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41. I.R.C. § 419A(d)(3) — Qualified asset account; limitation on additions to account
    IRCCode / StatuteJan 14, 2019
    (d)(3) (3) Key employee For purposes of this section, the term "key employee" means any employee who, at any time during the plan year or any preceding plan year, is or was a key employee as defined in section 416(i).
42. I.R.C. § 414(q) — Definitions and special rules
    IRCCode / StatuteJan 6, 2025
    …(ii) (ii) if the employer elects the application of this clause for such preceding year, was in the top-paid group of employees for such preceding year. (q)(2) (2) 5-percent owner An employee shall be treated as a 5-percent owner for any year if at any time during such year such employee was a 5-percent owner (as defin…
43. PLR 201428017 — Minimum Funding Standards
    IRCPrivate Letter RulingsJul 11, 2014related by meaning
    …pension liabilities) of theN employers by approximately AMOUNT. Without funding relief, the average minimum required contribution for the Plan between 2013 and 2016 is forecast to be over $01 annually. However, the Sponsor represents that, collectively, the employers can contribute no more than $02 annually without pos…
44. PLR 200009013 — Deferred Compensation
    IRCPrivate Letter RulingsMar 3, 2000
    …on (SAR) plan. X, a calendar year S corporation, established the Stock Appreciation Rights Plan For Key Employees of X in 1989 ("Plan"). Pursuant to the plan, key employees of X and its subsidiaries are granted SAR's in order to advance the interests of X through motivation, attraction and retention of those key employ…
45. Treas. Reg. § 1.401(a)(4)-6(b)(2)(iii)(B) — Contributory defined benefit plans.
    IRCRegulationsMay 18, 2016related by meaning
    e lesser of the integration level and the contribution breakpoint and the denominator of which is the integration level. The weight of the excess employee contribution rate is equal to the difference between one and the weight of the base employee contribution rate. (3) Offset plans with varying contribution rates. In …
46. I.R.C. § 416(c)(2)(B) — Special rules for top-heavy plans
    IRCCode / StatuteJan 6, 2025related by meaning
    (c)(2)(B) (B) Special rule where maximum contribution less than 3 percent (c)(2)(B)(i) (i) In general The percentage referred to in subparagraph (A) for any year shall not exceed the percentage at which contributions are made (or required to be made) under the plan for the year for the key employee for whom such percen…
47. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    …iscuss their testimony only to the extent it is relevant to our analysis. 13 wrong values for three key inputs needed for the income method (and Dr. Unni’s unspecified method) : revenue projections for the ROW territory , the appropriate discount rate for those projected revenues , and Facebook Ireland’s best realistic…
48. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014
    …the amendment instead should require that covered service providers furnish a summary of specified “key” disclosures. If so, what “key” information warrants inclusion in a summary? How costly would it be to prepare a summary and who would bear its costs? Would these costs decrease significantly after an initial transit…
49. 79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards
    IRCFinal Rules (FR)Oct 10, 2014
    …as an alternative to the standardized outflow rates outlined in the final rule. ii. Definitions and Key Terms In connection with the treatment of brokered deposits, several commenters requested that key definitions and terms in the proposed rule be modified or updated to reflect a number of key characteristics. Specifi…
50. 78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions
    IRCFinal Rules (FR)Nov 15, 2013related by meaning
    yee's elective contributions that exceed 1% but do not exceed 6% of compensation. Alternatively, the employer can make matching contributions under an ( printed page 68736) enhanced matching formula that provides, at each rate of elective contributions, for an aggregate amount of matching contributions that is at least…