IRCPrivate Letter RulingsNov 2, 2001
…ued. This ruling is directed only to Agency A and applies only to the Plan submitted
on January 12, 2001, as revised by the amendments submitted on July 24, 2001 and to
the annuity contract submitted on January 12, 2001. In addition, no opinion is
expressed regarding the recently submitted Plan amendments which are int…
PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income IRCPrivate Letter RulingsMay 27, 2005related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200521012
Release Date: 5/27/2005
Index Number: 933.00-00, 3405.00-00,
6041.00-00, 6041A.00-00,
6047.00-00
--------------------------
------------------------------
-----------------------
-
Third Party Communication: None
Date of Communic…
IRCCourt RulingsJun 2, 2005
that they filed their petitions.
Petitioners timely filed joint Federal income tax returns
for 2001 and 2002. During 2001 and 2002, petitioner was an active participant in a section 403(b) employer-sponsored
retirement plan through his employment with the University of
Texas Medical Branch. Petitioner claimed IRA cont…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
9.530.
* * * * *
(2) In a timely manner upon the request of the provider, facility, or provider of air ambulance services:
* * * * *
(h)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
IRCCourt RulingsMar 12, 2008
t the balance of his SBC
account was $286,205 .59 as of July 16, 2001, the date of the
$10,000 distribution . Similarly, the record contains page 1 of only one statement from petitioner's account with OCTFCU . The
other pages of the statement were not introduced into evidence .
On the basis of that partial statement, p…
ERISACourt RulingsNov 8, 1996related by meaning
erial of fact is
found to have been raised, the administrative law judge may issue a
decision which . . . shall become a final order." In light of the foregoing, Respondent's withdrawal of its request for hearing is
hereby GRANTED and this matter is hereby DISMISSED.
JOHN M. VITTONE
Chief Administrative Law
Judge
Washi…
IRCCourt RulingsOct 25, 2012
…lus any future cost of living or inflation increases permitted by the Internal Revenue Service.
The 2001 plan definition was amended effective July 1, 2001, reducing the
$200,000 limitation to amounts in excess of $150,000. The 2001 plan also defined
"compensation" to include any elective deferral and amounts contribut…
T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner IRCCourt RulingsMar 5, 2007
…tion 6015(f), the Appeals officer said that petitioner had
$1,764 of disposable income per month in 2001, and that her
income had increased since then. That amount roughly equals the
excess of petitioner’s monthly income (including child support)
in 2001 of $4,184 over the six monthly expenses petitioner listed
on May …
IRCCourt RulingsJun 6, 2019related by meaning
C. 896 (1980).
- 5 -
[*5] Petitioner's offer-in-compromise (OIC) was sent to the IRS Appeals Office
(Appeals) for consideration by an Appeals officer. While Appeals Officer (AO) Christopher Roy was considering petitioner's
OIC, respondent issued to petitioner a Letter 1058, Final Notice of Intent to Levy
and Notice of …
Ann. 2008-2 — Minimum funding standards; alternative funding schedule. This announcement describes how a commercial passenger airline may make an election for an alternative… IRCAnnouncementsJan 22, 2008related by meaning
oviding catering services to a commercial passenger airline. The two alternative funding schedules are set forth in sections 402(a)(1) and (2) of PPA. An election that is made under section 402(a)(1) of PPA applies beginning in the first applicable year, which must be a plan year that begins in 2006 or 2007. Announceme…
Rev. Rul. 2004-20 — Section 412(i) plans; deductibility; listed transactions. This ruling gives an example where a qualified pension plan cannot be a section 412(i) plan if the pl… IRCRevenue RulingsMar 8, 2004
…n Rev. Rul. 55-747 in determining the cost of insurance under a trust described in § 401(a). Notice 2001-10, 2001-1 C.B. 459, revoked Rev. Rul. 55-747, and provided a new table (Table 2001) to be used in valuing term life insurance coverage provided to an employee. Under Notice 2001-10, taxpayers could continue to use …
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
)(1) through (3) of this section, the plan or issuer will be in violation of the requirements of this section.
( printed page 34081)
(c)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to g…
PLR 201538029 — Minimum funding standards for single-employer defined benefit pension plans IRCPrivate Letter RulingsSep 18, 2015related by meaning
Significant Index No. 0430.00-00
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
Re:
EIN:
Employer=
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
JUN 2 4 2015
( ) ('
Plan Year Beginning in 2013 =
Dear
201138029
)
This letter constitutes notice that approval has been granted for the change in
as…
IRCRegulationsDec 30, 2016
the remaining visits during 2001. Example 4.(i) A group health plan has a $250 annual deductible per covered individual. The plan provides that if the deductible is not satisfied in a particular year, expenses incurred during October through December of that year are credited toward satisfaction of the deductible in th…
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018related by meaning
r contributions made on or before July 30, 2018 and § 1.170A–16(d)(3) for contributions made after July 30, 2018). * * *
* * * * *
(f) * * *
(2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to bel…
IRCCourt RulingsMar 1, 2016
ent
correspondingly adjusted each of petitioners' 2001 returns by, inter alia,
subtracting the JVC Trust distributions from their gross incomes. These adjustments resulted in tax abatements of $14,359 for petitioner and $27,105 for
Brian L. Costello. In January 2005, petitioners signed Forms 4549 with respect to
these …
IRCRegulationsDec 30, 2016
until the current collective bargaining agreement expires, on June 30, 2001, and then X stops making contributions to M. X's employees (and their spouses and dependent children) lose coverage under M effective July 1, 2001. X does not enter into another collective bargaining agreement covering the class of employees co…
IRCPrivate Letter RulingsMay 10, 2002
Internal Revenue Service
Number: 200219002
Release Date: 5/10/2001
Index Number: 419.00-00 419.14-00
4976.00-00 4976.01-00
Department of the Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:TEGE:EB:HW:PLR-125981-00
Date:
09/28/2001
LEGEND:
Taxpayer =
Trust=
Council =
Holding Company…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
to account in determining the ACR for an eligible employee for a plan year or applicable year only if each of the following requirements is satisfied— (A) The matching contribution is allocated to the employee's account under the terms of the plan as of a date within that year;
(B) The matching contribution is made on …
PLR 200205007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsFeb 1, 2002
…le.
This ruling is directed only to X and applies only to the plan and trust submitted
on April 11, 2001, as revised by amendments submitted on September 25, 2001 and
October 19, 2001. Section 6110(k)(3) of the Code provides that it may not be used or
cited as precedent.
Temporary or final regulations pertaining to one…