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51 documents · 0.17sAllIRCERISAPBGCJoint Board
  1. 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
    INCOME TAX Announcement 2016–01 Announcement 2016–01 Announcement 2016–01 updates the mailing address in Revenue Procedure 2007–21, section 4.08, to which a taxpayer or other person may send a written request for rescission of a penalty imposed by either Code section 6707 or 6707A. Announcement 2016–02 Announcement 201…
  2. PLR 201819007 — Deemed IRAs Under Qualified Employer Plans
    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 -------------------------------------------- -------------------------------------------------- -------------------------------------------------- ----------------------…
  3. PLR 201817004 — Deemed IRAs Under Qualified Employer Plans
    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…
  4. 82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017related by meaning
    ability of Separate Payments for Contraceptive Services 0938—NEW *55 210,245 1.25 68.13 68.02 4,634.14 57,199.59 Notice of Revocation of Accommodation 0938—NEW *55 64,379 2.00 109 90.82 9,898.84 25,994.75 Total *115 274,629 4.08 180.88 14,870.29 83,533.00 * The total number of respondents is 227 (= 9+109+109) for both …
  5. PLR 201715001 — Employees of Businesses Under Common Control
    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 --…
  6. 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…
  7. PLR 201611003 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsMar 11, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201611003 Release Date: 3/11/2016 Index Number: 105.00-00, 106.00-00, 401.27-00 ----------------------- ------------------------------ ------------------------------------ ---------------------------------- -------------------------------…
  8. 84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G…
    IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
    …Back to Citation 27.  See Notice 2018-88, 2018-49 IRB 817. Back to Citation 28.  Generally, section 105(h)(5) and § 1.105-11(d) define an HCI to include any employee that is among the highest paid 25 percent of all employees (including the five highest paid officers, but not including employees excludible under § 1.105…
  9. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019related by meaning
    …otice 2018-88 described a number of proposals related to the application of Code sections 4980H and 105(h) to individual coverage HRAs. For additional discussion of IRS Notice 2018-88, see elsewhere in this preamble. Back to Citation 52.  For this purpose, the definition of participant under 26 CFR 54.9801-2, 29 CFR 25…
  10. PLR 201639001 — Medical, Etc. Benefits
    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 --------------------------------- ------------------------------------- -------------- -------------------------------------- --------------------------------…
  11. 80 FR 41318 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Jul 14, 2015related by meaning
    to resubmit the ICR at the final rule stage after taking into account public comments. OMB assigned OMB Control Number 1210-0152 to the proposed ICR. Although no public comments were received in response to the ICRs contained in the August 2014 interim final and proposed regulations that specifically addressed the pap…
  12. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026related by meaning
    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…
  13. 87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents
    IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
    nts. The IRS has interpretive authority over section 205 of ERISA pursuant to the Reorganization Plan No. 4 of 1978, 5 U.S.C. App. Back to Citation 3.  Section 101(g) of E-SIGN provides that “[i]f a statute, regulation, or other rule of law requires a signature or record relating to a transaction in or affecting inters…
  14. 148 T.C. No. 14 — John C. Trimmer & Susan Trimmer v. Commissioner
    IRCCourt RulingsApr 20, 2017related by meaning
    …plan; * * * [or] the taxpayer or a member of the taxpayer's family was seriously ill". E sec. 3.02, 2016-37 I.R.B. at 347. - 14 - of examining a taxpayer's individual income tax return, may determine that the taxpayer qualifies for a waiver of the 60-day rollover requirement under § 402(c)(3)(B) or 408(d)(3)(I). [Id. s…
  15. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    …ital of a Corporation.—Whether a transfer of an intertie as defined in section III. B. 2. of Notice 2016-36, 2016-25 I.R.B. 1029, meets all of the requirements under the safe harbor provided by Notice 2016-36. (31) Section 119.—Meals or Lodging Furnished for the Convenience of the Employer.—Whether the value of meals o…
  16. PLR 201848011 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 30, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201848011 Release Date: 11/30/2018 Index Number: 414.07-00, 415.01-00, 415.02-00, 72.00-00 ---------------------- ---------------------------------------------- ------------------------------------------------------------ ----------- ----…
  17. T.C. Memo. 2017-112 — Whistleblower 19860-15W v. Commissioner
    IRCCourt RulingsJun 13, 2017related by meaning
    JRN T.C. Memo. 2017-112 UNITED STATES TAX COURT WHISTLEBLOWER 19860-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19860-15W. Filed June 13, 2017. Sealed,¹ for petitioner. Ashley M. Bender and Richard L. Hatfield, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Co…
  18. 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 …
  19. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    …----------- Dear -------------- : This letter is in response to your ruling request, dated July 26, 2016, and supplemented
  20. Rev. Proc. 2022-40 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
    IRCRevenue ProceduresNov 21, 2022related by meaning
    …5-6365 (not a toll-free number). 1 For purposes of this revenue procedure, references to Rev. Proc. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2019-20, 2019-20 IRB 1182, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425.