Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
other · IRS · Rule · Published 2015-12-23 · Effective 2015-12-21 · 80 FR 79684
Document
Document number
2015-32146
Federal Register citation
80 FR 79684
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2015-12-23
Effective date
2015-12-21
Treasury docket
TD 9746
Abstract
This document contains final regulations regarding the distribution requirement for non-functionally integrated Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect non-functionally integrated Type III supporting organizations and their supported organizations.