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Go to Treas. Reg. § 35.3405-1T (not yet in the library — opens the official source)
71 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  3. Treas. Reg. § 31.3405(e)-1(f) — Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
    IRCRegulationsOct 21, 2024
    (f) (f) (f)(1) (1) Q-5. Do the withholding rules under section 3405(a) and (b) apply to a payee who is to receive a payment or distribution that is subject to the withholding rules that apply to nonresident aliens (or that would be so subject but for a tax treaty)? (f)(2) (2) A-5. In accordance with section 3405(e)(1)(…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. 89 FR 58886 — Required Minimum Distributions
    IRCFinal Rules (FR)Jul 19, 2024
    c)-2, Q&A-2” “§ 1.402(c)-2(a)(1)(iii)”. § 31.3405(c)-1, Q&A-1(b) “§ 1.402(c)-2, Q&A-3 through Q&A-10 and Q&A-14” “§ 1.402(c)-2”. § 31.3405(c)-1, Q&A-4 “§ 1.402(c)-2, Q&A-10” “§ 1.402(c)-2(h)”. § 31.3405(c)-1, Q&A-7(a) “§ 1.402(c)-2, Q&A-2” “§ 1.402(c)-2(a)(1)(iii)”. § 31.3405(c)-1, Q&A-10(a) “§ 1.402(c)-2, Q&A-15” “§ 1…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  9. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  10. T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
    IRCTreasury DecisionsNov 27, 2006related by meaning
    …part 35 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 11. Section 35.3405-1 is amended by: (1) Revising d-35, A. (2) Removing d-36, Q&A. The revision reads as follows: §35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. * * *…
  11. 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.
  12. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    y, or provider of air ambulance services: (i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv) (ii) [Reserved] * * * * * (h) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
  13. 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.
  14. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
  15. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  16. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  17. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  18. REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part…
    IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
    … part 35 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 9. Section 35.3405-1 is amended by: (1) Revising d-35, A. (2) Removing d-36, Q&A. The revision reads as follows: §35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. * * *…
  19. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  20. PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income
    IRCPrivate Letter RulingsMay 27, 2005
    … derived from sources within Puerto Rico for purposes of section 933. Second ruling request Section 3405 generally provides that the payor of a designated distribution shall withhold from such payment a stated portion of such distribution. In the case where such designated distribution is a periodic payment or a nonper…