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Tags
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Employee Plans CPE Technical Topics for 1999
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ADP ACP Excess 401(k) 401(m) |
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Chapter 7 Controlled and Affiliated Service Groups
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414(m) Control Group Affiliated Service 1563(a) 414(b) ASG |
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Changes To the Definition Of Highly Compensated Employee 1999
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HCE |
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Private Letter Ruling 200414049
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QSLOBs PLR |
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Private Letter Ruling 201147032
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PLR transfer of excess assets section 4980 |
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Private Letter Ruling 201247024
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QSLOB 414(r) Rev Proc 93-40 |
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Short Service Employees and Other Meaningful Benefit Schemes and Abuses
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IRS Memo Short Service 401(a)(4) 401(a)(26) 410(b) |
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Section 401(a)(26) Issue Arising in Cash Balance Plan Determination Letter Applications
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401(a)(26) Shultz |
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CHAPTER 8A SELECTED TOPICS UNDER IRC SECTION 415(C), SECTION 415(B), AND SECTION 415(E), AS AMENDED BY GATT, SBJPA, AND THE TA
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415 |
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CHAPTER 8B--ISSUES RELATED TO THE REPEAL OF IRC SECTION 415(e) by Ann Trichilo and Marty Pippins (Reviewer
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415(e) |
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CHAPTER 1 CPE DETERMINATIONS PROCESSING
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DL 2002 |
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CHAPTER 2, Overview of selected determination Worksheets
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Worksheets J&S 401(k) 401(m) Age and Service |
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CHAPTER 3--RECURRING ISSUES REPORT
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401(a)(31) Reversion, 417(e)(3) 415(b) |
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CHAPTER 5 Summary of Plan Requirements Under Notice 98-52 (ADP/ACP Safe Harbors), As Modified by Notice 2000-3
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401(k) 401(m) Safe Harbor |
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CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONSEXPLANATION OF OLD AND NEW REGULATIONS
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Proposed 1.401(a)(9) RMD |
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CHAPTER 7—Coverage and nondiscrimination with emphasis on determinations processing
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Coverage Nondiscrimination 410(b) 401(a)(4) |
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CHAPTER 9-THE REMEDIAL AMENDMENT PERIOD
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Amend |
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CHAPTER 10-BASIC EXAMINATION TECHNIQUES
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IRS Audit Exam |
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CHAPTER 11-STATUTE OF LIMITATIONS
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statute of limitations |
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CHAPTER 12—Summary of Declaratory Judgment, Administrative Record, and Building a Case for Litigation.
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Tax Court |
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CHAPTER 13-- CASH OR DEFERRED ARRANGEMENTSSELECTED EXAMINATION ISSUES
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CODA 401(k) |
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CHAPTER 14 SCP AND AUDIT CAP PROCEDURES
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SCP Audit Cap Self Correct |
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CHAPTER 15-SIMPLIFIED EMPLOYEE PENSIONS (SEPs)
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SEP 408(k) |
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CHAPTER 16 EGTRRA CHANGES TO QUALIFIED PLANS
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EGTRRA |
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CHAPTER 17, DEFINED BENEFIT ACCRUALS
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411(b) Accrual Requirements 411(d) |
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Chapter 1 Nondiscrimination-detailed review of demonstrations
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401(a)(4) |
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Chapter 1 EGTRRA AND RECENT LAW PROVISIONS
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EGTRRA |
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SUMMARY OF EGTRRA AND RECENT LAW PROVISIONS
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EGTRRA |
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Chapter 2 Determination Processing
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Determination Letter Process DL |
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Chapter 3 Basic concepts-415(b) and 417(e)
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415(b) 417(e) |
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Chapter 3 Compensation
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Compensation 415 414(s) |
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Chapter 4 Church Plans, Government and Single-Employer Collectively Bargained Plans
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Union Gov't Church 414(e) |
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Chapter 4 Technical Advice
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TAM TEAM |
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Chapter 5 Determination processing, including new IRM, caveats and other issues
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IRM |
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Chapter 5 A Guide to Determination Audit CAP
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Audit CAP |
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Chapter 6 Minimum required distributions the final regulations under Code section 401(a)(9)
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RMD 401(a)(9) |
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Chapter 6 Terminations
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Plan Termination |
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CHAPTER 7 401k determination issues
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401(k) |
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Chapter 8 Employee Stock Ownership Plans (ESOPs), Including S Corporation ESOPs and Anti Abuse Measures
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ESOP |
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Chapter 9 Section 415(b) adjustments
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415(b) |
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Chapter 10 Coverage and Nondiscrimination – Demo 6
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410(b) 401(a)(4) |
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Chapter 11 Cash Balance Plans
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CB |
