88 FR 71287 — Requirements for Type I and Type III Supporting Organizations IRCFinal Rules (FR)Oct 16, 2023★ strong match
…PPLEMENTARY INFORMATION:
Background
I. Overview
This document amends the Income Tax Regulations (26 CFR part 1) by adding final regulations under section 509(a) of the Internal Revenue Code (Code). These final regulations amend § 1.509(a)-4 to provide guidance on amendments to the Code enacted by section 1241 of the Pe…
77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 28, 2012★ strong match
…at a trust that on November 20, 1970, met and continues to meet the requirements under existing § 1.509(a)-4(i)(4) and § 1.509(a)-4(i)(9) of the final regulations will satisfy the integral part test as a NFI Type III supporting organization under § 1.509(a)-4(i)(5). One organization questioned why a pre-November 20, 19…
81 FR 8446 — Requirements for Type I and Type III Supporting Organizations IRCProposed Rules (FR)Proposed Feb 19, 2016★ strong match
…2016.
D. Integral Part Test—Non-Functionally Integrated Type III Supporting Organizations Section 1.509(a)-4(i)(5) generally provides that an NFI Type III supporting organization meets the integral part test if it satisfies the distribution requirement of paragraph (i)(5)(ii) of that section and the attentiveness requi…
80 FR 79684 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 23, 2015★ strong match
… from the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for par…
77 FR 76426 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCProposed Rules (FR)Proposed Dec 28, 2012★ strong match
velopment.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Partial Withdrawal of Notice of Proposed Rulemaking Accordingly, under the authority of 26 U.S.C. 7805, §§ 1.509(a)-4(i)(5)(ii)(B) and 1.509(a)-4(i)(8) of the notice of proposed rulemaking (REG-155929-06) that was publish…
85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCProposed Rules (FR)Proposed Apr 24, 2020★ strong match
…ng on or after [DATE OF PUBLICATION OF THE FINAL RULES IN THE
FEDERAL REGISTER
].
Par. 3.
Section 1.509(a)-3 is proposed to be amended by:
1. Revising the first sentence of paragraph (a)(3)(i).
2. Redesignating paragraph (a)(4) as paragraph (a)(5).
3. Adding new paragraph (a)(4).
4. Revising paragraph (o).
The revision…
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).
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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…
ERISARegulationsJan 1, 2017related by meaning
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ERISARegulationsJan 1, 2017related by meaning
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ERISARegulationsJan 1, 2017related by meaning
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PBGCRegulationsJan 1, 2017related by meaning
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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”).
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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”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
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PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]