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78 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.419-1T(e3)(2) — Treatment of welfare benefit funds. (Temporary)
    IRCRegulationsSep 9, 2016
    ct to the facility for the 1985 taxable year, the fund's qualified cost for its 1985 taxable year would be only $10,000. Thus, only $10,000 of the $100,000 facility contribution would be deductible by the employer for its 1985 taxable year (i.e., the taxable year of the employer with or within which the applicable taxa…
  2. T.C. Memo. 1998-216 — Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative v. Commissioner
    IRCCourt RulingsJun 17, 1998related by meaning
    988 execution of the annuity agreement is not credible and should not be accepted by the Court in light of the convincing other evidence of record. We essentially agree with respondent. The record reflects that although decedent signed the annuity agreement in late 1988, she retained title to and was the owner of the l…
  3. 87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
    IRCProposed Rules (FR)Proposed May 5, 2022related by meaning
    38 years. Accordingly, the annuity interest must be reformed into an interest payable for a term of 38 years. * * * * * (f) * * * (4) Other decedents. The present value of an interest not described in paragraph (f)(2) of this section is to be determined under § 20.2031-7(d) in the case of decedents where the valuation …
  4. 101 T.C. 189; 101 T.C. No. 12 — Lee Eng'g Supply Co. v. Commissioner
    IRCCourt RulingsAug 30, 1993
    …iver on the basis of temporary substantial business hardship under section 412(d). Petitioner's FYE 1985 Form 5500-C, Return/Report of Employee Benefit Plan, filed on August 23, 1985, contains a schedule of the amounts petitioner contributed to the pension plan during the plan year. On that schedule, petitioner listed …
  5. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    …contained in section 512(a)(3) as applicable to VEBA’s under the Deficit Reduction Act of 1984. The 1985 proposal suggested that, under general tax principles, the deduction of advanced funding in 1985 would be allowed if the funding did not create a benefit with a useful life of more than 1 year. The 1985 proposal adv…
  6. 106 T.C. No. 20 — Alfred E. Gallade v. Commissioner
    IRCCourt RulingsMay 28, 1996
    …as soon as administratively feasible after the termination date, is not subject to the new survivor annuity requirements [of sections 401(a)(11) and 417]." [See sec. 1.401(a)-11T, Q&A-10, Temporary Income Tax Regs., 50 Fed. Reg. 29373 (July 19, 1985).] On September 4, 1985, GCI adopted a resolution terminating the Plan…
  7. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    … time the yearend was changed. The VEBA Trust's account balance at First Interstate on November 30, 1985, was $1,835,475. On December 11 and 20, 1985, petitioner contributed $700,000 and $300,000, respectively, to the VEBA Trust. On December 27, 1985, petitioner contributed $36,600,000 to the VEBA Trust. Petitioner cla…
  8. Ann. 2005-29 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio…
    IRCAnnouncementsApr 25, 2005related by meaning
    nguage “under paragraph (c)(1)”. 5. Section 1.401(a)(9)-6(d) Example 3. (i) of A-13, is amended by adding a new second sentence “E was born in 1935.”. 6. Section 1.401(a)(9)-6(f) Example 8. (ii) of A-14, last sentence of the paragraph the word “be” is removed. Cynthia E. Grigsby, Acting Chief, Publications and Regulati…
  9. 76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
    IRCFinal Rules (FR)Aug 10, 2011related by meaning
    ity factor must be computed that takes into account the projection of the donor's actual life expectancy. * * * * * (c) Effective/applicability dates. Section 25.7520-3(a) is effective as of May 1, 1989. The provisions of paragraph (b) of this section, except Example 5 in paragraph (b)(2)(v) and paragraph (b)(4), are e…
  10. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    IRCCourt RulingsMar 15, 2004
    …in this case, petitioners resided in Bridgeport, Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband and wife, were born on July 20, 1934, and March 29, 1941, respectively. In 1999, petitioners owned multiple IRA accounts, including a Fidelity Investments Traditional IRA in the name of Howard T. Ow…
  11. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996
    regular interest", such interest is transferred 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 contribu…
  12. Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsJul 31, 2006★ strong match
    …notice of approval. The notification should be addressed to: Internal Revenue Service SE:T:EP:RA:T1 Announcement 2006-45 1111 Constitution Ave., NW — PE Washington, DC 20224 Drafting Information The principal author of this announcement is Calvin Thompson of the Employee Plans, Tax Exempt and Government Entities Divisi…
  13. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
    IRCCourt RulingsAug 13, 1990
    …. (GMG), and were participants in GMG’s qualified profit-sharing plan (the plan). From 1980 through 1985, petitioners borrowed money from the plan (sometimes hereinafter collectively referred to as the plan loans). The plan charged 10-percent interest for plan loans made in 1980 and 1981 and 8-percent interest for plan…
  14. PLR 202052004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 24, 2020related by meaning
    a L. Baxter Senior Technician Reviewer, Branch 4 (Financial Institutions & Products) cc: -------------------------------- ---------------------------- ------------------------------------------------------- -------------------------------- --------------------------------- ---------------------------------- -------- --…
  15. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007★ strong match
    …80201 8/10/1987 31. Brown & Company Securities Corporation 20 Winthrop Square Boston, MA 02110 2/27/1985 32. Bruns, Nordeman, Rea & Co. New York, NY 10/31/1977 33. Burke, Christensen & Lewis Securities, Inc. 120 S. La Salle Street Suite 940 Chicago, IL 60603 3/11/1986 34. Burton J. Vincent, Chesley & Co. 105 West Adams…
  16. PLR 202047008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsNov 20, 2020related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202047008 Release Date: 11/20/2020 Index Number: 72.00-00 ------------------------------------------------------------ ------------------------------------------------------------ --------------------------- ------------------------ ------…
  17. Ann. 2004-72 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsOct 12, 2004★ strong match
    … April 22, 1997 95. Hanifen, Imhoff, Inc. 1125 17th Street, Suite 1700 Denver, CO 80202 December 3, 1985 96. Harris Investor Services LLC Harborside Financial Center 501 Plaza II Jersey City, NJ 07311 May 1, 2002 97. Hartford Life Insurance Co. Hartford Plaza Hartford, CT 06106 March 3, 1982 98. Hazlett, Burt & Watson,…
  18. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992★ strong match
    …mended twice. The enrolled actuary for the plan was John W. Lawrence, Jr. (Lawrence). In making the annual actuarial computations of funding requirements and funding limits for the plan years 1985 through 1988, Lawrence used the following actuarial assumptions: Plan year ending 12131185 12/31/86 12/31/87 12/31/88 Pre-r…
  19. PLR 202235005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsSep 2, 2022related by meaning
    ch 4 Office of Associate Chief Counsel (Financial Institutions and Products) cc: -------------------- ---------- ------------------------------------- ---------------------------------------------------------------- ---------------------------------------- ------------------------------------- -------------------------…
  20. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005★ strong match
    …notice of approval. The notification should be addressed to: Internal Revenue Service SE:T:EP:RA:T1 Announcement 2005-59 1111 Constitution Ave., NW — PE Washington, DC 20224 Drafting Information The principal author of this announcement is Calvin Thompson of the Employee Plans, Tax Exempt and Government Entities Divisi…