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Go to Treas. Reg. § 54.4974-2 (not yet in the library — opens the official source)
84 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. Notice 2022-53 — This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distri…
    IRCNoticesNov 7, 2022
    …401(a)(9)(H) applies to any beneficiary of that designated beneficiary. C. Excise tax under section 4974(a) Section 4974(a) provides that if the amount distributed during the taxable year of a payee under any qualified retirement plan (as defined in section 4974(c)) or any eligible deferred compensation plan (as define…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 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…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. 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…
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. Treas. Reg. § 54.4974-1(a)(2)(ii) — Excise tax on accumulations in qualified retirement plans.
    IRCRegulationsSep 17, 2024
    …) (A) The date a notice of deficiency under section 6212 with respect to the tax imposed by section 4974(a) is mailed; (a)(2)(iii)(B) (B) The date on which the tax imposed by section 4974(a) is assessed; or (a)(2)(iii)(C) (C) The last day of the second taxable year that begins after the end of the taxable year in which…
  13. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  14. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  16. T.C. Memo. 2009-187 — Eugene & Glenda Dollander v. Commissioner
    IRCCourt RulingsAug 19, 2009
    …58,310 .42 was an early distribution made before petitioner attained the age of 59-1/2 . See secs . 4974(c)(1), 7701(j)(1) . 9 3Sec . 72(t)(1) provides : SEC . 72(t) . 10-Percent Additional Tax on Early Distributions from Qualified Retirement Plans .-- (1) Imposition of additional tax .--If any taxpayer receives any am…
  17. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  18. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  19. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  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…