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54 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. PLR 201819007 — Deemed IRAs Under Qualified Employer Plans
    IRCPrivate Letter RulingsMay 11, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201819007 Release Date: 5/11/2018 Index Number: 457.00-00, 408.12-00 -------------------------------------------- -------------------------------------------------- -------------------------------------------------- ----------------------…
  2. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019related by meaning
    …otice 2018-88 described a number of proposals related to the application of Code sections 4980H and 105(h) to individual coverage HRAs. For additional discussion of IRS Notice 2018-88, see elsewhere in this preamble. Back to Citation 52.  For this purpose, the definition of participant under 26 CFR 54.9801-2, 29 CFR 25…
  3. PLR 201817004 — Deemed IRAs Under Qualified Employer Plans
    IRCPrivate Letter RulingsApr 27, 2018related by meaning
    quences of any aspect of any transaction or item d iscussed or referenced in this letter or whether the Plan is a governmental plan within the meaning of section 414(d). If the Plan is significantly modified, this ruling will not necessarily remain applicable. The rulings contained in this letter are b ased upon inform…
  4. Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g…
    IRCNoticesJan 19, 2016related by meaning
    …vices provided to employees or other individuals before a data breach occurs. EMPLOYEE PLANS Notice 2016–03 Notice 2016–03 This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service groups; (2) expiration dates on determi…
  5. PLR 201715001 — Employees of Businesses Under Common Control
    IRCPrivate Letter RulingsApr 14, 2017related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM December 27, 2016 Number: 201715001 Release Date: 4/14/2017 Third Party Communication: None Date of Communication: Not Applicable Index (UIL) No.: 414.03-00, 414.13-00, 415.02-00 CASE - MIS No.: TAM - 121139-16 Director, Employee Plans Examinations --…
  6. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    , including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration. PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
  7. Notice 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24…
    IRCNoticesMay 2, 2016related by meaning
    …al shared responsibility payment because of a lack of affordable minimum essential coverage. Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for the timely mailing treated as…
  8. PLR 201611003 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsMar 11, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201611003 Release Date: 3/11/2016 Index Number: 105.00-00, 106.00-00, 401.27-00 ----------------------- ------------------------------ ------------------------------------ ---------------------------------- -------------------------------…
  9. 80 FR 41318 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Jul 14, 2015related by meaning
    to resubmit the ICR at the final rule stage after taking into account public comments. OMB assigned OMB Control Number 1210-0152 to the proposed ICR. Although no public comments were received in response to the ICRs contained in the August 2014 interim final and proposed regulations that specifically addressed the pap…
  10. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    OMB under OMB Control Number 1210-0060, in accordance with 44 U.S.C. 3507(d). No comments were received that led to an adjustment in burden estimates. In connection with the publication of the Final Amendment, the Department is submitting the ICR to OMB requesting a revision of the information collection under OMB cont…
  11. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    riorities or the principles set forth in the Executive order, as specifically authorized in a timely manner by the Administrator of OIRA in each case. It has been determined that this amendment is significant within the meaning of section 3(f)(1) of the Executive Order. Therefore, the Department has provided an assessm…
  12. PLR 201639001 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsSep 23, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201639001 Release Date: 9/23/2016 Index Number: 105.00-00, 106.00-00, 401.27-00 --------------------------------- ------------------------------------- -------------- -------------------------------------- --------------------------------…
  13. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017related by meaning
    …plan; * * * [or] the taxpayer or a member of the taxpayer's family was seriously ill". E sec. 3.02, 2016-37 I.R.B. at 347. - 14 - of examining a taxpayer's individual income tax return, may determine that the taxpayer qualifies for a waiver of the 60-day rollover requirement under § 402(c)(3)(B) or 408(d)(3)(I). [Id. s…
  14. PLR 201848011 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 30, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201848011 Release Date: 11/30/2018 Index Number: 414.07-00, 415.01-00, 415.02-00, 72.00-00 ---------------------- ---------------------------------------------- ------------------------------------------------------------ ----------- ----…
  15. Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments
    IRCNoticesNov 4, 2024related by meaning
    on requirements and does not create new collection requirements not already approved by the Office of Management and Budget. VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and …
  16. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    JRN T.C. Memo. 2017-112 UNITED STATES TAX COURT WHISTLEBLOWER 19860-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19860-15W. Filed June 13, 2017. Sealed,¹ for petitioner. Ashley M. Bender and Richard L. Hatfield, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Co…
  17. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    …----------- Dear -------------- : This letter is in response to your ruling request, dated July 26, 2016, and supplemented
  18. Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in …
    IRCRevenue RulingsDec 28, 2009related by meaning
    Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004. REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
  19. PLR 201736018 — Individual Retirement Accounts
    IRCPrivate Letter RulingsSep 8, 2017related by meaning
    …(3) of the Internal Revenue Code (the “Code”), as supplemented by correspondence dated December 22, 2016, and March 9, 2017, with regard to an individual retirement account (IRA). The following facts and representations have been submitted under penalty of perjury in support of the rulings requested:
  20. 89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    riorities or the principles set forth in the Executive order, as specifically authorized in a timely manner by the Administrator of OIRA in each case. It has been determined that this amendment is significant within the meaning of section 3(f)(1) of the Executive Order. Therefore, the Department has provided an assessm…