REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007★ strong match
(b) General rules—(1) Cafeteria plans. Section 125 is the exclusive means by which an employer can offer employees an election between taxable and nontaxable benefits without the election itself resulting in inclusion in gross income by the employees. Section 125 provides that cash (including certain taxable benefits) …
Notice 2020-33 — This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amou… IRCNoticesMay 26, 2020
under § 125(i)). B. Deadline for a written § 125 cafeteria plan amendment to implement indexing of maximum carryover amount for 2020 (or a later year) As a general rule, an amendment to a § 125 cafeteria plan to increase the carryover limit must be adopted on or before the last day of the plan year from which amounts m…
Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in … IRCNoticesOct 6, 2014
end to modify the regulations under § 125 consistent with the provisions of this notice, but taxpayers may rely on this notice immediately.
BACKGROUND Section 125(d)(1) defines a cafeteria plan as a written plan maintained by an employer under which all participants are employees, and all participants may choose among …
ERISADOL Technical ReleasesSep 13, 2013
… 43957 (August 6, 2007) (proposed regulations; to be codified, in part, once final, at 26 C.F.R. §1.125-5); Code §§ 105(b) and 106(f). Contributions to a health FSA offered through a cafeteria plan satisfying the requirements of Code § 125 (a Code § 125 plan) do not result in gross income to the employee. Code § 125(a)…
IRCCourt RulingsJul 14, 2005related by meaning
number of TLC's customers applied the sec. 274(n)(1) limitation
to any amounts that they paid to TLC.
"Even if we were to allow petitioner to advance petitioner's tax duplication argument, petitioner would not be
entitled to the remedy it seeks. If, as petitioner asserts,
certain trucking company clients applied the s…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021
…n conference
226
.08 Under limited circumstances, may schedule a conference to be held by telephone
227
SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE?
227
.01 Has same effect as a determination letter
227
.02 Will not apply to another taxpayer
227
.03 Will be used by the Service in examining the taxpayer’s return
2…
IRCCourt RulingsFeb 9, 2023related by meaning
rticle 12 of Law
No. 4,131, of September 3, 1962.
ANTONIO DELFIM NETTO
The English portion of Exhibit 31 - J (Portaria 60/94 ) is:
MF Ordinance No. 60 D.O.U.: 2/01/1994
The MINISTER OF FINANCE, in exercise of its statutory
duties, taking into view the provisions of art. 50 of Law No.
8,383, of December 30, 1991 and Ord…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…6. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
227 .01 General procedures for requesting a letter ruling
227
.02 Specific additional procedures apply to certain letter ruling requests
227
PART IIIB. PROCESSING LETTER RULING REQUESTS
SECTION 27. HOW DOES EMPLOYEE PLAN…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…nsaction
226
.05 Not on partial terminations of employee plans
226
.06 Law requires a letter ruling
227
.07 Issues under consideration by the PBGC or the DOL
227
.08 Domicile in a foreign jurisdiction
227
SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
227
Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 4, 2016
…it comments
226
.04 Right to comment if DOL declines to comment
226
.05 Confidentiality of comments
227
.06 Availability of comments
227
.07 When comments are deemed made
227
SECTION 18. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES?
227
.01 Notice to interested parties
227
.02 Time when notice must be gi…
PBGCRegulationsJan 1, 2017related by meaning
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ERISARegulationsJan 1, 2017related by meaning
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PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
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ERISARegulationsJan 1, 2017related by meaning
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PBGCRegulationsJan 1, 2017related by meaning
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IRCCourt RulingsFeb 22, 1989related by meaning
the text of TEFRA section 252. See Gunther v. Commissioner, 92 T.C. 39, 56-57, 60, 64-65 (1989); Pallottini v. Commissioner, 90 T.C. 498, 503 (1988). If we may paraphrase the conclusion and direction of the Supreme Court in Aaron v. SEC, 446 U.S. 680, 700 (1980), “It seems clear, therefore, that the legislative histor…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]