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Chapter 12(a) Other topics - Modifications to Section 72(p) Regulations
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72(p) Loan Deemed |
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Chapter 12(b) Other Topics-Voluntary Fiduciary Correction of Prohibited Transactions
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PTE 2002-51 PTI 2002-31 VFC PT |
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Chapter 12(c) Other Topics-Summons Procedures
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Court Form 6014 7602(d) |
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Chapter 1 Examination Procedures
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Form 5330 4971 4972 4975 4978 4979 4980 |
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Chapter 2 Pre-Audit and Effective Interview Techniques
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FORM 2848 Audit |
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Chapter 3 Intermediate Audit Techniques
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Audit |
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Chapter 4 Audit Techniques for Electronic Records and Data Systems
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Record Keeping |
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Chapter 5 Large Case Audit Techniques
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Form 4764B |
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Chapter 6 401k Examination Techniques Using Automated Workpapers
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401(k) Audit |
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Chapter 8 Examining Employee Stock Ownership Plans (ESOPS), including new developments
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ESOP IRS Audit |
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Chapter 9 Verifying 404 Deductions for Defined Contribution Plans
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DC 404 |
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Chapter 10 Schedule M-1 Audit Techniques
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Form 1120 IRS Audit |
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Chapter 11 A Guide to the Self-Correction and Audit Closing Agreement Programs
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Closing Agreement |
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Chapter 13 SEP, SARSEP Audit Techniques
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IRS |
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Bulletin No. 1997–33 August 18, 1997
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Notice 97-45, Rev. Proc. 97–41 |
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Safe Harbor Explanation – Eligible Rollover Distributions
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Notice 2009-68 |
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Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2020
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Notice 2019-49 401(a)(4) |
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Explanation No. 2A Minimum Vesting Standards Defined Benefit Plans
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2530.200b-1(a) 2530.200b-3(e) 1.401(a)-7 |
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Explanation No. 5B Permitted Disparity
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401(l) |
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Explanation No. 5A Safe Harbor Nondiscrimination Requirements Defined Benefit Plans
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401(a)(4) |
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Explanation No. 1 Minimum Participation Standards
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410(c) |
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Explanation No. 2 Minimum Vesting Standards Defined Contribution Plan
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411 2530.200b |
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Explanation No. 3 Joint and Survivor Determination of Qualification
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J&S 401(a)(11) 417 |
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Explanation No. 4 Miscellaneous Provisions
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Mergers, termination, Benefits, Qualifications, Compensation Limit, Rev. Rul. 74-307 summary |
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Explanation No. 5 Safe Harbor Nondiscrimination Requirements Defined Contribution Plans
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401(a)(4) |
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Explanation No. 6 Limitations on Contributions and Benefits
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415 |
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Explanation No. 7 Top-Heavy Requirements
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416 TH |
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Explanation No. 8 Employee Leasing
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414(n)(2) |
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Explanation No. 9 Required Distributions
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401(a)(9) RMD |
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Explanation No. 10 Affiliated Service Group
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414(m) ASG |
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Explanation No. 11 Employee and Matching Contributions
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Matching 401(m) ACP |
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Explanation No. 12 Section 401(k) Requirements
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401(k) |
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Explanation No. 13 Section 401(h) and Section 420 Determination Of Qualification
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401(h) 420(e)( |
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Transcript for Hybrid Plans EP Phone Forum
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Hybrid Plans CB 411(a)(13) 411 (b)(5) 2010 |
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Defined Benefit Floor-Offset Arrangements and Other Plan Designs
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Floor-Offset |
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MEMORANDUM FOR KRISTI BECKWITH 200305007
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Income as Wages or Royalty Payments Earned Income |
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memorandum 201810008 3/9/2018
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Offset CB 401(a)(26) 401(a)(4) |
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Self- Employed Individuals - Calculating Contributions
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REI |
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Calculations of Compensation for Sole Proprietorships
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REI Schedule SE Schedule C |
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Opinion Letter 201501025
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freeze floor-offset |
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MEMORANDUM FOR DIRECTOR, EP EXAMINATIONS 3/11/2009
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412(i) 412(e)(3) Pre-Approved |
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Revenue Ruling 76-259
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Floor-offset Rev. Rul. 76-259 |
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26 CFR § 601.201: Rulings and determination letters.
