For purposes of this paragraph (b) (3) (i), the actuarial interest of each beneficiary is determined by assuming the maximum exercise of discretion by the fiduciary in favor of such beneficiary …

Dec 22, 2006 · Section 1.1561 -3(b) provides the procedural for mat by which those members may adopt an apportionment plan. On May 26, 2006, the IRS and Treasury Department …

§1.1563–1 26 CFR Ch. I (4–1–10 Edition) groups. For purposes of sections 1561 through 1563, the term controlled group of corporations means any group of cor-porations which is— (A) A …

May 22, 2025 · Treasury Regulations have a very organized numbering system. For example, Treas. Reg. § 20.7520-2(b)(3) indicates that this regulation is located in Title 26 of the C.F.R., …

View the PDF for 26 CFR 1.151-3; These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR. Learn more.

Apr 11, 2011 · The NPRM proposed to amend § 1.1563-1 to clarify that a corporation described in section 1563(b) as an excluded member of a controlled group of corporations is nevertheless …

Reg. § 1.1563-1(a)(3) (1972) provides in pertinent part: (i) The term "brother-sister controlled group" means two or more corporations if the same five or fewer persons who are individuals, …

For purposes of sections 1561 through 1563, the term controlled group of corporations means any group of corporations which is— (A) A parent-subsidiary controlled group (as defined in …

These proposed regulations are applicable/effective for plan years beginning on or after January 1, 2009, and amend the accrued benefit requirements for hybrid defined benefit plans by …

For special rules applying to the transfer of a life insurance contract (or an undivided interest therein) that is part of a split-dollar life insurance arrangement (as defined in § 1.61-22(b)(1) or …