85 FR 66219 — Effect of Section 67(g) on Trusts and Estates IRCFinal Rules (FR)Oct 19, 2020★ strong match
…gate (Secretary), to the beneficiaries succeeding to the property of the estate or trust. Section 1.642(h)-2(a), as articulated in the proposed regulations and these final regulations, provides that if, on termination of an estate or trust, the estate or trust has for its last taxable year deductions (other than the de…
85 FR 27693 — Effect of Section 67(g) on Trusts and Estates IRCProposed Rules (FR)Proposed May 11, 2020★ strong match
the regulations under § 1.642(h)-2 were written before the concept of miscellaneous itemized deductions was added to the Code and need to be updated. In response to the request for comments in Notice 2018-61 concerning analysis of the separate deductions that comprise the section 642(h)(2) excess deduction, commenters…
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…
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…
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…
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
kerosene, which has been dyed as provided in section 4082(a); and
(4) The taxpayer meets the reporting requirements of paragraph (e) of this section. (e) Reporting requirements--(1) In general. A taxpayer must file a report with respect to the tax described in paragraph (d)(2) of this section that is in substantially …
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…
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…
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…
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
-0
Table of contents.
* * * * *
§ 1.401(m)-3
Safe harbor requirements.
* * * * *
(h) Permissible reduction or suspension of safe harbor contributions. (1) General rule.
(i) Matching contributions.
(ii) Nonelective contributions.
(2) Supplemental notice.
* * * * *
Par. 5.
Section 1.401(m)-3 is amended by:
1. Revising th…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCRegulationsJul 26, 2016related by meaning
(ii)(3) (3)
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
Treas. Reg. § 54.4980F-1(c) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. IRCRegulationsDec 30, 2016related by meaning
…prior to January 1, 2007, Q&A-13 of this section, as it appeared in the April 1, 2006 edition of 26 CFR part 1, applies.
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
75 FR 44656 — Registration of Mortgage Loan Originators IRCFinal Rules (FR)Jul 28, 2010related by meaning
tor is State licensed or Federally registered. SRR and CSBS will institute security protocols to protect the privacy and security of such information. The Agencies adopt § __.103(d)(2) as proposed, with the following conforming and clarifying changes. First, we have removed pending disciplinary and enforcement actions …