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1. 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…
2. 91 FR 33900 — Federal Independent Dispute Resolution Operations
   IRCFinal Rules (FR)Jun 4, 2026
   mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
3. PLR 200301032 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
   IRCPrivate Letter RulingsJan 3, 2003
   …erformed, or when there is no substantial risk of forfeiture of the rights to such amounts. Section 3121(v)(2)(C) provides that the term “nonqualified deferred compensation plan” means any plan or other arrangement for the deferral of compensation other than a plan - 7 - PLR-167048-01 described in section 3121(a)(5). A…
4. PLR 200524017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
   IRCPrivate Letter RulingsJun 17, 2005
   es without regard to the general exclusion in section 3121(b)(7). Section 31.3121(b)(7)-2(b) of the Employment Tax Regulations provides that the rules under section 31.3121(b)(7)-2 generally treat an employee as a member of a retirement system if the employee (1) is a "qualified participant" in a system that provides P…
5. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
   IRCFinal Rules (FR)Jan 6, 2021
   2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
6. PLR 200748003 — Eligible Deferred Compensation Plan Defined
   IRCPrivate Letter RulingsNov 30, 2007
   l timing rule for deferrals under a nonqualified deferred compensation plan. Section 3121(v)(2) provides that any amount deferred under a nonqualified deferred compensation plan shall be taken into account for FICA purposes as of the later of when the services are performed, or when there is no substantial risk of forf…
7. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
   IRCNoticesModified Jan 8, 2024
   …neration in excess of the $100,000 amount whose services are excluded from employment under section 3121(b)(7)? A. B-6: Yes. The $100,000 (indexed for inflation) wage limitation set forth in section 45E(f)(2)(C), under which no contributions with respect to any individual who receives wages from the employer for a taxa…
8. 90 FR 44527 — Catch-Up Contributions
   IRCFinal Rules (FR)Sep 16, 2025
   …vices of certain employees are excluded from the definition of employment (including, under section 3121(b)(7), the services of ( printed page 44535) employees of State and local governments unless an exception applies) and, therefore, these employees generally do not have wages under section 3121(a) and consequently a…
9. PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
   IRCPrivate Letter RulingsJan 17, 2003
   …ch is referred to as Medicare tax. FICA tax is imposed on wages, as that term is defined in section 3121(a). Section 3121(a) defines the term “wages” for FICA purposes as all remuneration for employment unless specifically excepted. The term “employment” is defined in section 3121(b). Section 3121(b)(7) contains variou…
10. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
11. PLR 202144005 — Certain Plans Excepted
    IRCPrivate Letter RulingsNov 5, 2021
    …ncluding benefits), except that wages does not include certain remuneration as specified in section 3121(a). Section 3121(a)(5)(E) excludes from the definition of wages any payment made to, or on behalf of, an employee or the employe e’s beneficiary under or to an exempt governmental deferred compensation plan as defin…
12. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
13. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    … applicable individual from or to a trust described in section 401(a) within the meaning of section 3121(a)(5)(A), (B) A payment made under an annuity plan described in section 403(a) within the meaning of section 3121(a)(5)(B), (C) A payment made under a simplified employee pension plan described in section 408(k)(1) …
19. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section: