PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
U.S. Tax Court — Kathryn J. Gillette & Raif Szczepanski v. Commissioner IRCCourt RulingsNov 20, 2018
… reasonable effort and safety to himself", and where the
7Sec. 72(m)(7).
"Secs. 1.72-17(f)(1), 1.72-17A(f)(1), Income Tax Regs.
°Sec. 1.72-17A(f)(2)(v), Income Tax Regs.
¹°Sec. 1.72-17A(f)(2)(vi), Income Tax Regs.
"Sec. 1.72-17A(f)(4), Income Tax Regs.
-17-
[*17] taxpayer "will not be prevented by the impairment from e…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMay 13, 2004
…he determination of whether a taxpayer is disabled is made on the basis of all the facts. Sec. 1.72-17A(f)(2), Income Tax
Regs. The regulations emphasize that the “substantial gainful
activity” to which section 72(m)(7) refers is the activity, or a
comparable activity, in which the individual customarily engaged
prior …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
…HAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
240
.01 Legislation authorizing user fees
240
.02 Requests to which user fees apply
240
.03 Requests and other actions that do not require the payment of a user fee
240
.04 Exemptions from the user fee requirements
240
.…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
3(i) and 12 U.S.C. 5381(a)(3).
Back to Citation
24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
Back to Citation
25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
Back to Citation
26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
78 FR 56603 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 13, 2013
s
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rat…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…ying for the standard mortgage.
See § 1026.43(d)(2)(iv) and (v).
Back to Citation
67.
See
OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722.
See also75 FR 77450 (Dec. 10, 2010).
Back to Citation
68.
FDIC: 12 CFR part 323…
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
….C. 6s(h).
Back to Citation
241.
15 U.S.C. 78o-10(h).
Back to Citation
242.
7 U.S.C. 6s(h)(5); 17 CFR 23.450.
Back to Citation
243.
15 U.S.C. 78o-10(h)(4), (5).
Back to Citation
244.
See 17 CFR 23.400-451; Business Conduct Standards for Swap Dealers and Major Swap Participants With Counterparties, 77 FR 9734 (Feb.…