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72 documents · 0.32sAllIRCERISAPBGCJoint Board
  1. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    …ns to tax under secs. 6651(a)(1), 6653(a)(1), and 6654, I.R.C. More than 2 years after R issued the notice of deficiency, P filed a 1988 return in which he reported the income from the 1988 information returns and listed deductions and dependency exemptions, which, in total, exceeded the reported income, thereby result…
  2. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994
    …oration timely filed its Federal income tax return, Form 1120S, for its taxable year ended June 30, 1988, on September 15, 1988. The corporation made the following timely contributions to the trust forming a part of the Resource Systems, Inc. Employees Pension Plan (the plan) for the plan’s year ended June 30, 1988: On…
  3. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024related by meaning
    courages States to adopt a similar approach if their issuers elect to adopt the revised notice for coverage periods that begin before January 1, 2025. 261 HHS reminds issuers that the existing individual market notice for fixed indemnity excepted benefits coverage, codified in 45 CFR 148.220(b)(4)(iv), revised as of Oc…
  4. Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur…
    IRCNoticesDec 28, 2015related by meaning
    and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans). DRAFTING INFORMATION The principal author of this notice is Maxine Terry of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this…
  5. Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2010related by meaning
    mall plans with end-of-year valuation dates. (2008 C. L.). Notice 2008-73, 2008-2 C.B. 717, expands transition relief of Notice 2008-21. (2008 C. L.). Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with respect to annual paid time off contributions. (2009 C. L.). Rev. Rul. 2009-32, 2009-39 I.R.B. 398, provide…
  6. T.C. Memo. 1997-324 — Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner
    IRCCourt RulingsJul 15, 1997
    …in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 3 - 2 The notice of deficiency that was sent to petitioners Douglas R. Prince and Jane E. Prince listed adjustments to income for their taxable years 1986, 1987, and 1988. Respondent, however, determined a deficiency in their inco…
  7. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …Loan No. 1310001. Ex. C23. 10CD No. 11813-17572 was outstanding from October 13, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C10. 11CD No. 11813-17579 was outstanding from October 19, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C26. 12CD No. 11813-17578 was outstanding from Oct…
  8. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    …lthough petitioner did make reference to an insurance trust on its financial statements, it gave no notice to shareholders, - 34 - employees, retirees or disabled employees of the existence of a reserve within the VEBA Trust for the accumulation of assets,
  9. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    …ility Act For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking (REG-119294-25) published elsewhere in this issue of the Federal Register. Pursuant to section 7805(f), these temporary regulations will be submitted to the Chief Counsel of Advocacy of the …
  10. Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 28, 2009related by meaning
    …tory provisions that are first effective in 2010, for which there is no guidance identified in this notice.[4] The 2009 Cumulative List does not include any items described in (1) through (4) above. However, in order to be qualified, a plan must comply with all relevant qualification requirements, not just those on the…
  11. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008related by meaning
    … respect to such failure. In addition, each taxpayer relying on the relief provided in § IV of this notice must make reasonable efforts to provide notice to the examining agent upon the commencement of an examination of such taxpayer’s federal tax return that the taxpayer was relying upon the relief provided under this…
  12. 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
    …ion services provided to employees or other individuals before a data breach occurs. EMPLOYEE PLANS Notice 2016–03 Notice 2016–03
  13. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996
    …red from the Accumulation Fund to the Annuity Savings Fund. Md. Ann. Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art. 73B, sec. 14(3) (1988 and Supp. 1991). The Annuity Savings Fund holds a participant's "accumulated contributions", which consist of the participant's t…
  14. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 06/01/1987 07/01/1987 7.50 07/01/1987 10/01/1987 7.75 10/01/1987 11/01/1987 8.00 11/01/1987 03/01/1988 8.25 03/01/1988 04/01/1988 8.00 04/01/1988 06/01/1988 7.75 06/01/1988 09/01/1988 8.00 09/01/1988 11/01/1988 8.25 11/01/1988 04/01/1989 7.75 04/01/1989 06/01/1989 8.00 06/01/1989 08/01/1989 7.75 08/01/1989 09/01/1989…
  15. Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e…
    IRCNoticesNov 16, 2009related by meaning
    ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468. EXEMPT ORGANIZATIONS Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
  16. 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
    …ved 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 Employment Taxes). However, other personnel from the Treasury Department and the …
  17. Treas. Reg. § 1.410(b)-7(c)(4)(i)(D) — Definition of plan and rules governing plan disaggregation and aggregation.
    IRCRegulationsSep 9, 2016
    ce 1989 and worked for Division M from 1981 to 1988. Employee C has worked in the headquarters of Employer X since 1981. For the period 1981 to 1988 Employee C was credited with years of service under Plan P. (b) For purposes of the benefits accrued by Employee A under Plan P during years 1981 through 1997, Employee A …
  18. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …819-91 MIT 82 1986 $428,142 14820-91 MIT 83 1986 519,960 3453-92 MIT 85 1986 412,722 1987 1,865,187 1988 1,419,986 3456-92 MIT 82 1987 840,069 1988 275,156 1989 1,274,633 3457-92 MIT 80 1986 443,415 - 7 - 1987 840,838 1988 969,316 1989 1,335,995 3461-92 MIT 84 1986 546,300 1987 1,315,352 1988 23,889 1989 1,423,786 3462…
  19. Treas. Reg. § 1.412(c)(2)-1(b)(9) — Valuation of plan assets; reasonable actuarial valuation methods.
    IRCRegulationsSep 9, 2016
    …by averaging fair market value over 4 years. An actuarial valuation is performed as of December 31, 1988. (i) The average value as of December 31, 1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,0…
  20. Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th…
    IRCNoticesJun 2, 2014related by meaning
    … of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program. Notice 2014–34 Notice 2014–34 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding segment rates applica…