T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
Par. 12. Section 1.411(a)-4 is amended by revising paragraph (b)(7) to read as follows:
§1.411(a)-4 Forfeitures, suspensions, etc.
* * * * *
(b) * * * (7) Certain matching contributions. A matching contribution (within the meaning of section 401(m)(4)(A) and §1.401(m)-1(a)(2)) is not treated as forfeitable even if unde…
Treas. Reg. § 1.404(a)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) IRCRegulationsMay 18, 2016
Q-1: How does the amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of contributions or compensation under section 404(a)? A-1: As amended by the Tax Reform Act of 1984, section 404(b) clarifies that section 404(a) shall govern the deduction of contributions paid and compensation paid or in…
IRCRegulationsMar 14, 2019related by meaning
(e) (e)
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
IRCCourt RulingsFeb 6, 1992
…the earlier year, but the amount payable cannot be exactly determined until the later year.” Sec. 1.404(b)-l, Income Tax Regs. The primary issue in this case is not one of deductibility but of timing of the deduction. Section 404(a) allows a deduction for payments of compensation; however, if compensation is paid or ac…
Treas. Reg. § 1.404(k)-1T — Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) IRCRegulationsMay 18, 2016
Q-1: What does section 404(k) provide? A-1: Section 404(k) allows a corporation a deduction for dividends actually paid in accordance with section 404(k)(2) with respect to stock of such corporation held by an employee stock ownership plan (as defined in section 4975(e)(7)) maintained by the corporation (or by any othe…
PBGCRegulationsJun 24, 2020related by meaning
(c) (c) Alternative method of compliance—annuity. In the case of an annuity for a substantial owner, a filing that satisfies the requirements of this section with respect to any payment under the annuity and that discloses the period, the amount of the payment, and the duration of the annuity satisfies the requirements…
IRCPrivate Letter RulingsApr 14, 2023
…le A of the Code, but if the compensation would “otherwise be deductible,” it is deductible under § 404, subject to the limitations imposed
by § 404 as to the amounts deductible in any year.
Section 404(a)(5) provides that compensation paid under a nonqualified plan (that is, a
plan to which the contributions are not d…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
IRCPrivate Letter RulingsNov 14, 2008
… otherwise be de ductible under Chapter 1
of Subtitle A of the Code, it is deductible under section 404 of the Code, subject to the
limitations imposed by section 404.
Section 404(a)(5) of the Code generally provides that compensation paid under a
nonqualified plan (i.e. , a plan for which contributions are not deducti…
ERISARegulationsJan 1, 2017related by meaning
the plan fiduciary responsible for monitoring compliance with the procedures (see paragraphs (d)(2)(ii)(E)(4)(vii), (viii) and (ix) of this section).
IRCCourt RulingsNov 14, 1996
62-10(a), Income Tax
Regs., which refers us to section 404(a)(5), which refers us to
section 404(b)(1) and (2), as implemented by section 1.404(b)-1T, Temporary Income Tax Regs., 51 Fed. Reg. 4321 (Feb. 4, 1986),
which contains the test that we must apply.
Section 1.404(b)-1T, Temporary Income Tax Regs., provides
that …
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:
71 T.C. 1011 — Orthopedics International, Ltd., P.S. v. Commissioner IRCCourt RulingsMar 19, 1979
…if no employee is a beneficiary under more than one trust * * * Thus petitioner argues that section 404(a)(7) should be applied independently of section 404(a)(1)(D) to allow deductions of up to 30 percent of the covered compensation of those persons who are plan beneficiaries where an excess contribution has been made…
PBGCRegulationsFeb 8, 2021related by meaning
(b) (b) Subpart B
Treas. Reg. § 1.404(b)-1T(b) — Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary) IRCRegulationsMay 18, 2016related by meaning
(b) (b)