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61. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
62. Treas. Reg. § 1.501(h)-3(e) — Lobbying or grass roots expenditures normally in excess of ceiling amount.
    IRCRegulationsJul 12, 2016
    …her it is denied exemption. Y's grass roots expenditures for 1977 and 1978 ($65,000) did not exceed 150 percent of the sum of its grass roots nontaxable amounts for those years ($103,125). Y's lobbying expenditures for 1977 and 1978 ($406,750) did not exceed 150% of its lobbying nontaxable amount for those years (150% …
63. 73 T.C. 700 — Grant-Jacoby, Inc. v. Commissioner
    IRCCourt RulingsJan 16, 1980
    …edule provided for payments by Grant in the following amounts: Year Amount 1974 . $17,796 1975 . 19,150 1976 . 18,900 1977 . 17,325 1978 . 17,325 1979 . 16,800 1980 . 16,800 1981 . 16,800 Year Amount 1982 $12,600 1983 9,450 1984 3,150 1985 3,150 1986 3,150 1987 3,150 1988 3,150 Grant contributed $11,704 to the plan in …
64. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
65. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown in the table below. Because Branch distributed 33% of the capital equity pool, or €50, 33% of the capital basis pool, or $50, was attributable to the distributi…
66. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown below: Table 4 to Paragraph ( l )(2)( i )(C)( 2)—Capital Equity and Basis Pools   Equity pool Translation rate Basis pool Contribution (6/30/Year 1) €150 €1 = $…
67. 29 C.F.R. § 2570.8 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
68. 29 C.F.R. § 2570.137 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
69. REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv…
    IRCProposed Rules (FR)Proposed May 28, 2013
    lowing year. On December 31, 2016, H has an involuntary separation from service. S pays H $150,000 on January 1, 2017 and $150,000 on January 1, 2018. (ii) Pursuant to paragraph (d)(6) of this section, involuntary separation pay may be attributed to services performed by H in the taxable year of S in which the involunt…
70. Treas. Reg. § 1.401(a)(4)-8(b)(3)(viii) — Cross-testing.
    IRCRegulationsMay 18, 2016
    …esent value of Employee M's fractional rule benefit as of the last day of the 1995 plan year is $32,319 ($27,000 multiplied by 1.197, the actuarial present value factor for an annuity commencing at age 65 applicable to a 40-year-old employee, determined using the stated interest rate of 8.0 percent and the UP-84 mortal…
71. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …nal work published 2017). Back to Citation 68.  SHRM, Request for Information on SECURE 2.0 Section 319, Effectiveness of Reporting and Disclosure Requirements (May 22, 2024), https://www.regulations.gov/​comment/​EBSA-2024-0001-0024. Back to Citation 69.  SPARK Institute, Request for Information on SECURE 2.0 Section …
72. 29 C.F.R. § 2570.98 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.57.
73. 29 C.F.R. § 2570.42(c) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and
74. 29 C.F.R. § 4208.9(c) — Plan adoption of additional abatement conditions.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
75. 29 C.F.R. § 4043.24(b) — Termination or partial termination.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.