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by Court of Appeals, 7th Circuit - 1992 - Cited by 19 - Related articles
1.414(c)-5 Effective date. NEW - Receive Justia's FREE Daily Newsletters of . 1.414(c)–4 shall apply to the plan years elected under §1.410 (a)–2 (d). .
1.414(m)-2(c)(8) Example 1.(i). (i) R is a service organization that has 11 partners. Each partner of R owns one percent of the stock in Corporation D. The .
1.414(c)-2(d). Under Income Tax Regulations section 1.414(c)-3, in determining a "controlling interest" or "effective control," certain interests and stock .
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26 C.F.R. §§ 1.414(c)-2(b)(2)(D) & -2(c)(2)(iv). 15. In 1982, when National .
26 CFR 1.414(c)-4 - Rules for determining ownership. . ownership of an interest in an organization for purposes of 1.414(c)2 and 1.414(c)3, . . The principles of 1.414(c)3(d)(6)(i) shall apply in determining whether a condition is a .
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Jun 10, 1994 – 1.414(c)-2(b)(2)(i)(D). (D) In the case of an organization which is a sole proprietorship, ownership of such sole proprietorship. .
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§1.414(c)-2(c), Example 4, 12:3. Reg. §1.414(c)-2(c)(1), 12:3. Reg. §1.414(c .
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Nov 12, 2008 – 2.d.Small group method. The small group method, which is prescribed by Treas. Reg. §1.414(r)-7(c)(5), is available only if the total number .
1.414(s)-1(c)(2). (2) Compensation within the meaning of section 415(c)(3). . 1.414(s)-1(d)(2)(i). (i) General rule. An alternative definition of .
Except to the extent set forth in paragraphs (d), (e), and (f) of this section . 1.414(c)-5(c)(2)(i). (i) For determining when entities are treated as the .
Oct 30, 2000 – Code §415(c)(3)(D) and Treas. Reg. §1.415-2(d)(10) and (11). . §1.414(s)-1(c)( 3)-(5). A more significant modification an Employer may make .
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Jump to ) Exception.: In the case of a plan year or period beginning before March 2, 1988, if an organization-- . under common control under section 11.414 (c)-2 (c), . year or period to the extent provided in section 1.1563-1 (d)(2). .
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Mar 12, 2010 – §1.401(a)(4)-2(c)(2)(ii), 1.415-6(b)(2)(i), 1.415(c)-1(b)(4). §1.414(s)-1(c)(2), 1.415-2(d)(2) and (d)(3), 1.415(c)-2(b) and (c) .
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See 1.414(r)1(c)(2) and (d)(6). Paragraph (b) of this section explains how the requirements of section 410(b) are applied separately with respect to the .
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Mar 12, 2010 – §1.401(a)(4)-2(c)(2)(ii), 1.415-6(b)(2)(i), 1.415(c)-1(b)(4). §1.414(s)-1(c)(2), 1.415-2(d)(2) and (d)(3), 1.415(c)-2(b) and (c) .
26 CFR 1.414(r)-1 - Requirements applicable to qualified separate lines of . ( D) Requirement of administrative scrutiny. Under section 414(r)(2)(C), .
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Jul 21, 2011 – See §1.414(r)–1(c)(2) and (d)(6). Paragraph (b) of this .
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May 10, 2005 – Sec. 1.402(c)-2 Eligible rollover distributions; questions and answers . 1.403 (d)-1 Taxability of employee when rights under contracts purchased by exempt . . Sec. 1.414(c)-1 Commonly controlled trades or businesses .
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Jul 21, 2011 – 1.414(c)-2 Two or more trades or businesses under common control. . (D) In the case of an organization which is a sole proprietorship, .
Combined groups, 1563(a)(3) · 1.1563-1T(a)(4) · 1.414(c)-2(d). Insurance .
Mar 14, 1988 – For purposes of § 1.414(c)-2(b)(2)(i) and (c)(2), the term .
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Justia Free Databases of US Court of Appeals Cases 969 F.2d 451. .
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969 F.2d 451 15 Employee Benefits Cas. 2064 CENTRAL STATES, SOUTHEAST AND . 26 C.F.R. § 1.414(c)-2(c)(1). It is undisputed that as owner of 100% of the .
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Upgrade to desktop PCs with Intel® Core™2 Duo processor and enjoy big savings for your business without sacrifice to performance.
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Apr 23, 2011 – Lag Method: Treas. Regs. § 31.3121(v)(2)-1(f)(3) . c) They exceed the applicable limits set forth under paragraph (b), which seem to . Section 1.414 (v)-1(d)(1), catch-up contributions are not taken into account for .
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