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74 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 1997-277 — Margaret M. Merker v. Commissioner
    IRCCourt RulingsJun 18, 1997related by meaning
    …Service due to her disability. Petitioner subsequently began receiving a FERS disability retirement annuity (disability annuity). Petitioner received disability annuity payments during 1992 and 1993 in the amounts of $10,954 and $11,182, respectively. Petitioner was told by the U.S. Office of Personnel Management (OPM)…
  2. Treas. Reg. § 1.412(c)(2)-1(b)(9) — Valuation of plan assets; reasonable actuarial valuation methods.
    IRCRegulationsSep 9, 2016
    …by averaging fair market value over 4 years. An actuarial valuation is performed as of December 31, 1988. (i) The average value as of December 31, 1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,0…
  3. 80 T.C. 789; 80 T.C. No. 40 — Benson v. Commissioner
    IRCCourt RulingsApr 26, 1983related by meaning
    arion relied solely on the advice of Margolis in entering into the trust and annuity agreements. She did not consider purchasing a commercial annuity. Between 1965 and 1976, Marion received quarterly annuity payments totaling $24,791.67 per year, except that she received $24,000 in 1970 and 1972, and $25,583.34 in 1974…
  4. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsNov 18, 1994
    …nt an applicable exemption from ERISA's reporting requirements, Plans AA, FF and H each required an annual report containing an opinion of an independent qualified public accountant based on an audit of the plan because each plan was funded and covered over 100 employees. The 1988 annual report for each plan was due on…
  5. PLR 200626034 — Annuity Contracts Not Held By Natural Persons
    IRCPrivate Letter RulingsJun 30, 2006related by meaning
    …----------------------------------------------------------------------------------------------- Old Annuity = --------------------------------------------- New Annuity = -------------------------------------- Settlor = ------------------------------------------------ ----------------------------------------------------…
  6. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    spectively, of Art. 73B of the Ann. Code of Md. The plan provisions of the Maryland State Teachers' Retirement System and the Maryland State Teachers' Pension System are set forth in secs. 81 through 104 and secs. 140 through 155, respectively, of Art. 73B of the Ann. Code of Md. The secs. governing the foregoing two R…
  7. Ann. 2009-85 — Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans. The Service announces that it will temporarily stop a…
    IRCAnnouncementsDec 21, 2009related by meaning
    …or adopting the restated pre-approved defined benefit plans will be returned to the applicant. This announcement does not affect the ability of adopting employers to apply for determination letters on Form 5307 for pre-approved defined contribution plans. See Announcement 2008-23, 2008-1 C.B. 731. This announcement als…
  8. 76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
    IRCFinal Rules (FR)Aug 10, 2011related by meaning
    …* * (iii) The rule in paragraphs (e)(2)(vi)( a) and (e)(2)(vii)( a) of this section that guaranteed annuity interests or unitrust interests, respectively, may be payable for a specified term of years or for the life or lives of only certain individuals is generally effective in the case of transfers pursuant to wills a…
  9. T.C. Memo. 1997-556 — A. C. Green Electrical Contractors, Inc. v. Commissioner
    IRCCourt RulingsDec 22, 1997related by meaning
    le life annuity during the participant's life and also each surviving - 6 - spouse receives additional annuity payments after the participant's death. On the basis, in part, of Silberstein’s treatment of the plans as establishing subsidized joint and 100-percent survivor annuities for Rozenblatt and Jakubowicz and thei…
