Notice 2009-31 — Election and notice procedures for multiemployer plans under sections 204 and 205 of WRERA. This notice provides guidance for sponsors of multiemployer defined… IRCNoticesApr 20, 2009
…Floor
230 Dearborn Street
Chicago, IL 60604
3. Content of election
An election under section 204 or 205 of WRERA must be signed by an authorized trustee who is a current member of the board of trustees that is the plan sponsor and contain each of the following items of information, as applicable:
Name, address, telepho…
Notice 2020-80 — Request for Comments Regarding Protection of Annuity and Spousal Rights Under Section 205 of ERISA with Respect to a Terminating § 403(b) Plan Funded Through t… IRCNoticesNov 16, 2020
…explicitly does not, however, address a situation in which annuity and spousal rights under section 205 of ERISA apply. Section 205(a) of ERISA generally provides that a distribution must be provided either as a qualified joint and survivor annuity (QJSA) in the case of a participant who does not die before the annuity…
T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … IRCTreasury DecisionsDec 6, 2021
…s done as follows: Burden Hours per Respondent x Number of Respondent = Total Burden Hours (9,360 x 205 = 1,918,800). Total Cost per Respondent x Number of Respondents = Total Cost ($1,275,560 x 205 = $261,489,800).
52 Calculation of totals was done as follows: Burden Hours per Respondent x Number of Respondent = Total…
86 FR 66662 — Prescription Drug and Health Care Spending IRCFinal Rules (FR)Nov 23, 2021
…s done as follows: Burden Hours per Respondent × Number of Respondent = Total Burden Hours (9,360 × 205 = 1,918,800). Total Cost per Respondent × Number of Respondents = Total Cost ($1,275,560 × 205 = $261,489,800).
Back to Citation
52.
Calculation of totals was done as follows: Burden Hours per Respondent × Number of…
IRCCourt RulingsJul 14, 2005related by meaning
48 F.2d 306, 310 (9th Cir.
1945), affg. a Memorandum Opinion of this Court dated Jan. 5,
1943; Standard Knitting Mills, Inc. v. Commissioner, 141 F.2d 195, 198-199 (6th Cir. 1944), affg. 47 B.T.A. 295 (1942).
Generally, new issues may not be raised in a Rule 155
computation. Harris v. Commissioner, 99 T.C. 121, 123 (19…
IRCCourt RulingsFeb 9, 2023related by meaning
........ 224
C. Generally applicable ............................................. 229
D. Not part of commercial transaction ..................... 229 E. Exhaustion of remedies ........................................ 229
F. Restriction on payment in any form .................... 230
G. Circumvention or violation of re…
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, 2026★ strong match
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
IRCCourt RulingsSep 30, 1991related by meaning
o the Internal Revenue Code as amended and in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. This is the figure that appeared on the front page of both notices of deficiency. The computations attached to the notices both used the figure $81,023.94 for the additi…
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
ic contribution arrangement in the absence of a covered employee’s affirmative election that are—
(i) Contributions described in section 402(g)(3); or (ii) Contributions made to an eligible governmental plan within the meaning of §1.457-2(f) that would be elective contributions if they were made under a qualified plan.…
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…
Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… IRCRevenue ProceduresModified Aug 2, 2021
…AN DOCUMENT FAILURES
204
.01 In general
204
.02 Operational Failures
204
.03 Plan Document Failures
205
SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES
205
.01 Requirements
205
.02 Factors
205
.03 Multiple failures
205
.04 Examples
205
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
… REQUESTS
SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING REQUESTS?
205
.01 In general
205
.02 Is not bound by informal opinion expressed
205
.03 Will return any letter ruling request mistakenly sent to wrong address
205
.04 Tells taxpayer if request lacks essential information during in…
T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner IRCCourt RulingsJan 19, 2016related by meaning
d the earlier
of the Participant's life
expectancy * * *.
* * * * * * *
11.2 ALIENATION
(a) Subject to the exceptions provided below, and as otherwise permitted by the Code and Act, no benefit which shall be payable out
of the Trust Fund to any person (including a Participant or the
Participant's Beneficiary) shall be …
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
…er
204
.05 Timing of determination letter applications for adopting employers of pre-approved plans
205 SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR INDIVIDUALLY DESIGNED MULTIPLE EMPLOYER PLANS (QUALIFIED PLANS ONLY)?
205
.01 Scope
205
.02 Applicant must request letter for plan in the name of th…
IRCCourt RulingsDec 2, 1981related by meaning
n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case.
An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
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
… prior to time for amending for change in law
204
.06 Restatement not required for terminating plan
205
SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS?
205
.01 Scope
205
.02 Required information
205
.03 Required forms
205
SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A D…
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
…4 Deviations from language of approved plan
204
.05 Adoption of plan prior to date of plan’s letter
205
.06 Timing of determination letter applications for adopting employers of pre-approved plans
205
SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR INDIVIDUALLY DESIGNED MULTIPLE EMPLOYER PLANS?
205
…
IRCCourt RulingsOct 3, 1989related by meaning
e enjoyment of the recreational activities to petitioner’s permanent staff without running afoul of the restrictions in section 274(e)(5). We so hold. A final note. We hasten to point out that, although we decide as a matter of law that a proper interpretation of section 274(e)(5) does not require in absolute terms tha…
IRCCourt RulingsAug 3, 1979related by meaning
155.
Decisions will be entered for the respondent in docket Nos. 6173-77 and 11438-77.
Decision will be entered under Rule 155 inI docket No. 9115-77. Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1954, as in effect for the taxable year in issue.
Respondent concedes …
IRCCourt RulingsApr 18, 1960related by meaning
Section 403(a) of the Internal Revenue Code of 1954 is, in the main, a reenactment of section 22(b) (2) (B) of the Internal Revenue Code of 1939. The latter was enacted by section 162 of the Revenue Act of 1942, which also amended section 165 and section 23 (p) of the 1939 Code. The congressional committee reports deal…