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…
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…
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…
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”).
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…
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…
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…
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
esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
85 FR 71142 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency IRCFinal Rules (FR)Nov 6, 2020related by meaning
://www.govinfo.gov/content/pkg/FR-2015-12-16/pdf/2015-31563.pdf.
Back to Citation
61.
31 CFR 33.112(b); 45 CFR 155.1312(b).
Back to Citation
62. In response to a question from a commenter, the 2012 Final Rule states that “hearings,” as used in 31 CFR 33.112(c)(1) and 45 CFR 155.1312(c)(1), means no less than two…
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…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCFinal Rules (FR)Dec 18, 2024related by meaning
…itation
12.
Id.
3105(f)(4)(B).
Back to Citation
13.
See 80 FR 80260-61.
Back to Citation
14.
31 CFR 353.88.
Back to Citation
15.
31 CFR 353.39, 31 CFR 360.39.
Back to Citation
16.
31 U.S.C. 3105(f)(2).
Back to Citation
17.
31 CFR 323.2.
Back to Citation
18.
85 FR 11776, (Feb. 27, 2020). Fiscal Service intends t…
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…
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
icipated in the development of the regulation.
List of Subjects in 26 CFR Part 31
Employment taxes
Income taxes
Penalties
Pensions
Railroad retirement Reporting and recordkeeping requirements
Social security
Unemployment compensation
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 31 is amended as fo…
IRCRegulationsJul 26, 2016related by meaning
(ii)(3) (3)
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…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
…ts
Social security
Unemployment compensation
Proposed Amendments to the Regulations Accordingly, 26 CFR part 31 is proposed to be amended as follows:
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME AT THE SOURCE
Paragraph 1.
The authority citation for part 31 continues to read in part as follows:
Authority:
26 U.S.C.…