Search the Pension Law Library

21. Treas. Reg. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
22. T.C. Memo. 1997-70 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 10, 1997
    s imposed by section 404(a)(1) and 404(a)(7) of the Code * * *. We conclude * * * that * * * Corporation M may deduct for 1979 and later taxable years under section 404(a)(1) and section 404(a)(6) of the Code contributions not in excess of the limits of section 404(a)(1) and section 404(a)(7) * * * . [Priv. Ltr. Rul. 8…
23. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
24. 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…
25. Treas. Reg. § 1.411(a)-9 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
26. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
27. Treas. Reg. § 1.404(a)-12(c) — Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
    IRCRegulationsMay 18, 2016
    (c) (c) Contributions paid on or before August 1, 1969. No deduction is allowable under section 404(a)(5) for any contribution paid on or before August 1, 1969, by an employer under a stock bonus, pension, profit-sharing, or annuity plan, or for any compensation paid on account of any employee under plan deferring the …
28. Treas. Reg. § 1.404(a)-3(a) — Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(…
    IRCRegulationsMar 14, 2019
    …s under the plan, deductions on account of such subordinate benefits are also covered under section 404(a) (1) or (2). In order to be deductible under section 404(a)(1), contributions to a pension trust must be paid in a taxable year of the employer which ends with or within a year of the trust for which it is exempt u…
29. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
30. Treas. Reg. § 1.404(g)-1(c)(4) — Deduction of employer liability payments.
    IRCRegulationsMay 18, 2016
    (c)(4) (4) Maximum deduction allowable under section 404. The amount deductible under section 404 is limited to the higher of the maximum amount deductible by the employer under section 404(a) or the amount otherwise deductible under section 404(g). If the contributions are to a plan to which more than one employer con…
31. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
32. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
33. REG-133578-05 — Proposed regulations under section 162(k) of the Code provide guidance concerning which corporation is entitled to the deduction for applicable dividends under…
    IRCProposed Rules (FR)Proposed Sep 26, 2005
    …urities. The dividends received by the ESOP constitute applicable dividends as described in section 404(k)(2). (ii) Conclusion. P, as the payor of the dividend, is entitled to a deduction under section 404(k) with respect to the dividends, although as a foreign corporation P does not obtain a U.S. tax benefit from the …
34. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
35. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
36. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
37. 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…
38. Treas. Reg. § 1.410(a)-9T(a) — Elapsed time (temporary).
    IRCRegulationsSep 9, 2016related by meaning
    (a) (a) -(b) [Reserved]
39. Treas. Reg. § 1.401-3(e) — Requirements as to coverage.
    IRCRegulationsMar 14, 2019related by meaning
    (e) (e)
40. 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…