91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
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…
PLR 200301032 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsJan 3, 2003
…erformed, or when
there is no substantial risk of forfeiture of the rights to such amounts. Section 3121(v)(2)(C) provides that the term “nonqualified deferred compensation plan” means
any plan or other arrangement for the deferral of compensation other than a plan
- 7 -
PLR-167048-01
described in section 3121(a)(5). A…
PLR 200524017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsJun 17, 2005
es without regard to the general exclusion in section
3121(b)(7).
Section 31.3121(b)(7)-2(b) of the Employment Tax Regulations provides that the rules under section 31.3121(b)(7)-2 generally treat an employee as a member of a retirement
system if the employee (1) is a "qualified participant" in a system that provides
P…
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).
Back to Citat…
IRCPrivate Letter RulingsNov 30, 2007
l timing rule for deferrals under a nonqualified deferred compensation
plan.
Section 3121(v)(2) provides that any amount deferred under a nonqualified deferred compensation plan shall be taken into account for FICA purposes as of the
later of when the services are performed, or when there is no substantial risk of
forf…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…neration in excess of the $100,000 amount whose services are excluded from employment under section 3121(b)(7)? A. B-6: Yes. The $100,000 (indexed for inflation) wage limitation set forth in section 45E(f)(2)(C), under which no contributions with respect to any individual who receives wages from the employer for a taxa…
IRCFinal Rules (FR)Sep 16, 2025
…vices of certain employees are excluded from the definition of employment (including, under section 3121(b)(7), the services of
( printed page 44535) employees of State and local governments unless an exception applies) and, therefore, these employees generally do not have wages under section 3121(a) and consequently a…
ERISARegulationsJan 1, 2017related by meaning
For section 502(c)(6) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsJan 17, 2003
…ch is referred to as
Medicare tax.
FICA tax is imposed on wages, as that term is defined in section 3121(a). Section 3121(a) defines the term “wages” for FICA purposes as all remuneration for
employment unless specifically excepted. The term “employment” is defined in section
3121(b).
Section 3121(b)(7) contains variou…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
IRCPrivate Letter RulingsNov 5, 2021
…ncluding benefits), except that wages does not include certain
remuneration as specified in section 3121(a). Section 3121(a)(5)(E) excludes from the definition of wages any payment made to, or
on behalf of, an employee or the employe e’s beneficiary under or to an exempt
governmental deferred compensation plan as defin…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsApr 8, 2024related by meaning
For purposes of the procedures in this subpart, the following definitions apply:
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
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
… applicable individual from or to a trust described in section 401(a) within the meaning of section 3121(a)(5)(A),
(B) A payment made under an annuity plan described in section 403(a) within the meaning of section 3121(a)(5)(B),
(C) A payment made under a simplified employee pension plan described in section 408(k)(1) …