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…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
Par. 12. Section 1.411(a)-4 is amended by revising paragraph (b)(7) to read as follows:
§1.411(a)-4 Forfeitures, suspensions, etc.
* * * * *
(b) * * * (7) Certain matching contributions. A matching contribution (within the meaning of section 401(m)(4)(A) and §1.401(m)-1(a)(2)) is not treated as forfeitable even if unde…
Treas. Reg. § 1.404(a)-13(a) — Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7). IRCRegulationsMay 18, 2016
(a) (a) Where deductions are allowable under section 404(a) (1) or (2) on account of contributions under a pension or annuity plan and deductions are also allowable under section 404(a)(3) for the same taxable year on account of contributions to a profit-sharing or stock bonus trust, the total deductions under these se…
Treas. Reg. § 1.404(a)-12(b) — Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5). IRCRegulationsMay 18, 2016★ strong match
(b) (b) Contributions made after August 1, 1969
IRCPrivate Letter RulingsMar 10, 2006★ strong match
the
limitations imposed by § 404 as to the amounts deductible in any year.
Section 404(a)(5) provides the general rule that compensation paid under a nonqualified plan (contributions to which are deductible under §§ 404(a)(1), (2), or 3)) of
deferred compensation is deductible in the taxable year in which an amount at…
Treas. Reg. § 1.404(a)-3(e) — Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(… IRCRegulationsMar 14, 2019★ strong match
(e) (e) In case deductions are allowable under section 404(a)(3), as well as under section 404(a) (1) or (2), the limitations under section 404(a) (1) and (3) are determined and applied without giving effect to the provisions of section 404(a)(7) but the amounts allowable as deductions are subject to the further limita…
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…
Notice 2007-28 — Deductibility; contributions; sections 801 and 803 of the Pension Protection Act of 2006. This notice addresses, in question and answer format, the deductibili… IRCNoticesApr 2, 2007
plan amendment for purposes of § 404(a)(1)(D)(ii).
Q-6. What changes to § 404(a)(7) were made by PPA ’06 for years beginning after December 31, 2005? A-6. In general, PPA ’06 amended § 404(a)(7) of the Code for years beginning after December 31, 2005, to exclude multiemployer plans from consideration and to provide th…
Treas. Reg. § 1.404(b)-1T(b) — Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary) IRCRegulationsMay 18, 2016related by meaning
(b) (b)
IRCCourt RulingsSep 29, 1987
ion 404(a)(5) are satisfied. Sec. 404(a) and sec. 404(a)(5); sec. 1.404(a)~12(a), sec. 1.404(a)-12(b)(l), and sec. 1.404(a)-12(b)(3), Income Tax Regs. Under section 404(a)(5), a deduction by the employer is postponed until the taxable year of the employer in which, or with which, ends the taxable year of an employee in…
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…
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…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015related by meaning
942(j)(3), and if the foundation reasonably relied in good faith on the written advice in accordance with the requirements of § 1.6664-4(c)(1) of this ( printed page 57716)
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]