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  1. Notice 2007-82 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesOct 29, 2007
    …de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, this Bulletin, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the target…
  2. Treas. Reg. § 1.436-1(j)(10) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    …tion date of January 1. Section 436 applies to Plan R for 2008. The valuation interest rate for the 2007 plan year for Plan R is 7%. The fair market value of assets of Plan R as of January 1, 2007, is $1,000,000. The actuarial value of assets of Plan R as of January 1, 2007, is $1,200,000. The current liability of Plan…
  3. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  4. Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2010
    …B. 390, provides guidance regarding HEART Act § 104(a). (New). 9. 401(k) & 401(m) [4]: Announcement 2007-59, 2007-1 C.B. 1448, provides that a plan will not fail to satisfy the requirements of a § 401(k) safe harbor plan because of a mid-year change to implement a designated Roth contribution program. (2007 C. L.). PPA…
  5. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    A Knighton indicated in her activity log for September 20, 2007, that she "need[ed] to research to determine of [sic] this [carryback] is acceptable." Also on September 20, 2007, RA Knighton prepared and sent an additional IDR to the Goldbergs, giving them a two-week due date "with understanding that additional time ma…
  6. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018related by meaning
    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 believe that the su…
  7. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    …-- -- D MC28 w/md Equip.-- Henn. 4/17/2006 6,000 6,000 -- -- -- -- -- E TC55 Equipment-- Henn. 3/30/2007 22,400 22,400 -- -- -- -- -- C TZ22 Equipment-- Henn. 3/30/2007 9,700 9,700 -- -- -- -- -- E BA028 2008 Mustang 4/15/2008 26,600 7,000 -- -- -- -- 3,920 E BA884 2007 Mustang 4/15/2008 36,859 4,400 -- -- -- -- 6,492 …
  8. 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
    ss to which the election must be sent. Appendix Election of Alternative Funding Schedule under Section 402(a)(2) of the Pension Protection Act of 2006 A. As an officer of the employer maintaining the plan, I hereby elect the alternative funding schedule under section 402(a)(2) of PPA and provide the following informati…
  9. Notice 2007-69 — Normal retirement age; temporary relief. This notice provides temporary relief for certain pension plans whose definition of normal retirement age may be requi…
    IRCNoticesAug 27, 2007
    ude “Notice 2007-69” in the subject line of any electronic communication. All materials submitted will be available for public inspection and copying. VII. Effect on Other Documents Rev. Proc. 2007-4 is modified. Notice 2007-3 is modified to provide that the 2007 regulations will be taken into account in the Service’s …
  10. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    y, or provider of air ambulance services: (i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv) (ii) [Reserved] * * * * * (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 …
  11. Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2012
    lective contributions. (2008 C. L.) Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding § 411(a), as amended by § 904 of PPA ’06. (2008 C. L.) Rev. Rul. 2012-4, 2012-8 I.R.B. 386, describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from …
  12. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202435007 Release Date: 8/30/2024 Index Number: 412.00-00, 412.06-00 ------------------------- ------------------------------------------- ---------------------------------------- In Re: ----------------------------------------------------…
  13. Notice 2021-48 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021
    IRCNoticesAug 16, 2021related by meaning
    A or B of this section VI with respect to the redetermined AFTAP for the plan year beginning in 2020 that applies for a portion of the next plan year. If an election under § 3608(b) of the CARES Act applies for a plan year beginning in 2020 and the plan sponsor does not elect to apply the pre-ARP segment rates for that…
  14. Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 7, 2008
    …EEN MADE TO THIS PROCEDURE? In general .01 This revenue procedure is a general update of Rev. Proc. 2007-6, 2007-1 I.R.B 189, which contains the Service’s general procedures for employee plans determination letter requests. Other changes .02 In addition to minor revisions, such as updating references, the following cha…
  15. 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…
  16. PLR 200626015 — State
    IRCPrivate Letter RulingsJun 30, 2006related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200626015 Release Date: 6/30/2006 Index Number: 457.05-02 ----------------------------------- -------------------------------------- ----------------------------------------- ------------------------- ------------------------------------ -…
  17. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …uirements of §1.409A-1(c) should be adopted. See § XI of this notice. II. BACKGROUND On December 3, 2007, the Treasury Department and the IRS issued Notice 2007-100, 2007-52 I.R.B. 1243, setting forth guidance permitting the correction of certain operational failures, and providing transition relief limiting the amount…
  18. REG-148326-05 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section…
    IRCProposed Rules (FR)Proposed Dec 22, 2008
    …n 409A, and providing transition guidance in accordance with the terms of the statute. On April 10, 2007, the Treasury Department and the IRS issued final regulations under section 409A. (T.D. 9321, 2007-19 I.R.B. 1123 [72 FR 19234], April 17, 2007). The final regulations are applicable for taxable years beginning afte…
  19. PLR 201422031 — In General
    IRCPrivate Letter RulingsMay 30, 2014related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 201422031 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION MAR 052014 Uniform Issue List: 401.06-01 ****************** *********************************** ************************************** ************************** ***************** ***********…
  20. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…