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Go to Treas. Reg. § 1.410 (not yet in the library — opens the official source)
85 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. Treas. Reg. § 1.401(a)(4)-1(c)(4)(iv) — Nondiscrimination requirements of section 401(a)(4).
    IRCRegulationsMay 18, 2016
    (c)(4)(iv) (iv) References to section 410(b). Except as otherwise specifically provided, references to satisfying section 410(b) in §§ 1.401(a)(4)-1 through 1.401(a)(4)-13 mean satisfying § 1.410(b)-2 (taking into account any special rules available in satisfying that section, other than the permissive aggregation rule…
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PLR 201615013 — Special Antidiscrimination Rules
    IRCPrivate Letter RulingsApr 8, 2016
    …clude from the ADP test NHCEs “who have not met the minimum age and service requirements of section 410(a)(1)(A)” if the employer applies § 410(b)(4)(B) in determining whether the plan meets the coverage requirements of § 410(b)(1). Section 1.410(b) - 6(b)(3) provides that an employer may treat a plan benefitting other…
  7. Treas. Reg. § 1.401(a)(4)-2(c)(4) — Nondiscrimination in amount of employer contributions under a defined contribution plan.
    IRCRegulationsMay 18, 2016
    …test.) If Plan D satisfies the average benefit percentage test, then rate group 2 satisfies section 410(b) and thus, Plan D satisfies the general test in paragraph (c)(1) of this section, because each rate group under the plan satisfies section 410(b). Example 5.(a) Plan E satisfies section 410(b) by satisfying the non…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …(A) $12,845 $13,072 WHD Fair Labor Standards Act Child Labor that causes serious injury or death 29 CFR 570.140(b)(2) $58,383 $59,413 WHD Fair Labor Standards Act Child Labor that causes serious injury or death 29 CFR 579.1(a)(1)(i)(B) $58,383 $59,413 WHD Fair Labor Standards Act Child Labor willful or repeated that ca…
  12. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  13. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  14. 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…
  15. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  16. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  17. Treas. Reg. § 1.414(r)-5(d)(2) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016related by meaning
    …ken into account are the same employees who are taken into account for purposes of applying section 410(b) with respect to the first testing day. For this purpose, employees described in section 410(b)(3) and (b)(4) are excluded. However, section 410(b)(4) is applied with reference to the lowest minimum age requirement…
  18. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  19. 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.
  20. 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…