76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
eating serious inconsistency or otherwise interfering with an action taken or planned by another agency; (3) materially altering
( printed page 76227) the budgetary impacts of entitlement grants, user fees, or loan programs or the rights and obligations of recipients thereof; or (4) raising novel legal or policy issues…
Notice 2013-52 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in August 2013; the 24-month average segment rates;… IRCNoticesAug 26, 2013
…unding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from July 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of July 2013 are, respectively, 1.34, 4.45, and 5.44. For plan years beginning on or after January 1, 2012,…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…assist in
our qualitative analysis.
34
Mr. Hewlett provided appreciation rates for select months in 2013 and 2014:
April 2013 at 19%; July 2013 at 14%; November 2013 at 6%; December 2013 at 4%;
March 2014 at 4%; and October 2014 at 1%. For the appreciation rates not expressly
provided by Mr. Hewlett, we have assumed co…
IRCPrivate Letter RulingsMay 30, 2014related by meaning
…****************************
Dear ************,
This is in response to your letter dated January 4, 2013, as supplemented by
correspondence dated April 22, 2013,
in which .your authorized representative,
on your behalf, requested a Private Letter Ruling that the minimum distribution
requirements of section
401 (a)(9) o…
IRCPrivate Letter RulingsMay 30, 2014related by meaning
…***************
Plan E =
Dear
****************,
This is in response to your letter dated August 15, 2013, in which you request a Private
Letter Ruling that the minimum distribution requirements
of section 401 (a)(9) of the
Internal Revenue Code ("Code") would not be violated
if the Company amended Plans
A, B, C, D, and…
Notice 2013-11 — This notice provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are … IRCNoticesMar 11, 2013
ears beginning in 2013, the adjusted 24-month average segment rates taking into account the 85-115% corridor around the 25-year average segment rates: For Plan Years Beginning In 24-Month Average Segment Rates Not Adjusted Adjusted 24-Month Average Segment Rates, Based on Applicable Percentage of 25-Year Average Rates
…
Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013★ strong match
INCOME TAX
Announcement 2013-4 Announcement 2013-4
This document corrects the temporary regulations (T.D. 9564, 2012-14 I.R.B. 614) relating to guidance regarding the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the …
IRCPrivate Letter RulingsMay 19, 2017related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201720009
Release Date: 5/19/2017
Index Number: 414.00-00, 414.09-00
--------------------------
------------------------------------------------------------
-
---------------------------------------------------------
---------------------…
Notice 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… IRCNoticesOct 20, 2008
…00 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000
Mortality tables for 2013 Valuation dates occurring during 2013 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2013
MALE MALE MALE FEMALE FEMALE FEMALE UNISEX
Age 2013 Non-Annuitant Tab…
IRCPrivate Letter RulingsJul 12, 2019related by meaning
W hile this office has not verified any of the material submitted in
support of the request for ruling, it is subject to verification on examination. Sincerely,
Janet A. Laufer
Senior Technician Reviewer
Employee Benefits, Exempt Organizations, and
Employment Taxes
Office of Associate Chief Counsel
Rev. Rul. 2013-2 — 2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in … IRCRevenue RulingsMar 4, 2013
INCOME TAX
Notice 2013-12 Notice 2013-12
This notice reports the results of the section 48C Phase I program and, as provided by section 48C(d)(4) of the Code, establishes a second phase of the qualifying advanced energy project program (“the section 48C Phase II program”) to distribute the section 48C Phase I credits t…
Notice 2013-28 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2013; the 24-month average segment rates; … IRCNoticesMay 6, 2013
…nding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from March 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of March 2013 are, respectively, 0.97, 3.82, and 5.11. For plan years beginning on or after January 1, 2012…
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…
Notice 2013-37 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2013; the 24-month average segment rates; t… IRCNoticesJun 24, 2013
…funding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from May 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of May 2013 are, respectively, 0.97, 3.76, and 5.01. For plan years beginning on or after January 1, 2012, …
88 FR 87968 — Definition of “Employer”-Association Health Plans ERISAProposed Rules (FR)Proposed Dec 20, 2023related by meaning
r policy issues for which centralized review would meaningfully further the President's priorities or the principles set forth in the Executive order. OMB has designated this action a “significant regulatory action” within the meaning of section 3(f)(1) of E.O. 12866, as amended. Key to this designation is that the Dep…
Notice 2013-46 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2013; the 24-month average segment rates; t… IRCNoticesJul 29, 2013
…unding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from June 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of June 2013 are, respectively, 1.24, 4.25, and 5.43. For plan years beginning on or after January 1, 2012,…
IRCPrivate Letter RulingsJan 19, 2018related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201803007
Release Date: 1/19/2018
414.00-00, 414.08-00
-----------------------------
------------------------------
--------------------------
-----------------------------------------------
In Re: -------------------------------
Third Pa…
IRCCourt RulingsMay 5, 2015
…was a "bigger issue"--petitioners' failure to make sufficient estimated tax payments to cover their 2013 Federal tax
liability. Specifically, SO Okubena told Mr. Curosh that the $43,000 of estimated
tax payments that petitioners had made so far was insufficient to cover their 2013
- 11 -
[*11] tax liability and that sh…
Notice 2014-27 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; … IRCNoticesApr 28, 2014related by meaning
…10–27, 2010–1 C.B. 531, Notice 2011–8, 2011–1 C.B. 503, Notice 2012–19, 2012–1 C.B. 440, and Notice 2013–31, 2013–1 C.B. 1099.
EMPLOYEE PLANS
Notice 2014–27 Notice 2014–27
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: ----------------------------------------------------…