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Go to Treas. Reg. § 1.404(h)-1 (not yet in the library — opens the official source)
92 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 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…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 29 C.F.R. § 2520.104b-2(h) — Summary plan description.
    ERISARegulationsJan 1, 2017related by meaning
    (h) (h) [Reserved]
  5. 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…
  6. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  7. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  8. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    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…
  9. 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…
  10. IRCRegulationsMay 4, 2026related by meaning
    (d)(4) (4) Information required to be reported under sections 6041, 6051 and 6052. The safe harbor definition of compensation under this paragraph (d)(4) includes amounts that are compensation under the safe harbor definition of paragraph (d)(3) of this section, plus all other payments of compensation to an employee by…
  11. PLR 202315010 — Deferred Compensation
    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…
  12. 29 C.F.R. § 4044.1(a) — Purpose and scope.
    PBGCRegulationsJul 8, 2024related by meaning
    (a) (a) Subpart A. Sections 4044.1 through 4044.4 set forth general rules for applying §§ 4044.10 through 4044.17. Sections 4044.10 through 4044.17 interpret the rules and describe procedures for allocating plan assets to priority categories 1 through 6.
  13. PLR 200846021 — Deferred Compensation
    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…
  14. 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.
  15. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
    IRCFinal Rules (FR)Dec 29, 2022related by meaning
    … section 897(h) occurring before December 29, 2022, see § 1.1445-5(b)(3)(ii)(A), as contained in 26 CFR part 1, revised as of April 1, 2021. Par. 7. Section 1.1445-8 is amended by revising paragraph (e) and adding two sentences after the first sentence in paragraph (j) to read as follows: § 1.1445-8 Special rules regar…
  16. 107 T.C. No. 16 — Schmidt Baking Company, Inc. v. Commissioner
    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 …
  17. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  18. 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…
  19. IRCRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
  20. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B