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Go to Treas. Reg. § 1.280G (not yet in the library — opens the official source)
53 documents · 0.50sAllIRCERISAPBGCJoint Board
  1. Notice 2008-94 — This notice provides guidance on certain executive compensation provisions of the Emergency Economic Stabilization Act of 2008 (EESA). Section 302 of EESA adde…
    IRCNoticesNov 3, 2008
    hat if a payment treated as a parachute payment under § 280G(e) is also determined to be a parachute payment under § 280G without regard to § 280G(e)? A-16: If a payment treated as a parachute payment under § 280G(e) is a parachute payment under § 280G on account of a change in control without regard to § 280G(e), then…
  2. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    … from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 48 Excise taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, the Treasury Department and the IRS amend 26 CFR part 48 as follows: PART 48—MANUFACTURERS AND RE…
  3. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    .................................. 147 II. The 1986 amendment to section 482 ................... 166 JJ. The 1988 amendment to section 7805 regarding temporary regulations .......................................... 178 KK. The 1992 notice of proposed rulemaking ............. 178 8 LL. The 1993 temporary regulations an…
  4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  5. PLR 201521013 — Nonqualified Deferred Compensation
    IRCPrivate Letter RulingsMay 22, 2015
    …17, 2007) ) states that the rule was intended to adopt the same standard as that set forth under §1.280G - 1, Q&A - 6(e). Section 1.280G - 1, Q&A - 6(e) provides that, for purposes of section 280G, stock is treated as readily tradable if it is regularly quoted by brokers or dealers making a market in the stock. Section…
  6. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    .210(a)(2)(xi). Back to Citation 20.  26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D). 21.  The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 80 FR 57709 — Reliance Standards for Making Good Faith Determinations
    IRCFinal Rules (FR)Sep 25, 2015related by meaning
    … the administration of any internal revenue law. Background This document contains amendments to 26 CFR part 53 under chapter 42, subtitle D of the Internal Revenue Code (Code). To avoid certain excise taxes under chapter 42, a private foundation (referred to in this preamble as a “foundation” or “grantor”) [1]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]