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Go to Treas. Reg. § 1.1563 (not yet in the library — opens the official source)
90 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997
    aning of section 1563(b). 26 C. F.R. § 1.4 14(b)-1(a). Thus, the governing Treasury regulat ion under section 414(b) does not incorporate the "foreign corporation" exclusion of secti on 1563 (b)(2)(C). (That subsection excludes certai n foreign ent ities fr om con trolled grou p me mbe rship fo r purp oses o f filing c…
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 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…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. 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…
  6. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023★ strong match
    r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
    IRCFinal Rules (FR)Nov 18, 2015
    …e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
  15. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
  16. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 77 T.C. 881; 77 T.C. No. 62 — Achiro v. Commissioner
    IRCCourt RulingsOct 19, 1981
    …s of all corporations which are members of a controlled group of corporations as defined in section 1563(a). Section 1563(a) applies to both parent-subsidiary and brother-sister controlled groups. The brother-sister controlled group determination consists of two tests. Sec. 1563(a)(2). The 80-percent test requires that…
  18. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  19. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  20. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.