IRS Guidance definition

IRS Guidance has the meaning set forth in Section 6.13.
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IRS Guidance has the meaning set forth in Section 9.12.
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IRS Guidance has the meaning set forth in Section 4.20(f).
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Examples of IRS Guidance in a sentence

  • If Lessee or any of its Affiliates decides to pursue a request for a PLR, determination letter, Pre-Filing Agreement or other written guidance from the IRS (the “IRS Guidance”) with respect to any aspect of the transactions contemplated by this Agreement or any of the other Transaction Documents or in relation to the New Facility, the Parties shall consider in good faith and make such amendments to this Agreement as may be necessary to permit Lessee to obtain the IRS Guidance.

  • A termination of employment shall not be deemed to have occurred for purposes of any provision of this Agreement providing for the payment of any amounts or benefits upon or following a termination of employment unless such termination is also a “separation from service” (within the meaning of Code Section 409A and IRS Guidance).

  • Upon installation of the New Facility at the Site, the CCS Parties shall cause testing, including Emission Testing (“Testing”), to be conducted on the New Facility consistent with best industry practice and, to the extent relevant, in accordance with Section 45 of the Code and the IRS Guidance.

  • If Lessee or any of its Affiliates decides to pursue a request for a PLR, determination letter, Pre-Filing Agreement or other written guidance from the IRS (the “IRS Guidance”) with respect to any aspect of the transactions contemplated by this Agreement or any of the other Transaction Documents or in relation to the Facility, the Parties shall consider in good faith and make such amendments to this Agreement as may be necessary to permit Lessee to obtain the IRS Guidance.

  • For more information, please see IRS Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) – “Application of one-rollover-per-year limitation.” Note: The SECURE 2.0 Act includes that SEP IRA Designated ▇▇▇▇ Contributions will be allowed, however this change cannot be implemented until IRS Guidance is issued to confirm the process for employers to update their plans and accept participant elections for SEP IRA Designated ▇▇▇▇ Contributions.

  • In addition, to the extent that any IRS Guidance issued under section 409A would result in Employee being subject to the payment of interest or any additional tax under section 409A, the parties agree to amend this Agreement in order to avoid the imposition of any such interest or additional tax under section 409A, which amendment shall have the minimum economic effect necessary and be reasonably determined in good faith by the Company and Employee.

  • A termination of employment shall not be deemed to have occurred for purposes of any provision of this Agreement providing for the payment of any amounts or benefits upon or following a termination of employment unless such termination is also a “separation from service” (within the meaning of Section 409A of the Code and IRS Guidance).

  • Each “nonqualified deferred compensation plan” has been operated in good faith compliance with any applicable IRS Guidance for the period after December 31, 2004.

  • The Employer in its Adoption Agreement may make a calendar year data election to determine the HCEs for the Plan Year, as prescribed by IRS Guidance.

  • IRS Guidance includes Treasury regulations and other guidance of general applicability appearing in the Internal Revenue Bulletin.


More Definitions of IRS Guidance

IRS Guidance means Internal Revenue Service Notice 2010-54, 2010-40 I.R.B. 403 or any superseding guidance issued supplementing the same.
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IRS Guidance has the meaning specified in the definition of “FATCA”.
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IRS Guidance means IRS Notice 2010-54, or any replacement or successor thereto, and any supplemental notice thereof.
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IRS Guidance has the meaning specified in Section 3.1(f)(v).
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IRS Guidance means (i) LBIE Guidance, but only if such guidance satisfies the Substantive Requirements of the Definition of LBI Guidance, or (ii) both LBIE Guidance and LBI Guidance.
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Related to IRS Guidance

  • DOL Guidance means the Department of Labor (DOL) Guidance entitled: “Guidance for Executive Order 13673, ‘Fair Pay and Safe Workplaces’”. The DOL Guidance was initially published in the Federal Register on August 25, 2016, and significant revisions will be published for public comment in the Federal Register. The DOL Guidance and subsequent versions can be obtained from www.dol.gov/fairpayandsafeworkplaces.

  • Uniform Guidance means the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which supersedes requirements from OMB Circulars A-21, A-87, A-110, and A-122, OMB Circulars A-89, A-102, and A-133, and the guidance in Circular A-50 on Single Audit Act follow-up. The terms and conditions of the Uniform Guidance flow down to Awards to Subrecipients unless the Uniform Guidance or the terms and conditions of the Federal Award specifically indicate otherwise.

  • the Guidance means the guidance on the creation and operation

  • Guidance means any guidance issued or updated by the UK Government from time to time in relation to the Regulations;

  • Commission Guidance means (i) any publicly-available written or oral guidance of the Commission staff, or any comments, requirements or requests of the Commission staff and (ii) the Securities Act.