General rule. The current availability requirement of this paragraph (b) is satisfied if the group of employees to whom a benefit, right, or feature is currently available during the plan year satisfies section 410(b) (without regard to the average benefit percentage test of §1.410(b)-5). In determining whether the group of employees satisfies section 410(b), an

representative under section 6223. A power of attorney (including a Form 2848, Power of Attorney) may not be used to designate a partnership representative. See §301.6223-2(a), (b), and (c) with regard to the binding effect of actions taken by the partnership representative. See §301.6223-2(d) with regard

amount in effect under §1.45R-3(c)(2). For purposes of eligibility for the credit for taxable years beginning in or after 2014, a qualifying arrangement is an arrangement that requires an employer to make a nonelective contribution on behalf of each employee who enrolls in a qualified health plan (QHP) offered to employees through a small business health options program (SHOP) Exchange in an amount

7874(c)(4) are not taken into account in the numerator or the denominator for each of the tests described in paragraphs (b)(1) through (3) of this section. (d) Definitions and special rules. In addition to the definitions in §1.7874-12, the following definitions and special rules apply for purposes of this section.

. For each “calendar period” (as defined in §25.2502-1(c)(1)), the tax described in this paragraph (a) is imposed on the transfer of property by gift during such calendar period. (2) The tax does not apply to a transfer by gift of intangible property before January 1, 1967, by a nonresident not a citizen of the United States, unless the donor was engaged in business

(ii) The notification referred to in paragraph (a)(3) of this section, in respect of an election under section 615(e) which is made on or after the date on which the regulations in this section are filed with the Office of the Federal Register, shall be made in the statement of election required by paragraph (a)(2) of §15.1-1 of this chapter (Temporary Income Tax Regulations

In the case of a plan described in section 404(c) of title 26, or a continuation thereof, the plan may be amended to provide rules setting forth other conditions consistent with the purposes of this chapter under which an employer has liability for partial withdrawal.

Combat zone means (i) Any area the President of the United States designates by Executive Order under 26 U.S.C. 112 as an area in which Armed Forces of the United States are or have engaged in combat; (ii) A qualified hazardous duty area (QHDA) Congress designates be treated in the same manner as an area

Federal Register seeking public comment on the continuing need for the rule or guide, as well as the rule's or guide's costs and benefits to consumers and businesses. Based on this feedback, the Commission may modify or repeal the rule or guide to address public concerns or changed conditions, or to reduce undue regulatory burden. The Commission posts information about its review schedule on its website [1]

published in the Federal Register and on the website of the Department of Labor. (c) Notifications following affirmative global safeguard determinationsUpon making an affirmative determination under section 2252(b)(1) of this title, the Commission shall promptly notify the Secretary of Labor and the Secretary of Commerce and, in the case of a determination

90 days before such new wage is to take effect. The Secretary will also publish the applicable minimum wage on https://alpha.sam.gov/content/wage-determinations (or any successor website). The applicable published minimum wage is incorporated by reference into this contract. (3) The contractor

42 U.S.C. 9601, et seq.). COFR means a current Certificate of Financial Responsibility (Water Pollution) issued by the Director, under this subpart, as provided in § 138.70, and posted on the NPFC COFR program website

https://www.fiscal.treasury.gov/surety-bonds/. The applicant company must submit the documentation and must meet the requirements as outlined in this section and in supplemental guidance published by Treasury on its website. (c) Treasury recognition. Recognition by Treasury will be effective for a term

“dividend” for purposes of applying section 902 and this section, see section 316 and the regulations thereunder. (7) Dividend received. A dividend shall be considered received for purposes of section 902 and this section when the cash or other property is unqualifiedly made subject to the demands of the distributee. See §1.301-1(b

this paragraph, see paragraph (b) of §1.1001-1. (c) Sale of stock—(1) In general. (i) Except as provided in paragraph (e)(2) of this section (dealing with stock for which the average basis method is permitted), if a taxpayer sells or transfers shares of

through the use of forced labor, beatings, torture, and executions, and in which many prisoners also die from disease, starvation, and exposure. (8) According to eyewitness testimony provided to the United States Congress by North Korean camp survivors, camp inmates have been used as sources of slave labor for the production of export goods, as targets for martial arts practice, and as experimental victims in the testing of chemical and biological poisons.

1988—Subsec. (i). Pub. L. 100–418 added subsec. (i). 1985—Subsec. (b). Pub. L. 99–83 substituted "each of the fiscal years 1986 and 1987, up to $18,000,000" for "fiscal year 1984, up to $20,000,000". Effective Date of 1985 Amendment Amendment by Pub. L. 99–83

. Without treatment, most children born with HIV can expect to die by age two, but with sustained drug treatment through childhood, the chances of long-term survival and a productive adulthood improve dramatically. "(10) Few international development programs specifically target the treatment of children with HIV/AIDS in developing countries. Reasons for this include the perceived low priority of pediatric treatment, a lack of pediatric health care

—Subsec. (g)(1)(D). Pub. L. 104–106, §702(c)(1), added subpar. (D). Subsec. (h)(1)(D). Pub. L. 104–106, §702(c)(2), added subpar. (D). 1994—Subsec. (a)(2). Pub. L. 103–337 substituted "10302, 10305, 10502, or 12402" for "3021, 3496, 3541, 8021, 8496, or 8541". 1991—Subsec. (b). Pub. L. 102–25 struck out "of this section" after

). (4) During the period of administration, the animals are observed closely each day for signs of toxicity. Animals which die or are sacrificed during the test period are necropsied and, at the conclusion of the test, surviving animals are sacrificed and necropsied. (e) Description of the method—(1) Selection of animal species. This test standard is

(a) In general—(1) General rule. (i) Under section 103(b)(4), interest paid on an issue of obligations issued by a State or local governmental unit (as defined in §1.103-1) is not includable in gross income if substantially all of the proceeds of such issue

any of the following methods: Federal Communications Commission's Website: http://fjallfoss.fcc.gov/​ecfs2/​. Follow the instructions for submitting comments. Mail: Filings can be sent by hand or messenger delivery, by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. All filings must be addressed to the Commission's

when and how a requester may appeal a determination on a FOIA request and how and within what period of time ONDCP will make a determination on an appeal. Section 1401.14—Fees to be charged—general: This section describes the general FOIA processing activities performed by ONDCP personnel and the rates charged by ONDCP to recoup the employee costs associated with responding to FOIA requests.

section 1426 or 1441 of this title. (F) A matching contribution (within the meaning of section 401(m) of title 26) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under