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Go to Treas. Reg. § 53.4942 (not yet in the library — opens the official source)
71 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 80 FR 57709 — Reliance Standards for Making Good Faith Determinations
    IRCFinal Rules (FR)Sep 25, 2015
    …n letter that it is an organization described in section 509(a)(1), (a)(2), or (a)(3) or in section 4942 (j)(3), will be treated as a distribution made to an organization described in section 509(a)(1), (a)(2), or (a)(3) (other than an organization described in section 4942(g)(4)(A)(i) or (ii)) or in section 4942(j)(3)…
  2. 77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
    IRCFinal Rules (FR)Dec 28, 2012
    d language used in § 53.4942(a)-2(c) in describing the assets (including exempt-use assets) that are excluded in determining the distributable amount. Rather than duplicate all of the language in § 53.4942(a)-2(c), the temporary regulations accomplish the same result as the 2009 proposed regulations by cross-referencin…
  3. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  4. 80 FR 79684 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
    IRCFinal Rules (FR)Dec 23, 2015
    …ts would be made using the valuation methods generally applicable to private foundations under § 53.4942(a)-2(c). The temporary regulations also provided that, consistent with the private foundation rules, the “non-exempt use” assets of a supporting organization do not include certain investment assets described in § 5…
  5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    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…
  6. PLR 200226012 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJun 28, 2002
    …ts of § 508(e). Under § 1.508-3(b)(1), the governing instrument need not specifically cite §§ 4941, 4942, 4943, 4944, and 4945 if it is determined that the governing instrument includes equivalent language. We conclude that Foundation ’ s charter includes reasonably equivalent language. The fact that Foundation ’ s cha…
  7. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …hether the amount of tax or tax rate for a particular substance is correct. (124) Sections 4940 and 4942.—Excise Tax Based on Investment Income; Taxes on Failure to Distribute Income.—Whether an organization is or continues to be an “operating foundation” described in § 4942(j)(3) or an “exempt operating foundation” de…
  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. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 88 FR 71287 — Requirements for Type I and Type III Supporting Organizations
    IRCFinal Rules (FR)Oct 16, 2023
    …ome for the immediately preceding taxable year (as determined by applying the principles of section 4942(f) of the Code and § 53.4942(a)-2(d)) or its minimum asset amount for the immediately preceding taxable year, reduced by the amount of taxes imposed on the supporting organization under subtitle A of the Code (subti…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 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…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]