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1. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
   IRCFinal Rules (FR)Dec 29, 2022★ strong match
   paragraph (g)(11) to read as follows: § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general. * * * * * (g) * * * (11) Withholding qualified holder. A withholding qualified holder means a qualified holder (under § 1.897(l)-1(d)), and a foreign partnership all of the intere…
2. 84 FR 26605 — Exception for Interests Held by Foreign Pension Funds
   IRCProposed Rules (FR)Proposed Jun 7, 2019★ strong match
   …11)) may provide a Form W-8EXP to certify that it is treated as not foreign for purposes of section 1445. A Form W-8EXP provided for this purpose is subject to the general requirements of a certification of non-foreign status. For example, a Form W-8EXP provided for this purpose must be retained for the five-year perio…
3. 89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities
   IRCFinal Rules (FR)Apr 25, 2024
   …s ( printed page 31624) rulemaking but may be considered in a separate guidance project. D. Section 1445 Withholding on Dispositions of USRPI Current regulations under section 1445 (imposing withholding of tax on dispositions of USRPI) provide the circumstances under which a transferee of property can ascertain that th…
4. 29 C.F.R. § 2520.104a-7 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
5. 29 C.F.R. § 2520.104-45 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
6. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
7. T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua…
   IRCTreasury DecisionsMar 7, 2016
   …resses listed in regulations under sections 897 and 1445. Specifically, these regulations modify 26 CFR 1.897–2, 26 CFR 1.897–3, 26 CFR 1.1445–1, 26 CFR 1.1445–2, 26 CFR 1.1445–3, 26 CFR 1.1445–4, 26 CFR 1.1445–5, 26 CFR 1.1445–6, and 26 CFR 1.1445–11T. T.D. 9752 T.D. 9752 These regulations provide guidance regarding t…
8. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]