35, 273 26 CFR 54.9815–2719T, added; 602.101(b), amended; rules relating to internal claims and appeals and external review processes (TD 9494) 43, 500 Revocation of Notice 2003–19 (Notice 53) 31, 182 Rules relating to status as grandfathered health plans for group
health plans and health insurance coverage (TD 9489) 29, 55 ; (REG–118412–10) 29, 85 Unforeseeable emergency distribution under section 457 (RR 27)
45, 620
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