26 CFR 54.4975-12 - Definition of the term “qualifying employer security”.

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There are 2 Updates appearing in the Federal Register for 26 CFR Part 54. View below or at eCFR (GPOAccess)
§ 54.4975-12 Definition of the term “qualifying employer security”.
(a) In general. For purposes of section 4975(e)(8) and this section, the term “qualifying employer security” means an employer security which is:
(1) Stock or otherwise an equity security, or
(2) A bond, debenture, note, or certificate or other evidence of indebtedness which is described in paragraphs (1), (2), and (3) ofsection 503(e).
(b) Special rule. In determining whether a bond, debenture, note, or certificate or other evidence of indebtedness is described in paragraphs (1), (2), and (3) of section 503(e), any organization described in section 401(a) shall be treated as an organization subject to the provisions of section 503.
(Sec. 4975(e)(7) (88 Stat. 976; 26 U.S.C. 4975(e)(7)))
[T.D. 7506, 42 FR 44394, Sept. 2, 1977]

Title 26 published on 2015-04-01.

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2015-07-14; vol. 80 # 134 - Tuesday, July 14, 2015
    1. 80 FR 41318 - Coverage of Certain Preventive Services Under the Affordable Care Act
      GPO FDSys: XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective Date: These final regulations are effective on September 14, 2015. Applicability Date: These final regulations are applicable beginning on the first day of the first plan year (or, for individual health insurance coverage, the first day of the first policy year) that begins on or after September 14, 2015.
      26 CFR Part 54

Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 54 after this date.

  • 2015-07-14; vol. 80 # 134 - Tuesday, July 14, 2015
    1. 80 FR 41318 - Coverage of Certain Preventive Services Under the Affordable Care Act
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective Date: These final regulations are effective on September 14, 2015. Applicability Date: These final regulations are applicable beginning on the first day of the first plan year (or, for individual health insurance coverage, the first day of the first policy year) that begins on or after September 14, 2015.
      26 CFR Part 54