  10. Treas. Reg. § 1.402(g)-1(e)(11) — Limitation on exclusion for elective deferrals.
    IRCRegulationsMay 18, 2016
    …tes in Employer M's cash or deferred arrangement. During the period of January through September of 1988, A contributed $7,000 to the arrangement in elective deferrals. During the same period A also contributed $813 in elective deferrals under a plan of an unrelated employer. In December of 1988, A made a withdrawal of…
  11. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    arties at the original contract date.” Notice 88-123, 1988- 2 C.B. at 477. 145 JJ. T he 1988 amendment to section 7805 regarding temporary regulations In 1988, Congress added section 7805(e), which provided: SEC. 7805 (e). Temporary Regulations. -- (1) Issuance. --Any temporary regulation issued by the Secretary shall …
  12. 85 T.C. 1024; 85 T.C. No. 59 — Greene v. Commissioner
    IRCCourt RulingsDec 24, 1985related by meaning
    …0, the Livingston Board of Education made payments, pursuant to a salary reduction agreement, to an annuity plan qualifying under section 403(b), for petitioner’s benefit. The annuity contract was issued by the Variable Annuity Life Insurance Co. (valic). Petitioner’s policy with valic was a fixed interest annuity acco…
  13. PLR 202047008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsNov 20, 2020related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202047008 Release Date: 11/20/2020 Index Number: 72.00-00 ------------------------------------------------------------ ------------------------------------------------------------ --------------------------- ------------------------ ------…
  14. T.C. Memo. 1996-337 — Parker-Hannifin Corporation v. Commissioner
    IRCCourt RulingsJul 24, 1996
    ust 1988, the VEBA Trust used its assets, consisting solely of amounts that were currently contributed and currently deducted by petitioner along with employee contributions, to pay the current cost of providing benefits to petitioner’s employees and retirees as benefits became due. The following table reflects the dep…
  15. 79 FR 37633 — Longevity Annuity Contracts
    IRCFinal Rules (FR)Jul 2, 2014related by meaning
    …e applicable. Back to Citation 2.  These illustrations assume a three-percent interest rate, no pre-annuity-starting-date death benefit, use of the Annuity 2000 Mortality Table for males and females, no indexation of the annuity stream for inflation, and no load for expenses. (If the annuity were provided under an empl…
  16. Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
    IRCRevenue ProceduresJul 6, 2015
    …cceptability of the form of pre-approved plans were set forth in Rev. Proc. 2011–49 (as modified by Ann. 2012–3, 2012–4 I.R.B. 335; Ann. 2013–37, 2013–34 I.R.B. 155; Ann. 2014–4, 2014–7 I.R.B. 523; Ann. 2014–41, 2014– 52 I.R.B. 979; and Rev. Proc. 2015–6, 2015–1 I.R.B. 194). Sections 6.03(4) and 16.03(4) of Rev. Proc. …
  17. T.C. Memo. 2000-100 — Ronna Joan Robertson v. Commissioner
    IRCCourt RulingsMar 24, 2000related by meaning
    …t checking account at First Interstate Bank with her sister, Alexandra Robertson, and her mother, Joanne Robertson. - 3 - Petitioner filed Federal income tax returns for the taxable years prior to 1993, but she did not file Federal income tax returns for the taxable years ended December 31, 1993 or 1994. Petitioner did…
  18. 98 T.C. 283; 98 T.C. No. 23 — Aronson v. Commissioner
    IRCCourt RulingsMar 18, 1992
    …y Maryland statute to replace the former Maryland Savings Share Insurance Corp. Md. Fin. Inst. Code Ann. secs. 10-102, 10-101 (1986). Funds are appropriated to MDIF “to the extent necessary to protect holders of savings accounts in member associations”, and to enable MDIF “to meet its obligations under a hardship withd…
  19. T.C. Memo. 2007-30 — Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews v. Commissioner
    IRCCourt RulingsFeb 7, 2007related by meaning
    . As a result of these losses and credits, petitioners reported overpayments of tax for 1981 through 1987 and received refunds in the amounts claimed. Respondent issued notices of final partnership administrative adjustments (FPAAs) to TBS 84-2 for its 1984 and 1985 taxable years, to DGE 84-2 for its 1986 taxable year,…
  20. Ann. 2005-36 — EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The ann…
    IRCAnnouncementsMay 23, 2005related by meaning
    the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206; and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554. The GUST remedial amendment period generally ended on the later of February 28, 2002, or the end of a plan’s 2001 plan year. However, for certain plans eligible for an e…