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Go to Treas. Reg. § 1.404(a)-7 (not yet in the library — opens the official source)
92 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    …he "force of law" and "the agency interpretation claiming deference was 3 I emphasize that the sec. 404(k)(5) (A) authority to disallow a claimed sec. 404(k) (1) deduction becaase it would constitute a tax evasion transaction is even more specific than the authority set forth in sec. 269. - 31 - promulgated in the exer…
  2. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment. (h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(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…
  3. 29 C.F.R. § 2520.104b-10(b) — Summary Annual Report.
    ERISARegulationsApr 25, 2023related by meaning
    (b) (b) [Reserved]
  4. 84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCProposed Rules (FR)Proposed Apr 8, 2019
    sheet exposures. Back to Citation 3.   See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC). Back to Citation 4.   See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC). Back to Citation 5.   See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
  5. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    REQUIREMENTS 16. The authority citation for part 4043 continues to read as follows: Authority: 29 U.S.C. 1083(k), 1302(b)(3), 1343. § 4043.8 [Amended] 17. Amend § 4043.8 by removing “§ 4901.21(a)(3)” and adding in its place “§ 4901.21(a)”. PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 18. The a…
  6. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    epeated 29 CFR 1903.15(d)(2) $129,336 $132,598. OSHA Occupational Safety and Health Act Posting Requirement 29 CFR 1903.15(d)(6) $12,934 $13,260. OSHA Occupational Safety and Health Act Failure to Abate 29 CFR 1903.15(d)(5) $12,934 $13,260. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) $169 $173. WHD Fair …
  7. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    ure to Abate 29 CFR 1903.15(d)(5) 12,471 12,675. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) 163 166. WHD Fair Labor Standards Act FLSA 29 CFR 578.3(a) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(2) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 570.140(b)(1) 12,08…
  8. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    … for less than the shorter of two months or two full benefit payment periods. * * * * * 22. Amend § 4043.27 by revising paragraph (d)(3) to read as follows: § 4043.27 Distribution to a substantial owner. * * * * * (d) * * * (3) Public company. Notice under this section is waived if any contributing sponsor of the plan …
  9. 80 FR 57709 — Reliance Standards for Making Good Faith Determinations
    IRCFinal Rules (FR)Sep 25, 2015related by meaning
    942(j)(3), and if the foundation reasonably relied in good faith on the written advice in accordance with the requirements of § 1.6664-4(c)(1) of this ( printed page 57716)
  10. 84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui…
    IRCProposed Rules (FR)Proposed May 24, 2019
    …rganizations, 79 FR 17240 (March 27, 2014) (the enhanced prudential standards rule), codified at 12 CFR part 252. Back to Citation 16.   See 12 CFR part 217 (Board); 12 CFR part 3 (OCC); 12 CFR part 324 (FDIC). Back to Citation 17.   See Subpart D of the regulatory capital rule, 12 CFR part 217 (Board); 12 CFR part 3 (…
  11. 29 C.F.R. § 2550.404a-1(f) — Investment duties.
    ERISARegulationsJan 30, 2023related by meaning
    (f) (f) Severability. If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as to continue to give the maximum effect to the provision permitted by law, unless such h…
  12. 29 C.F.R. § 4043.23(f) — Active participant reduction.
    PBGCRegulationsJun 24, 2020related by meaning
    (f) (f) Examples
  13. Treas. Reg. § 1.404(d)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (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(d)? A-1: As amended by the Tax Reform Act of 1984, section 404(b) clarifies that section 404(d) shall govern the deduction of contributions paid and compensation paid or in…
  14. T.C. Memo. 2022-9 — Hoops, LP, Heisley Member, Inc, Tax Matters Partner v. Commissioner
    IRCCourt RulingsFeb 23, 2022
    …, annuity, stock bonus, or profit-sharing plan, or under any plan of deferred compensation, section 404(a) governs the deductibility of such amounts and prescribes limitations as to the amount deductible for any year. Treas. Reg. § 1.404(a)-1(a)(1); see also Tr eas. Reg. § 1.162-10(c). The parties agree that the compen…
  15. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  16. 108 T.C. No. 12 — American Stores Company and Subsidiaries v. Commissioner
    IRCCourt RulingsMar 31, 1997
    d be exceeded. Petitioner attempts to finesse this point by positing that, whereas section 404(a)(6) deems a contribution to be made in an earlier tax year, section 413(b)(7) measures employer contributions that are expected to be actually made to a Multiemployer Plan during its plan year. Under this reasoning, the tre…
  17. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    eamble to the interim final rule, the Department continues to believe that a materiality standard, in this context, would be ineffective. 72 FR 70988. Paragraph (c)(1)(v)(B)(
  18. 29 C.F.R. § 4043.9(e)(2)(vii) — Company low-default-risk safe harbor.
    PBGCRegulationsMar 5, 2020related by meaning
    …he qualifying date, there has not been any failure to make when due any contribution described in § 4043.25(a)(1) or (2) (dealing with failure to make required minimum funding payments), unless reporting was waived under § 4043.25(c). (e)(3) (3) Using financial information to evaluate criteria. (e)(3)(i) (i) Subject to…
  19. 29 C.F.R. § 4044.17(d) — Subclasses.
    PBGCRegulationsJan 1, 2017related by meaning
    (d) (d) Discrimination under Code. Notwithstanding the provisions of paragraphs (a) through (c) of this section, allocation of assets to subclasses established under this section is permitted only to the extent that the allocation does not result in discrimination prohibited under the Code and regulations thereunder.
  20. Treas. Reg. § 1.404(b)-1 — Method of contribution, etc., having the effect of a plan; effect of section 404(b).
    IRCRegulationsMay 18, 2016related by meaning
    rring the receipt of compensation, he shall not be allowed a deduction until the year in which the compensation is paid. This provision is not intended to cover the case where an employer on the accrual basis defers payment of compensation after the year of accrual merely because of inability to pay such compensation i…