75 FR 71047 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCProposed Rules (FR)Proposed Nov 22, 2010
…refighters' Retirement Fund or District of Columbia Teachers' Retirement Fund on or before June 30, 1997.
§ 29.352
Refunded contributions. For any given pay period, employee contributions are considered to have been made before the freeze date if the pay date was on or before June 30, 1997. As a result, for calendar ye…
77 FR 64223 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCFinal Rules (FR)Oct 19, 2012
' Retirement Fund or District of Columbia Teachers' Retirement Fund on or before June 30, 1997.
( printed page 64228)
§ 29.352
Refunded contributions. For any given pay period, employee contributions are considered to have been made before the freeze date if the pay date was on or before June 30, 1997. As a result, for…
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
…§ 904 of PPA ’06 to provide for faster vesting of employer nonelective contributions. (2008 C. L.). Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding § 411(a), as amended by § 904 of PPA ’06. (2008 C. L.).
19. 411(a)(11):
PPA ’06 § 1102(a) provides that notice required to be provided under § 411(a)(11) may be…
Notice 2010-80 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli… IRCNoticesDec 20, 2010related by meaning
…
5. A statement that the operational failure is eligible for the correction under the terms of this notice, and that the service recipient has taken all actions required, and otherwise met all requirements, for such correction.
In addition, each service recipient relying on the relief provided in § IV of this notice mu…
Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… IRCNoticesModified Jan 8, 2007related by meaning
…arding PPA ’06 § 1102 will be issued soon. (New).
DRAFTING INFORMATION The principal author of this notice is Angelique V. Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans’ taxpayer assistance telephone servic…
Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … IRCNoticesJul 23, 2012related by meaning
…umber for contact information].
Q-10. What are the acceptable methods of providing a section 101(j) notice?
A-10. A section 101(j) notice must be in writing and may be furnished in any paper or electronic form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided. Per…
Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio… IRCNoticesOct 29, 2007related by meaning
…ision of insurance between members of a consolidated group. REG-105964-98 withdrawn.
EMPLOYEE PLANS
Notice 2007-81 Notice 2007-81
Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protection Act of 2006, the corporate bo…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
…ng the notification is reasonably calculated to ensure that interested persons actually receive the notice. The Department has reviewed several notices to interested persons submitted to the applicable Regional Offices and found that some of them do not meet the applicable requirements of Section IV. To facilitate comp…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
…n or a recording of an oral communication) under an electronic system that satisfies the applicable notice requirements of §1.401(a)-21. (iii) Special effective date. For plan years beginning prior to January 1, 2007, Q&A-13 of this section, as it appeared in the April 1, 2006 edition of 26 CFR part 1, applies.
(2) * *…
IRCCourt RulingsJul 29, 2003
… for each of the years at issue from his washing machine repair business and his
pension income for 1997 are not subject to tax is frivolous and
groundless. On the record before us, we hold that petitioner’s
net profit for each of the years at issue from his washing
machine repair business is subject to tax. We further…
IRCCourt RulingsOct 18, 2002
… final regulations, secs.
1.408A-1 through -9, applicable to taxable years beginning after
Dec. 31, 1997. See sec. 1.408A-9, Income Tax Regs.
I have the problem with considering that as income,
when it isn’t, considering it as a distribution, which
it isn’t * * *. Now you owe tax on your Social
Security benefits, becau…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…5
05/01/1996
08/01/1996
5.00
08/01/1996
11/01/1996
5.25
11/01/1996
12/01/1996
5.00
12/01/1996
01/01/1997
4.75
01/01/1997
02/01/1997
4.50
02/01/1997
03/01/1997
4.75
03/01/1997
04/01/1997
5.00
04/01/1997
05/01/1997
4.75
05/01/1997
06/01/1997
5.00
06/01/1997
08/01/1997
5.25
08/01/1997
09/01/1997
4.75
09/01/1997
10/01/1997…
IRCCourt RulingsDec 20, 2001
…petitioners’ 1996 joint return, petitioners claimed,
- 23 -
16
Petitioners attached to petitioners’ 1997 joint return Form W-2 for 1997 for Mr. Whitehead (Mr. Whitehead’s 1997 Form W2). That form showed “BURIEN NISSAN ADMINISTRATION” as employer
and Mr. Whitehead as employee. Mr. Whitehead’s 1997 Form W-2
showed, inter…
IRCCourt RulingsOct 8, 2003
…n the
basis of a fiscal year ending July 31. (We refer to J.D.’s
- 4 - taxable years ended July 31, 1997 and 1998, as J.D.’s 1997 and
1998 taxable years, respectively.)
On its 1996 tax return, Clarkston deducted a professional
(management) fee of $30,000 for services rendered to it during
that year by J.D. J.D. include…
IRCCourt RulingsMar 6, 2001
…d of limitations on assessment for
the 1992 tax year; in due course, in 1998, respondent issued the
notice, which embodies respondent’s determination to give effect
- 14 -
to the proposal in respondent’s 30-day letter of September 28,
1995.
Before turning to petitioner’s three arguments that
respondent’s statutory noti…
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…
IRCCourt RulingsSep 24, 2001
g 1997, petitioner was
employed by McNeary Insurance Consulting (McNeary) from January
to mid-February. During his employment with McNeary, petitioner was covered under a qualified retirement plan. Petitioner
contributed $131.03 to the McNeary retirement plan in 1997.
After leaving McNeary, petitioner was employed by H…
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
is not permitted after December 31, 2007. Notice 2007-78 modified. Section 3 of Notice 2006-79 modified and superseded.
Notice 2007-88 Notice 2007-88 This notice requests public comment on a proposal to change the process by which taxpayers obtain the consent of the Commissioner of Internal Revenue to change a method …
Notice 2007-7 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai… IRCNoticesModified Jan 29, 2007related by meaning
quired to revise the notice under § 411 pursuant to the modifications made by § 1102(b) before the regulations are amended to reflect the requirement? A-32. Yes. A plan administrator is required to revise the notice under § 411 to reflect the modifications to the requirements made by § 1102(b) for notices provided in p…
IRCCourt RulingsAug 30, 2006
…, petitioners
disputed deficiencies determined for taxable years 1997 and 2000,
and they attached a notice of proposed changes (Form CP-2000),
issued by respondent on June 9, 1999, proposing an increase to
petitioners’ 1997 taxable income. The income at issue for
taxable year 1997 was the same as that at issue for taxa…