88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
y, or provider of air ambulance services:
(i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv)
(ii) [Reserved]
* * * * *
(h)
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 …
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
(2)(ii)(A)(
7) through (
13), and 45 CFR 149.510(b)(2)(ii)(A)(
7) through (
13), but redesignating them as 26 CFR 54.9816-8(b)(2)(ii)(A)(
8) through ( 14), 29 CFR 2590.716-8(b)(2)(ii)(A)(
8) through (
14), and 45 CFR 149.510(b)(2)(ii)(A)(
8) through (
14). At redesignated 26 CFR 54.9816-8(b)(2)(ii)(A)(
11), 29 CFR 2590…
IRCProposed Rules (FR)Proposed Oct 14, 2016related by meaning
es to amend paragraph (d)(2) of section 159.12 to state that, if the port director finds good cause, notice of extension will be posted on
www.cbp.gov and a courtesy notice will be sent through a CBP-authorized electronic system. CBP further proposes to amend paragraph (f)(1) of section 159.12 by removing the word “bul…
PLR 200301032 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsJan 3, 2003
…erformed, or when
there is no substantial risk of forfeiture of the rights to such amounts. Section 3121(v)(2)(C) provides that the term “nonqualified deferred compensation plan” means
any plan or other arrangement for the deferral of compensation other than a plan
- 7 -
PLR-167048-01
described in section 3121(a)(5). A…
PLR 200524017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsJun 17, 2005
es without regard to the general exclusion in section
3121(b)(7).
Section 31.3121(b)(7)-2(b) of the Employment Tax Regulations provides that the rules under section 31.3121(b)(7)-2 generally treat an employee as a member of a retirement
system if the employee (1) is a "qualified participant" in a system that provides
P…
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”).
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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”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
IRCPrivate Letter RulingsNov 30, 2007
l timing rule for deferrals under a nonqualified deferred compensation
plan.
Section 3121(v)(2) provides that any amount deferred under a nonqualified deferred compensation plan shall be taken into account for FICA purposes as of the
later of when the services are performed, or when there is no substantial risk of
forf…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…neration in excess of the $100,000 amount whose services are excluded from employment under section 3121(b)(7)? A. B-6: Yes. The $100,000 (indexed for inflation) wage limitation set forth in section 45E(f)(2)(C), under which no contributions with respect to any individual who receives wages from the employer for a taxa…
91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction IRCFinal Rules (FR)Aug 28, 2026related by meaning
54.9816-8(c)(5), we inadvertently omitted regulation text for paragraphs (c)(5)(vii)(A)(
1) and (
2) after paragraph (c)(5)(vii)(A) introductory text. On page 34057, § 54.9816-8(h)(1), we inadvertently included the word “revised”.
On page 34057, § 54.9816-8(h)(3), we incorrectly formatted the second cross-reference to …
IRCFinal Rules (FR)Sep 16, 2025
…vices of certain employees are excluded from the definition of employment (including, under section 3121(b)(7), the services of
( printed page 44535) employees of State and local governments unless an exception applies) and, therefore, these employees generally do not have wages under section 3121(a) and consequently a…
PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsJan 17, 2003
…ch is referred to as
Medicare tax.
FICA tax is imposed on wages, as that term is defined in section 3121(a). Section 3121(a) defines the term “wages” for FICA purposes as all remuneration for
employment unless specifically excepted. The term “employment” is defined in section
3121(b).
Section 3121(b)(7) contains variou…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCPrivate Letter RulingsNov 5, 2021
…ncluding benefits), except that wages does not include certain
remuneration as specified in section 3121(a). Section 3121(a)(5)(E) excludes from the definition of wages any payment made to, or
on behalf of, an employee or the employe e’s beneficiary under or to an exempt
governmental deferred compensation plan as defin…
IRCFinal Rules (FR)Aug 17, 2011related by meaning
is chapter. This notice will serve as an informal, courtesy notice and not as a direct, formal, and decisive notice of liquidation.
§ 159.11
[Amended] 3. In § 159.11, paragraph (a) is amended in the last sentence, by removing the words “on CBP Form 4333-A”.
§ 159.12
[Amended]
4. In § 159.12:
a. Paragraph (f)(1) is amen…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
83 FR 66024 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements IRCProposed Rules (FR)Proposed Dec 21, 2018related by meaning
part 3, subpart E (OCC), 12 CFR part 217, subpart E (Board), or 12 CFR part 324, subpart E (FDIC) to calculate its risk-based capital requirements; or (D) Is a subsidiary of a bank holding company or savings and loan holding company that uses 12 CFR part 217, subpart E, to calculate its risk-based capital requirements;…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013
… applicable individual from or to a trust described in section 401(a) within the meaning of section 3121(a)(5)(A),
(B) A payment made under an annuity plan described in section 403(a) within the meaning of section 3121(a)(5)(B),
(C) A payment made under a simplified employee pension plan described in section 408(k)(1) …
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…
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).
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170.
29 CFR 2520.102-2(a).
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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).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…