Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction
other · IRS · Rule · Published 2013-02-12 · Effective 2013-02-12 · 78 FR 9802
Document
Document number
2013-03089
Federal Register citation
78 FR 9802
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2013-02-12
Effective date
2013-02-12
Treasury docket
TD 9605
Abstract
This document contains corrections to final and temporary regulations (TD 9605) that were published in the Federal Register on Friday, December 28, 2012 (77 FR 76382). The final and temporary regulations provide guidance regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.