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. § 301.7701(b)-7 (not yet in the library — opens the official source)
85 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023
    …, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
  2. Treas. Reg. § 1.414(r)-5(g)(6) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016related by meaning
    ine of business are determined by applying § 1.414(r)-7 to the employees taken into account under this paragraph (g)(6). An employee is treated as a highly compensated employee for purposes of this paragraph (g) if the employee is treated as a highly compensated employee for purposes of applying section 410(b) on any t…
  3. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021
    …graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
  4. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCFinal Rules (FR)Aug 16, 2022★ strong match
    …ns in the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as foll…
  5. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011★ strong match
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  6. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
    IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
    …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 301 Administrative practice and procedure Alimony Bankruptcy Child support Continental shelf Courts Crime Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Investigations Law enforcement Oil pol…
  7. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  8. PLR 201538020 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsSep 18, 2015
    nder § 3121(b)(10), or (iv) normally work less than 20 hours per week. Section 301.7701-1(a) of the P&A Regulations st ates that the classification of various organizations for federal tax purposes is determined under the Code, and does not depend on whether the organization is recognized as an entity under local law. …
  9. 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…
  10. PLR 200125090 — Definitions
    IRCPrivate Letter RulingsJun 22, 2001
    …in LP-5 , and S-6 is the sole limited partner with a ninety-nine percent interest in LP-5 . Section 301.7701-2(a) provides that for purposes of § 301.7701-2 and § 301.7701-3, a business entity is any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity…
  11. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  12. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Jul 6, 2010related by meaning
    …le on July 6, 2007. § 54.6011-1T [Amended] Par. 10. Section § 54.6011-1T(c) & (d) are removed. PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 12. Section 301.6011(g)-1 is added to read as follows: § 301.6011…
  13. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    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…
  14. T.C. Memo. 2014-31 — K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner
    IRCCourt RulingsFeb 24, 2014
    …C with at least two members may elect to be classified as an association or a partnership. See sec. 301.77013(a), Proced. & Admin. Regs.; see also secs. 301.7701-2(b), 301.7701-3(b),
  15. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  16. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  17. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  18. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    IRCCourt RulingsApr 14, 2005related by meaning
    ontracts with the agencies. Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004) permits an agency to provide facilities to a c…
  19. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
    …ommence a market conduct examination and is standard industry practice. HHS also proposes to add 45 CFR 150.313(f) to generally describe the documentation collection and the initial directive for the responsible entity to submit the information that CMS identifies as relevant for the examination, the time frame for the…
  20. 89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
    … a manner calculated to be understood by the average employee). Back to Citation 26.   See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that must be provided to non-English speakers to inform them of their…