Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
…e
208
.02 Required forms
209
.03 Supplemental information
209
.04 Compliance with Title IV of ERISA
210
.05 Termination prior to time for amending for change in law
210
.06 Restatement not required for terminating plan
210
SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS?
210
.01 Scope
2…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 4, 2016
…4 applies
209
.07 Separate application required for each single § 414(l) plan
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.08 Prior letters
210
.09 User fees
210
.10 Interested party notification and comment
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.11 Contrary authority must be distinguished
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.12 Employer/employee relationship
210
.13 Incomplete applications
210
.14 Effect of failure to dis…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJul 27, 2020related by meaning
(b) (b) Fulfilling the disclosure obligation.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… IRCRevenue ProceduresJan 2, 2019
…HAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
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.01 Legislation authorizing user fees
210
.02 Requests to which user fees apply
210
.03 Requests and other actions that do not require the payment of a user fee.
210
.04 Exemptions from the user fee requirements
210
…
ERISARegulationsApr 8, 2024related by meaning
For purposes of the procedures in this subpart, the following definitions apply:
Rev. Proc. 2015-22 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, … IRCRevenue ProceduresMar 16, 2015
… status of any related trust under § 501; (b) applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; (c) requests for determination letters submitted with Form 8940; (d) requests for changes in accounting period; and (e) and other applications for recognition of qualification or exemption …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For purposes of this section:
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
3(i) and 12 U.S.C. 5381(a)(3).
Back to Citation
24.
12 CFR part 50 (OCC), 12 CFR part 249 (Board), and 12 CFR part 329 (FDIC).
Back to Citation
25.
See 12 CFR 3.2 (OCC), 12 CFR 217.2 (Board), and 12 CFR 324.2 (FDIC).
Back to Citation
26.
See
section II.D and II.C of this
Supplementary Information
section for discu…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…ying for the standard mortgage.
See § 1026.43(d)(2)(iv) and (v).
Back to Citation
67.
See
OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722.
See also75 FR 77450 (Dec. 10, 2010).
Back to Citation
68.
FDIC: 12 CFR part 323…
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.