Documents

Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds

Federal Register · Rule · Jan 31, 2014

In addition, the Agencies have continued to receive comment letters after the extended comment period deadline, which the Agencies have considered. … Several commenters supported the rebuttable presumption, but suggested either shortening the holding period to 30 days or less, 144 or extending the period to 90 days, 145 to several months,

Electronic Funds Transfers of Federal Deposits

Federal Register · Rule · Jul 13, 1999

Public Comments Two commentators on the proposed regulations opposed the increase in the threshold to $200,000. … (ii) Deposits for return periods beginning after December 31, 1999.

One-Year Post-Employment Restrictions for Senior Examiners

Federal Register · Proposed Rule · Aug 5, 2005

OCC's Large or Mid-Size Bank program for the period of time described in the statute. … Solicitation of Comments on Use of Plain Language Section 722 of the Gramm-Leach-Bliley Act, Pub.

Employment Contracts, Mutual to Stock Conversions

Federal Register · Rule · Jul 14, 2020

Specifically, in computing the time period, the OCC would exclude the day of the act or event ( e.g., the date an application is received by the OCC) from when the period begins to run. … In computing the period of days, the OCC excludes the day of the act or event ( e.g., the date an application is received by the OCC) from when the period begins to run.

Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans

Federal Register · Rule · Oct 20, 2023

Section 335 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), which was enacted on December 29, 2022 as Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328 (136 Stat. 4459), instructs … After consideration of public comments received on the proposed regulations (and taking into account section 335 of the SECURE 2.0 Act), the proposed regulations are adopted by this Treasury decision,

Entities Wholly Owned by Indian Tribal Governments

Federal Register · Rule · Dec 16, 2025

For Federal income tax purposes only, an entity may choose to apply § 301.7701-1(a)(4) to taxable periods beginning before January 1, 2026, for which the applicable period of limitations is open. … An entity may choose to apply paragraph (a)(4) of this section to taxable periods beginning before January 1, 2026, for which the applicable period of limitations is open.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Covered Savings Associations

Federal Register · Notice · Jan 5, 2022

on an information collection renewal as required by the Paperwork Reduction Act of 1995. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Examination Survey

Federal Register · Notice · Jan 24, 2024

SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

Tax on Excess Tax-Exempt Organization Executive Compensation

Federal Register · Rule · Jan 19, 2021

One commenter requested that these final regulations confirm that Federal instrumentalities described under section 501(c)(1)(A)(i), for which the enabling acts provide for exemption from all current and … Public comment period closes on 1/11/21.

Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options

Federal Register · Proposed Rule · Nov 25, 2011

A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of speakers will be prepared after the deadline for receiving outlines has passed. … (5) Accrual period.

Updated Mortality Tables for Determining Current Liability

Federal Register · Proposed Rule · Dec 2, 2005

These projection periods were selected as the expected average duration of liabilities and are consistent with projection periods suggested by commentators. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Levy Restrictions During Installment Agreements

Federal Register · Proposed Rule · Apr 17, 2002

The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions

Federal Register · Proposed Rule · Aug 29, 2023

ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … The Paperwork Reduction Act approval process requires the IRS to publish a 60-day notice and request for comments in the Federal Register and subsequently publish a 30-day notice and request for comments

Agency Information Collection Activities; Comment Request; Renewal Without Change of Bank Secrecy Act Recordkeeping Requirements

Federal Register · Notice · Jul 7, 2017

This request for comments is made pursuant to the Paperwork Reduction Act (“PRA”) of 1995. … Title III of the USA PATRIOT Act of 2001, Pub.

Escrow Funds and Other Similar Funds

Federal Register · Proposed Rule · Feb 1, 1999

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Act of 1988 (Public Law 100-647, 102 Stat. 3582).

Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

Federal Register · Rule · Mar 18, 2003

The 2000 temporary regulations were intended to carry out the purposes of the repeal of the General Utilities doctrine as enacted in the Tax Reform Act of 1986 (the 1986 Act)(Public Law 99-514, 100 … (iii) 10-year recognition period.

Information Collection Activities: Proposed Extension of Information Collection; Comment Request

Federal Register · Notice · May 24, 2006

information collection, as required by the Paperwork Reduction Act of 1995. … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.

Domestically Controlled Qualified Investment Entities

Federal Register · Proposed Rule · Oct 21, 2025

the online instructions for submitting comments. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency to prepare and make available for public comment

Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

Federal Register · Rule · Dec 28, 2018

and well managed) with under $3 billion in total assets not less than once during each 18-month period, rather than not less than once during each 12-month period. … month period.

Golden Parachute Payments

Federal Register · Rule · Aug 4, 2003

SUPPLEMENTARY INFORMATION:   Paperwork Reduction Act The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office … In response to these comments, these regulations expand this rule to allow corporations to determine the shareholders of record on any day during the six-month period ending on the date of the change in