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Go to 45 C.F.R. § 162.1002 (not yet in the library — opens the official source)
99 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …, whenever those amounts become otherwise deductible (g) Coordination—(1) Coordination with section 162(m)(1). If section 162(m)(1) and section 162(m)(6) both otherwise would apply with respect to the remuneration of an applicable individual, the deduction limitation under section 162(m)(6) applies without regard to se…
  2. 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
    …solidated group ending December 31, 2016, are not subject to the deduction limitation under section 162(m)(6). (g) Coordination—(1) Coordination with section 162(m)(1). If section 162(m)(1) and section 162(m)(6) would both otherwise apply with respect to the remuneration of an applicable individual, the deduction limit…
  3. T.D. 9716 — Section 162(m) generally limits the otherwise allowable deduction for compensation paid with respect to a covered employee of a publicly held corporation to no…
    IRCTreasury DecisionsApr 13, 2015
    …calendar year following the calendar year in which the corporation becomes publicly held. Section 1.162–27(f)(3) provides that the relief provided under § 1.162–27(f)(1) applies to any compensation received pursuant to the exercise of a stock option or stock appreciation right, or the substantial vesting of restricted …
  4. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  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. 89 FR 34106 — Definition of “Employer”-Association Health Plans
    ERISAFinal Rules (FR)Apr 30, 2024
    …has been transmitted to the Congress and the Comptroller General for review. List of Subjects in 29 CFR Part 2510 Employee benefit plans Pensions For the reasons stated in the preamble, the Department of Labor amends 29 CFR part 2510 as follows: PART 2510—DEFINITIONS OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF…
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020
    n 29 CFR Part 2510 Employee benefit plans Pensions For the reasons stated in the preamble, the Department of Labor amends 29 CFR part 2510 as follows: PART 2510—DEFINITIONS OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF THIS CHAPTER 1. The authority citation for part 2510 is revised to read as follows: Authority:…
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 85 FR 54288 — Registration Requirements for Pooled Plan Providers
    ERISAProposed Rules (FR)Proposed Sep 1, 2020
    …rtment. The Department welcomes input from states regarding this assessment. List of Subjects in 29 CFR Part 2510 Employee benefit plans Pensions For the reasons stated in the preamble, the Department of Labor proposes to amend 29 CFR part 2510 as follows: PART 2510—DEFINITIONS OF TERMS USED IN SUBCHAPTERS C, D, E, F, …
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 88 FR 87968 — Definition of “Employer”-Association Health Plans
    ERISAProposed Rules (FR)Proposed Dec 20, 2023
    …ssued under sec. 102 of Reorganization Plan No. 4 of 1978, 5 U.S.C. App. (E.O. 12108, 44 FR 1065, 3 CFR, 1978 Comp., p. 275) and 29 U.S.C. 1135 note. 2. Section 2510.3-3 is amended by revising paragraph (c) introductory text to read as follows: § 2510.3-3 Employee benefit plan. * * * * * (c) Employees. For purposes of …
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019
    …posed restrictions on the establishment and maintenance of MEPs under ERISA. List of Subjects in 29 CFR Part 2510 Employee benefit plans Pensions For the reasons stated in the preamble, the Department of Labor is amending 29 CFR part 2510 as follows: PART 2510—DEFINITIONS OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND…
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCProposed Rules (FR)Proposed Oct 29, 2018
    …ibed in § 54.9802-1(a)). * * * * * DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Chapter XXV For the reasons stated in the preamble, the Department of Labor proposes to amend 29 CFR parts 2510 and 2590 as set forth below: PART 2510—DEFINITION OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF T…
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …CHAPTER 9. The authority citation for part 2510 is revised to read as follows: Authority: 29 U.S.C. 1002(1), 1002(3), 1002(2), 1002(5), 1002(16), 1002(21), 1002(37), 1002(38), 1002(40), 1002(42), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Secs. 2510.3-21, 2510.3-101 and 2510.3-102…
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018
    …CHAPTER 1. The authority citation for part 2510 is revised to read as follows: Authority: 29 U.S.C. 1002(1), 1002(2), 1002(3), 1002(5), 1002(16), 1002(21), 1002(37), 1002(38), 1002(40), 1002(42), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Sec. 2510.3-101 and 2510.3-102 also issued…