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Go to Treas. Reg. § 1.401(a)(9)-8Sp (not yet in the library — opens the official source)
69 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  2. 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…
  3. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx). Back to Citation 170.  29 CFR 2520.102-2(a). Back to Citation 171.   See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 172.  26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
  4. 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…
  5. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024related by meaning
    -2”. § 1.401(a)(31)-1, Q&A-14(b)(1) “§ 1.402-2(c)-2, Q&A-1” “§ 1.402(c)-2(a)”. § 1.401(a)(31)-1, Q&A-14(b)(1) “§ 1.402(c)-2, Q&A-9” “§ 1.402(c)-2(g)”. § 1.401(a)(31)-1, Q&A-14(b)(2) “§ 1.402(c)-2, Q&A-1” “§ 1.402(c)-2(a)”. § 1.401(a)(31)-1, Q&A-16 “§ 1.402(c)-2(b), Q&A-9” “§ 1.402(c)-2(g)”. § 1.401(a)(31)-1, Q&A-17 “§ …
  6. Treas. Reg. § 1.409(p)-1(a)(2) — Prohibited allocation of securities in an S corporation.
    IRCRegulationsMay 18, 2016related by meaning
    (a)(2) (2) Definitions. The following definitions apply for purposes of section 409(p) and this section, as well as for purposes of section 4979A, which imposes an excise tax on certain events. (a)(2)(i) (i) Deemed-owned ESOP shares has the meaning set forth in paragraph (e) of this section. (a)(2)(ii) (ii) Disqualifie…
  7. 84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCProposed Rules (FR)Proposed Apr 8, 2019
    sheet exposures. Back to Citation 3.   See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC). Back to Citation 4.   See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC). Back to Citation 5.   See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
  8. Treas. Reg. § 1.421-1(h)(3) — Meaning and use of certain terms.
    IRCRegulationsSep 9, 2016related by meaning
    (h)(3) (3) For purposes of determining whether an individual meets the requirements of this paragraph, the term “employer corporation”, as used in section 424 (e) and (f), shall be read as “grantor corporation” or “corporation issuing or assuming a stock option in a transaction to which section 424(a) is applicable”, a…
  9. T.D. 9302 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap…
    IRCTreasury DecisionsJan 29, 2007related by meaning
    s, with respect to an individual— (A) The spouse of the individual; (B) An ancestor or lineal descendant of the individual or the individual’s spouse; (C) A brother or sister of the individual or of the individual’s spouse and any lineal descendant of the brother or sister; and (D) The spouse of any individual describe…
  10. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    .210(a)(2)(xi). Back to Citation 20.  26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D). 21.  The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
  11. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    …(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i) [Reserved]
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  14. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  15. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  16. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016
    3(i) and 12 U.S.C. 5381(a)(3). Back to Citation 24.  12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC). Back to Citation 25.   See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC). Back to Citation 26.   See section II.D and II.C of this Supplementary Information section for discu…
  17. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  18. 78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans
    IRCFinal Rules (FR)Dec 26, 2013
    …ying for the standard mortgage. See § 1026.43(d)(2)(iv) and (v). Back to Citation 67.   See OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722. See also75 FR 77450 (Dec. 10, 2010). Back to Citation 68.  FDIC: 12 CFR part 323…
  19. IRCRegulationsSep 17, 2024related by meaning
    …nt to a qualified domestic relations order), for purposes of satisfying the requirements of section 401(a)(9), an individual is the spouse or surviving spouse of an employee if the marriage of the employee and individual is recognized for Federal tax purposes under the rules of § 301.7701-18. In the case of distributio…
  20. REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin…
    IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
    …r employee contribution elections; and (iii) The effective date of the amendment. Par. 4. Section 1.401(m)-0 is amended by revising the entries for §1.401(m)-3(h), (h)(1) and (h)(2) in their entirety to read as follows: §1.401(m)-0 Table of Contents. * * * * * §1.401(m)-3 Safe Harbor Requirements. * * * * * (h) Permiss…