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…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
y 20, 2017 (in the case of Form W-8EXP). The IRS is contemplating making additional changes to those three forms in connection with these regulations. The Treasury Department and the IRS request comments on all aspects of information collection burdens related to the proposed regulations, including estimates for how mu…
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
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Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018related by meaning
t notice.comments@irscounsel.treas.gov (Rev. Proc. 2018–52). All comments will be available for public inspection.
SECTION 18. PAPERWORK REDUCTION ACT The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork …
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…
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
--…
ERISADOL Technical ReleasesFeb 9, 2012related by meaning
mments were also requested on potential rules for determining full-time status of new employees and employees who move into full-time status mid-year. In addition, Treasury and the IRS have described (in IRS Notice 2011-73 (2011-40 I.R.B. 474))(3) a safe harbor allowing employers, for purposes of determining whether th…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
notice by the deadline included in plan terms with respect to that participating employer failure is treated as corrected.
Proposed Applicability Date These regulations are proposed to apply beginning on the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register. …
IRCPrivate Letter RulingsMay 19, 2017related by meaning
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Dear -------------- :
This letter is in response to your ruling request, dated July 26, 2016, and supplemented
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…
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…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
m the anti-cutback requirements of section 411(d)(6) of the Code or section 204(g) of ERISA, if applicable, for amendments adopted by those deadlines. Eligible governmental plans
Section 457(b) of the Code provides, generally, that a section 457(b) plan maintained by an employer described in section 457(e)(1)(A) (an el…
Ann. 2017-15 — Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires. It permits easier access to funds held in workplace ret… IRCAnnouncementsNov 20, 2017related by meaning
t to the relief provided in this announcement will be includible in gross income and generally subject to the 10-percent additional tax under § 72(t). The Department of Labor has advised Treasury and the IRS that it will not treat any person as having violated the provisions of Title I of the Employee Retirement Income…
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
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88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
Departments' PRA analysis in the same way they send comments in response to the proposed rule as a whole (for example, through the
www.regulations.gov website), including as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee:
Addre…
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 …
80 FR 8578 — Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCProposed Rules (FR)Proposed Feb 18, 2015related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
IRCPrivate Letter RulingsNov 14, 2014related by meaning
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
AUG 2 0 2014
201446036
Uniform Issue List: 91 00.00-00; 408A.OO-OO
*******************
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**********************
Legend:
Taxpayer A
=
*****************
Custodian C =
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83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018related by meaning
The Religious final rules amended the ICR by changing the accommodation process to an optional process for exempt organizations and requiring a notice of revocation to be sent by the issuer or third party administrator to participants and beneficiaries in plans whose employer revokes their accommodation; these final ru…
Rev. Proc. 2023-31 — This revenue procedure supersedes Rev. Proc. 2015-47, 2015-39 IRB 419 (which sets forth procedures for filers of Forms 8955-SSA and 5500-EZ to request a hardsh… IRCRevenue ProceduresOct 2, 2023related by meaning
Rev. Proc. 2023-31
SECTION 1. PURPOSE
With respect to a Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, or Form 5500-EZ, Annual Return of A One Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan, required to be filed for a pla…