Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 1.642(c)-5 (not yet in the library — opens the official source)
57 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 85 FR 66219 — Effect of Section 67(g) on Trusts and Estates
    IRCFinal Rules (FR)Oct 19, 2020
    …ess income ($2,500)) 7,300 Deductions as adjusted 7,500 Net operating loss 2,000 (ii) Under section 642(h)(1), B and the trust are each allocated $1,000 of the $2,000 unused net operating loss carryover of the terminated estate in 2020, with the allowance of any net operating loss carryover to B and the trust determine…
  2. 85 FR 27693 — Effect of Section 67(g) on Trusts and Estates
    IRCProposed Rules (FR)Proposed May 11, 2020
    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
    …ormation related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subpart E. (b) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to give max…
  6. 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
    (b)(6)(C) or the employer incurs a substantial business hardship, comparable to a substantial business hardship described in section 412(c). * * * * * (h) Permissible reduction or suspension of safe harbor contributions—(1) General rule—(i) Matching contributions. A plan that provides for safe harbor matching contribut…
  7. Treas. Reg. § 1.414(r)-5(e)(4) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016related by meaning
    (e)(4) (4) Examples. The following examples illustrate the application of the safe harbor in this paragraph (e). Example 1.Among its other business activities, Employer F operates a bearing manufacturing firm that constitutes a separate line of business under § 1.414(r)-3. Employer F is required to file an annual Form …
  8. 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…
  9. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    …ormation related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subparts E and F. (b) Severability— (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to gi…
  10. Treas. Reg. § 1.401(k)-3(c)(6)(iv) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (c)(6)(iv) (iv) Restrictions on types of compensation that may be deferred. A plan may limit the types of compensation that may be deferred by an eligible employee under a plan, provided that each eligible NHCE is permitted to make elective contributions under a definition of compensation that would be a reasonable def…
  11. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment. (h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(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…
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
  14. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  15. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
  16. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    identification number of the previously-owned clean vehicle. (g) Taxpayer reliance on manufacturer certifications and periodic written reports to IRS. A taxpayer who acquires a previously-owned clean vehicle in a qualified sale and places it in service may rely on the manufacturer's certification concerning the manufac…
  17. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  18. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    Applicability Date Proposed § 48.6435-1 would apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). Special Analyses I. Regulatory Planning and Review These proposed regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memor…
  19. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  20. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]