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Pension and Employee Benefits - Code - ERISA - Regulations (Volumes 1 & 2), as of January 1, 2012, provides pension and employee benefits practitioners with an authoritative and comprehensive reference to pension provisions and selected welfare benefit provisions of the Internal Revenue Code and ERISA and the associated regulatory authority. This title is based on materials from the CCH Pension Plan Guide and CCH Employee Benefits Management, and reflects all regulatory and statutory changes up to January 1, 2012. Updates to the 2012 Edition include the following: 2011 EBSA final regulations on personalized investment advice 2011 EBSA final regulations regarding procedures governing applications for administrative exemptions from the prohibited transaction provisions of ERISA 2011 PBGC proposed regulations regarding the guarantee of benefits upon the occurrence of an "unpredictable contingent event" 2011 PBGC proposed regulations relating to benefit determinations for terminating hybrid plans IRS final regulations on user fees for enrolled actuaries and enrolled agents IRS proposed regulations on the $1 million dollar limit on executive compensation under Code Sec. 162(m) IRS proposed regulations on the health insurance premium tax credit enacted under the 2010 health reform law Amended regulations (issued jointly by IRS, EBSA and HHS) regarding the preventive health services and internal claims and appeals process under the 2012 health reform law Proposed regulations (issued jointly by IRS, EBSA and HHS) regarding new disclosure requirements under the 2010 health reform law
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