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1. 85 FR 66219 — Effect of Section 67(g) on Trusts and Estates
   IRCFinal Rules (FR)Oct 19, 2020★ strong match
   …gate (Secretary), to the beneficiaries succeeding to the property of the estate or trust. Section 1.642(h)-2(a), as articulated in the proposed regulations and these final regulations, provides that if, on termination of an estate or trust, the estate or trust has for its last taxable year deductions (other than the de…
2. 85 FR 27693 — Effect of Section 67(g) on Trusts and Estates
   IRCProposed Rules (FR)Proposed May 11, 2020★ strong match
   r section 642(h)(1) are used to compute adjusted gross income on the return of a beneficiary, formerly referred to as an above-the-line deduction. See § 1.642(h)-1. The excess deduction under section 642(h)(2) is not, however, used to compute adjusted gross income on the return of a beneficiary. Instead, § 1.642(h)-2(a…
3. 76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
   IRCFinal Rules (FR)Aug 10, 2011
   …ss Reference to Regulation Sections Valuation period Interest rate Regulation section Table Section 642: Valuation, in general 1.642(c)-6 before 01/01/52 4% 1.642(c)-6A(a) 01/01/52-12/31/70 3.5% 1.642(c)-6A(b) 01/01/71-11/30/83 6% 1.642(c)-6A(c) 12/01/83-04/30/89 10% 1.642(c)-6A(d) Table G. 05/01/89-04/30/99 § 7520 1.6…
4. 87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
   IRCProposed Rules (FR)Proposed May 5, 2022
   …ss Reference to Regulation Sections Valuation period Interest rate Regulation section Table Section 642: Valuation, in general 1.642(c)-6 before 01/01/52 4% 1.642(c)-6A(a) 01/01/52—12/31/70 3.5% 1.642(c)-6A(b) 01/01/71—11/30/83 6% 1.642(c)-6A(c) 12/01/83—04/30/89 10% 1.642(c)-6A(d) Table G. 05/01/89—04/30/99 7520 1.642…
5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
6. 88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
   IRCFinal Rules (FR)Jun 7, 2023
   est rates, the citations to regulatory sections in 26 CFR parts 1, 20, and 25, textual materials, and tables to use for the various valuation periods. Cross Reference to Regulation Sections for Purposes of Section 642 Valuation period Interest rate Part 1 section Table Valuation, in general   1.642(c)-6 before 01/01/52…
7. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
   ERISAFinal Rules (FR)Jan 24, 2024related by meaning
   rtment decides to hold a hearing on the exemption request before making its final decision, you will be notified of the time and place of the hearing. (b) The method used by an applicant to furnish notice to interested persons must be reasonably calculated to ensure that interested persons actually receive the notice. …
8. 29 C.F.R. § 2520.104a-7 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
18. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
19. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.