IRCRegulationsMar 14, 2019related by meaning
[Reserved]
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCRegulationsMay 18, 2016related by meaning
(c)(2) (2) Nondiscrimination
IRCRegulationsSep 23, 2019related by meaning
…(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2).
(h2)(2)(i) (i) [Reserved]
ERISARegulationsJan 1, 2017related by meaning
For purposes of this section:
T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… IRCTreasury DecisionsApr 30, 2007related by meaning
… comment on its impact on small business.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 11 are amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. For each section set forth in th…
IRCRegulationsSep 9, 2016related by meaning
(a) (a) [Reserved]
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCRegulationsJul 12, 2016related by meaning
(a) (a) Application. The definitions set forth in this section apply to §§ 1.501(r)-2 through 1.501(r)-7.
IRCRegulationsSep 9, 2016related by meaning
(b) (b) [Reserved]
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
-0
Table of contents.
* * * * *
§ 1.401(m)-3
Safe harbor requirements.
* * * * *
(h) Permissible reduction or suspension of safe harbor contributions. (1) General rule.
(i) Matching contributions.
(ii) Nonelective contributions.
(2) Supplemental notice.
* * * * *
Par. 5.
Section 1.401(m)-3 is amended by:
1. Revising th…
PBGCRegulationsFeb 8, 2021related by meaning
(b) (b) Subpart B
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:
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:
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
ection is applicable on July 6, 2007.
§ 54.6011-1T
[Amended]
Par. 10. Section § 54.6011-1T(c) & (d) are removed.
PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 12. Section 301.6011(g)-1 is added to read as f…
IRCRegulationsMar 14, 2019related by meaning
(a)(3) (3) Certain transactions
IRCFinal Rules (FR)Apr 9, 2018
to Citation
18.
See
OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5).
Back to Citation
19. The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
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:
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
…r employee contribution elections; and
(iii) The effective date of the amendment.
Par. 4. Section 1.401(m)-0 is amended by revising the entries for §1.401(m)-3(h), (h)(1) and (h)(2) in their entirety to read as follows:
§1.401(m)-0 Table of Contents.
* * * * *
§1.401(m)-3 Safe Harbor Requirements.
* * * * *
(h) Permiss…