A demonstration of how the plan meets the nondiscriminatory classification .

May 10, 2005 – 1.401-5 Period for which requirements of section 401(a) (3), (4), (5), . .. 1.414(r)-5 Qualified separate line of business - administrative .

This section applies solely for purposes of determining whether (i) A separate line of business satisfies the statutory safe harbor of 1.414(r)5(b) for a .

Jun 27, 1994 – A separate line of business (as determined under § 1.414(r)-3) that does not satisfy any of the safe harbors in § 1.414(r)-5 for a testing .

(iv) The minimum and maximum highly compensated employee percentage ratios under the statutory safe harbor of § 1.414(r)-5(b)(1)(i) and (ii) (50 percent and .

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1.414(r)-4 Qualified separate line of business—fifty-employee and notice .

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Nov 12, 2008 – §1.414(r)-5 prescribes six safe harbor tests which are described below in . § 1.414(r)-5(d). This safe harbor is available only for a .

Nov 12, 2008 – §1.414(r)-5 prescribes six safe harbor tests which are described . §1.414(r)-5 (c). Industry classifications have been published by the IRS .

. a plan satisfies the average benefit percentage test of section 1.410(b .

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(5). In general, the tests presented in Treas. Reg. [section] 1.414(r) for the satisfaction of these requirements are three-tiered: .

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Feb 1, 1992 – 1.414(r)-5 is the safe harbor of Regs. Sec. 1.414(r)-4(c) for SLOBs . 1.414(r) -5, a determination may be requested from the Service that .

§1.414(r)–5 Qualified separate line of business—administrative scrutiny .

Reg. §1.414(r)-11(b)(1), 2:5. Reg. §1.414(s)-1(h)(3), 2:5. Reg. §1.415(e)-1, 18: 9, 18:11. Reg. §1.415-10(b), 11:4. Reg. §1.415-10(c), 11:4 .

Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into . §1.401(a)(4)-5 . .. §1.414(r)-5 .

Jan 1, 1970 – A separate line of business (as determined under 1.414(r)-3) that does not satisfy any of the safe harbors in 1.414(r)-5 for a testing year .

May 27, 2011 – 12R=1.414A A/R =(12/1.414) = 8.486. Edited 1 month ago; Report Abuse. Answerer 5 . A picture would've helped here. Do the six circles touch .

Jun 27, 1994 – 1.414(r)-7 are amended by: a. Removing the entry for paragraph (c)(2); b. Redesignating the entries for paragraphs (c)(3) through (c)(5) as .

Apr 1, 1992 – 1.414(r)-5). * Statutory safe harbor: The percentage of the .

1.414(r)-5(c)). An employer may disregard its foreign operations in . 1.414(r) -5(c)(2)). * Industry segment safe harbor: An SLOB satisfies this safe .

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Jun 27, 1994 – (ii) A separate line of business satisfies the merger and .

See 1.414(r)1(c)(2) and (d)(6). Paragraph (b) of this section explains how .

Aug 14, 2009 – 1.414(r)-4 Qualified separate line of business--fifty-employee and notice requirements. 1.414(r)-5 Qualified separate line of .

1.414(r)-9 Separate application of section 401(a)(26). . . plan to satisfy the minimum benefit portion of the safe harbor in §1.414(r)–5(g)(2) with respect .

1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors. NEW - Receive Justia's FREE Daily Newsletters of Opinion .

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[section] 1.414(r)-3(c) provides that if more than a negligible (5) portion of an employee's services are attributable to a line of business, .

1.414(r)-4 Qualified separate line of business—fifty-employee and notice .

views: 996; posted: 2/22/2008; language: English; pages: 5 . the special rule for employer-wide plans in Regulations section 1.414(r)-1(c)(2)(ii)), 5. .

A-5 Q: Qualified Separate Lines of Business (QSLOBs) -TOP . [Treas Reg § 1.414 (r)-4(b)]. 2. The employer notifies the IRS on Form 5310-A that it is .

May 11, 2005 – For the definition of first testing day, see §1.414(r)–11(b)(7). (5) Services taken into account—(i) Provision of services to a line of .

5. 6. r = √2 = 1.414+. Found by Erich Friedman in 1997. r = √10 / 2 = 1.581+. Found by Erich Friedman in 1997. r = 1.688+. Found by Erich Friedman .

[section} 1.414(r)-3(c)(5), if a vertically integrated business meets .

First, a separate line of business that satisfies any of the safe harbors in .

May 11, 2005 – 1.414(r)-5. From TaxAlmanac, A Free Online Resource for Tax Professionals. Note: You are using this website at your own risk, subject to our .

See section 1.414(l)-1(b). For example, if only a portion of the assets .

The aspect ratio of a torus is the ratio of the major axis R to the minor axis r . . standard-definition television; 1.414… = √2:1: International paper .

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