86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCFinal Rules (FR)Feb 11, 2021related by meaning
vel of derivative activity (both principal and client-driven behavior) without damaging their customer relationships or reputations as intermediaries. Another commenter asked that the agencies clarify whether initial margin provided by a covered company in connection with cleared derivative transactions of a customer t…
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
gs association may exclude any contingent options that are triggered only by regulatory actions or changes in law or regulation, as follows:
* * * * * (4) With respect to a transaction that has an open maturity, is not an operational deposit, and is subject to the provisions of § 50.32(h)(2), (h)(5), (j), or (k) or § 5…
IRCCourt RulingsApr 2, 2020
3 12/1/2007 1/31/2008 62
Period 4 1/31/2008 3/11/2008 41
Period 5 3/11/2008 4/28/2008 49
Period 6 7/18/2008 7/30/2008 13
Period 7 8/8/2008 8/16/2008 9 Period 8 8/27/2008 9/4/2008 9
Period 9 9/4/2008 9/22/2008 19
Period 10 9/23/2008 9/25/2008 3
Period 11 9/29/2008 11/13/2008 46
Period 12 5/29/2009 6/8/2009 11
Period 13 …
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
for the Federal IDR process.
A few commenters opposed the requirement at proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
10), 29 CFR 2590.716-8(b)(2)(ii)(A)( 10), and 45 CFR 149.510(b)(2)(ii)(A)(
10) that the initiating party must attest that the item or service is a qualified IDR item or service that is eligible for the Fede…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
em or service that the non-initiating party asserts is not a qualified IDR item or service, an explanation and documentation to support the assertion. The Departments are of the view that these additional elements would assist in determining if the item or service is a qualified IDR item or service that is eligible for…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
F is a commercial airline engaged in the business of transporting freight and passengers. To conduct its business, F owns several aircraft. As a condition of maintaining its airworthiness certificates, F is required by the FAA to establish and adhere to a continuous maintenance program for each aircraft in its fleet. F…
IRCRegulationsDec 30, 2016
pril 15, 2008, and at the 5.75% effective interest rate for the 3 1/2 months between April 15, 2008 and January 1, 2008. This portion of the December 31, 2008 contribution results in an adjusted amount of $22,880 (that is, $25,000 ÷ 1.1075(8.5/12) ÷ 1.0575(3.5/12)) as of January 1, 2008.(v) The remaining December 31, 2…
80 FR 54374 — Determination of Minimum Required Pension Contributions IRCFinal Rules (FR)Sep 9, 2015
eriod of underpayment. Therefore, $25,000 of the remaining December 31, 2008 contribution is discounted using an interest rate of 10.75% for the 8
1/2 -month period between the payment date of December 31, 2008 and the required installment due date of April 15, 2008, and at the 5.75% effective interest rate for the 3
1…
T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… IRCTreasury DecisionsSep 28, 2015
he December 31, 2008 contribution results in an adjusted amount of $22,880 (that is, $25,000 ÷ 1.1075(8.5/12) ÷ 1.0575(3.5/12)) as of January 1, 2008. (v) The remaining December 31, 2008 contribution is then applied to the required installment due July 15, 2008. The $17,500 balance of the December 31, 2008 contribution…
Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… IRCNoticesSep 22, 2008
egister (REG-139236-07, 2008-9 I.R.B. 491 [72 FR 74215]). Those regulations are proposed to apply to plan years beginning on or after January 1, 2009. On April 15, 2008, proposed regulations under §§ 430(a), 430(c), 430(e), and 430(j) were published in the Federal Register (REG-108508-08, 2008-19 I.R.B. 923 [73 FR 2020…
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
OC-compliant and 7,500,000 kg are not FEOC-compliant. M determines which battery cells are FEOC-compliant through an allocation-
( printed page 37771) based determination with respect to battery cells manufactured or assembled in the battery cell production facility. Under this paragraph (c)(3)(ii)(C), any allocation w…
IRCCourt RulingsJan 28, 2014
…ified repayment of those funds. The following table
summarizes petitioners' characterization of the 2008 transactions:
-- Distribution
Transaction 1 Apr. 14, 2008,
distribution from
petitioner husband's
traditional IRA
Transaction 2 June 6, 2008,
distribution from
petitioner husband's
rollover IRA
Transaction 3 July 31…
Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011
serting § 401(k)(13) of the Code. (2008 C. L.)
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.)
417: PPA ’06 § 1102(a) provides that notice required to be provided under § 417 may be provided as much as 180 days before the annuity starting date.[10] (2008 C. L.)
Notice …
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010
§ 401(k)(13) of the Code . (2008 C. L.).
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.).
33. 417: Final Regulations under § 417(a)(3) were published on March 24, 2006 (71 Fed. Reg. 14798) regarding the disclosure of the relative value of optional forms of benefit. (2…
Notice 2008-37 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesMar 24, 2008
le Range
Month Year 90% to 105%
January 2008 4.81 4.33 5.06
February 2008 4.80 4.32 5.04
March 2008 4.79 4.31 5.03
MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
IRCCourt RulingsMar 5, 2018related by meaning
itionally, the shareholders' agreement specified that the $500 purchase
price for 100 shares of FSC stock included $1 of "paid-in capital" and $499 of "paid-in surplus". The shareholders' agreement also restricted the sale of the FSC
stock in at least two ways: (1) any shareholder that wished to sell its stock needed
t…
83 FR 66024 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements IRCProposed Rules (FR)Proposed Dec 21, 2018related by meaning
ey used the measure of foreign assets and liabilities as reported on the Country Exposure Report (FFIEC 009)?
b. Weighted Short-Term Wholesale Funding The proposed weighted short-term wholesale funding indicator would track the measure currently reported on the FR Y-15 by holding companies and be consistent with the ca…
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…ect to which the requirements of § 401(m)(12) are met in the list of plans that are not top heavy. (2008 C. L.)
417:
PPA ’06 § 1102(a) provides that notice required to be provided under § 417 may be provided as much as 180 days before the annuity starting date.[9] (2008 C. L.)
Notice 2007-7, 2007-1 C.B. 395, provides g…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007related by meaning
icle at the point where the fuel is delivered into the fuel tank of a vehicle that is propelled by the alternative fuel.
Notice 2007-44 Notice 2007-44 LIFO; price indexes; department stores. The Service will no longer publish the Department Store Inventory Price Indexes prepared by the Bureau of Labor Statistics (BLS) …
Notice 2008-45 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesApr 28, 2008
Beginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
April 2008 4.78 4.30 5.02
MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…