Definition of TEFRA D Rules

  1. TEFRA D Rules means U.S. Treasury Regulation SS 1.163-5(c)(2)(i)(D) (or any successor U.S. Treasury regulation section, including, with limitation, successor regulations issued in accordance with IRS Notice 2013-20 or otherwise in connection with the United States Hiring Incentives to Restore Employment Act of 2010);

Examples of TEFRA D Rules in a sentence

  1. (e) Issuances of Unregistered Units will be in accordance with the U.S. federal tax "TEFRA D Rules" as discussed in an applicable pricing supplement.

Definition of TEFRA D Rules in Amended and Restated

TEFRA D Rules means U.S. Treasury Regulation SS 1.163-5(c)(2)(i)(D) (or any successor U.S. Treasury regulation section, including, with limitation, successor regulations issued in accordance with IRS Notice 2013-20 or otherwise in connection with the United States Hiring Incentives to Restore Employment Act of 2010);