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Rev. Proc. 2015-3 |
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Section 404.--Deduction for Contributions of an Employer to an Employees’ Trust or Annuity Plan and Compensation Under a Deferr
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Rev. Rul. 2004-20 412(i) 412(e)(3) Insurance |
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employee plans news 8/2007
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412(i) 412(e)(3) |
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employee plans news Spring 2007
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412(i) 412(e)(3) |
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employee plans news Summer 2007
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412(i) 412(e)(3) |
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Penalty Cases for Failure to Disclose Reportable Transactions Were Not Always Fully Developed
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6707A 412(i) 412(e)(3) listed transactions |
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Employee Plans News 5/23/2022
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Missed Restatement DB |
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Fully Insured 412(e)(3) Plans
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412(e)(3) 412(i) |
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Deadline for Adoption of Discretionary Plan Amendments
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412(d)(2) retroactive amendments Rev Proc 2007-44 |
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IRS Notice 2001-10
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PS 58 Cost of Insurance 2001 Table |
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IRS Notice 2002-08
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Insurance Tax P.S. 58 PS-58 Table 2001 |
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Revenue Ruling 1967-154
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PS 58 Insurance Coverage Tax |
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Rev Rul 66-110
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Insurance PS-58 Death Benefits Tax |
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Rev Rul 55-747
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Insurance PS 58 |
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Revenue Ruling 74-307
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Incidental Benefits Life Insurance |
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Rev Ruling 67-336
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PS 58 Life Insurance Basis |
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WD 8125016
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PS 58 insurance 412(i) tax |
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Paul T. Shultz Memo
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401(a)(26) Minimum Meaningful Benefits |
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Section 415 Limitations on Benefits and Contributions Under Qualified Plan
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415 MASD offsets reductions |
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Section 410.-Minimum Participation Standards
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410 |
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IRS LISTS OUTDATED EMPLOYEE PLAN REVENUE RULINGS
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list of outdated guidance |
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Rev. Rul. 81-202
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410(b) 401(a)(4) Obsolete |
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Valuing Benefits Payable as a Lump Sum - Public Policy
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FASB Single Sum Guidance |
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CH 7 Defined benefit audit techniques
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Epche703 |
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COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. KEYSTONE CONSOLIDATED INDUSTRIES, INC.
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In-Kind Contribution Prohibited Transaction Funding |
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§ 2509.94-3 Interpretive bulletin relating to in-kind contributions to employee benefit plans.
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in-kind contribution to a defined benefit |
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Issue Snapshot Definitely Determinable Benefits
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employer discretion compensation formulas |
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Reasonable Cause and Good Faith
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IRC 6651 6662 6662A 6663 6664 6694 6721 6676 6694 6721 6724 1.6664-4 301.6651-1(c) 301.6724-1 Neonatology Assocs |
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rp-00-40
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Projected Unit Credit |
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Rev. Proc. 2000-40
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Approved Funding Methods |
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Rev. Rul. 2003-85
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4980 Reversion Replacement Plan |
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Notice 2007-14
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types of benefits |
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Definitely Determinable Cash Balance Plan Benefit Formulas
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benefit formula |
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QAB FY-2001 No. 2
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Fail-Safe Provisions |
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Tax on Unrelated Business Income of Exempt Organizations
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UBTI |
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DEVELOPMENT OF THE 1983 GROUP ANNUITY MORTALITY
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1983 tables, projection scales 1D mortality improvement scales |
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Rev. Rul. 2001-62
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94 GAR Projected 2002 |
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1994 GROUP ANNUITY MORTALITY TABLE AND 1994 GROUP ANNUITY RESERVING TABLE
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94 GAR 1D Generational Calc |
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26 CFR § 601.201 Rulings and determination letters.
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rev proc 17-56 |
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Rev Proc 2005-25
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Life Insurance valuing |
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Private Letter Ruling 0606051
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1.401(a)(4)-5 High 25 HCE/Former HCEs |
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Revenue Ruling 92-76
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High 25 HCE, 401(a)(4)-5(b) lump sum restricted employee |
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Court Case Denise M. Clark v. Feder Semo & Bard, P.C.
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1.401(a)(4)-5(b) |
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THOMAS R. WETZLER v. ILLINOIS CPA SOCIETY & FOUNDATION RETIREMENT INCOME PLAN AND PLAN ADMINISTRATOR FOR THE ILLINOIS CPA SOCIET
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1.401(a)(4)-5(b) restricted employee high 25 |
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Graham v Thyssenkrupp
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401(a)(4)-5(b) high 25 restricted employees |
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Becker v Weinberg
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1.401(a)(4)-5 Restricted employee high 25 |
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Private Letter Ruling 200606051
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401(a)(4)-5(b) high 25 IRA option |
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Private Letter Ruling 200414048
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401(a)(4)-5(b) high 25 IRA option |
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EA-2, Segment L 2019
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401(a)(4)-5(b) Example Restricted employee high 25 |
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Rev Ruling 2002-43
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4975 excise tax loan calculation example |
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PLT 9631031
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1.401(a)(4)-5(b) Revenue Ruling 92-76 |
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PLR 9514028
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1.401(a)(4)-5)(b) |
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Private Letter Ruling 201031042
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1.401(a)(4)-5 |
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PLR 200606051
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1.401(a)(4)-5(b) IRAs and RMDs High 25 |
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PLR 8945009
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1.401(a)(4)-5)(b) 1.401-4(c) 4975 |
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Revenue Ruling 81-135
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Revenue Ruling 92-76 81-135 Restricted HCEs |
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PLR 200248029
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1.401(a)(4)-5(b) QSLOB |
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PLR 0449043
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1.401(a)(4)-5(b) Affiliated service group High 25 |
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IRS Notice 1997-45
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97-45 Top Paid Group HCE |
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Notice 2024-77
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Inadvertent Benefit Overpayments |