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21. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
22. 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…
23. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
24. Treas. Reg. § 1.409A-3(j)(4)(xi) — Permissible payments.
    IRCRegulationsMay 18, 2016
    … may be made under such arrangement, to pay the income tax at source on wages imposed under section 3401 as a result of such payment and to pay the additional income tax at source on wages imposed under section 3401 attributable to such additional section 3401 wages and taxes. However, the total payment under this acce…
25. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
26. 29 C.F.R. § 2570.131 — Definitions.
    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:
27. Treas. Reg. § 1.415(c)-2(d)(3) — Compensation.
    IRCRegulationsMay 4, 2026
    (d)(3) (3) Section 3401(a) wages. The safe harbor definition of compensation under this paragraph (d)(3) includes wages within the meaning of section 3401(a) (for purposes of income tax withholding at the source), plus amounts that would be included in wages but for an election under section 125(a), 132(f)(4), 402(e)(3…
28. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
29. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
30. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
31. 29 C.F.R. § 2570.111 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
32. PLR 202304001 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJan 27, 2023
    …contributions to a plan are excluded from wages for purposes of the withholding rules under section 3401(a)(12). In addition, section 3401(a) excludes from the definition of “wages” employer contributions paid on behalf of an employee to a trust described in section 401(a) that is exempt from tax under section 501(a) a…
33. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
34. PLR 202041004 — Governmental Plan
    IRCPrivate Letter RulingsOct 9, 2020
    n are excluded from wages for purposes of the withholding rules under § 3401(a)(12)(A). In addition, § 3401(a) excludes from the definition of “wages” employer contributions paid on behalf of an employee to a trust described in § 401(a) th at is exempt from tax under § 501(a) at the time of such payment. Taxpayer PLR -…
35. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
36. 29 C.F.R. § 2550.412-1(d) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) The requirements of this temporary regulation, as set forth in paragraphs (a) through (c) of this section, shall remain in effect pending the issuance of permanent regulations by the Secretary.
37. PLR 202020006 — Governmental Plan
    IRCPrivate Letter RulingsMay 15, 2020
    …ed-up contributions to a plan are excluded from wages for purposes of the withholding rules under § 3401(a)(12)(A). In addition, § 3401(a) exclud es from the definition of “wages” employer contributions paid on behalf of an employee to a trust described in § 401(a) that is exempt from tax under § 501(a) at the time of …
38. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
39. PLR 200006010 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsFeb 11, 2000
    ncome tax withholding under section 3402(a) is imposed on “wages” as defined in section 3401(a). Section 3401(a)(12)(A) excepts from the definition of wages remuneration paid to, or on behalf of, an employee or his beneficiary from or to a trust described in section 401(a) which is exempt from tax under section 501(a) …
40. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]