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73 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. PLR 199905003 — Nonqualified Annuities
    IRCPrivate Letter RulingsFeb 5, 1999related by meaning
    …saction described above under any other provision of the Code. Moreover, if either the Plan, or the annuity contract arrangement are further and significantly revised, this ruling may not necessarily remain in effect. Sincerely yours, ROBERT D. PATCHELL Assistant Chief, Branch 1 Office of the Associate Chief Counsel (E…
  2. 90 FR 38908 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans; Withdrawal
    ERISAFinal Rules (FR)Aug 12, 2025related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  3. T.C. Memo. 2012-300 — Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner
    IRCCourt RulingsOct 25, 2012
    …spondent issued a favorable determination letter. The plan was amended and restated on November 18, 1989 (1989 plan), effective for the fiscal year beginning July 1, 1989. The 1989 plan was amended on June 23, 1997, and June 5, 1998. On September 13, 2001, the 1989 plan was amended and restated (2001 plan). The 1989 pl…
  4. PLR 202250013 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 16, 2022related by meaning
    … V = W = X = Y = Z = Dear : Taxpayer has requested several rulings concerning a contingent deferred annuity contract (“the Contract”) Taxpayer plans to purchase from Issuer. This letter ruling is being issued electronically in accordance with section 7 of Rev. Proc. 2021-1, 2021-1 I.R.B. 1. A paper copy will not be mai…
  5. Treas. Reg. § 1.411(a)-6(d) — Year of service; hours of service; breaks in service.
    IRCRegulationsSep 9, 2016
    …1988: Employee A incurs 4 consecutive one-year breaks in service during the years 1985 through 1988.1989: Employee A's pre-1989 service is disregarded in 1989 and all subsequent plan years because his years of service as of January 1, 1989, equal the number of consecutive one-year breaks he has incurred as of that date…
  6. 58 T.C. 115 — Doing v. Commissioner
    IRCCourt RulingsApr 25, 1972related by meaning
    …he application was accepted on Dec. 31, 1964. 1966 deduction for contributions disallowed. SBC. 72. annuities ; CERTAIN PROCEEDS OE ENDOWMENT AND LIFE INSURANCE CONTRACTS. (m) Special Rules Applicable to Employee Annuities and Distributions undeb Employee Plans.— # ****** (5) Penalties applicable to certain amounts rec…
  7. T.C. Memo. 2011-56 — Delores Chenault v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    … around 1993 petitioner applied for and was approved to receive monthly payments under two separate annuity contracts. First, petitioner applied to the Retirement Board (city board) of the Municipal Employees' Annuity and Benefit Fund of Chicago (city) for an annuity (city annuity). By letter dated September 21, 1993, …
  8. T.C. Memo. 1997-147 — David E. & Gladys A. Christie v. Commissioner
    IRCCourt RulingsMar 20, 1997
    …d Gladys Christie received distributions from the Dura-Craft profit-sharing plan (Plan) in 1988 and 1989 pursuant to section 72(p); - 3 - (2) whether petitioners Milo and Sarah Chapman and David and Gladys Christie received early distributions from the Plan in 1988 and 1989 and therefore are liable under section 72(t) …
  9. T.C. Memo. 1998-388 — Robert B. Keenan v. Commissioner
    IRCCourt RulingsNov 2, 1998
    … findings of fact and opinion with respect to each issue. Issue 1. Statutory Period of Limitations--1989 Petitioner asserts that he timely filed a 1989 tax return and therefore maintains that the period for assessing a deficiency and additions to tax against him for 1989 expired before the date on which respondent mail…
  10. Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to …
    IRCAnnouncementsMar 11, 2013related by meaning
    reserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right. ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional informati…
  11. T.C. Memo. 1996-42 — Jerry Silver v. Commissioner
    IRCCourt RulingsFeb 6, 1996
    …s filed in this case. Petitioner failed to file a timely Federal income tax return for taxable year 1989. Respondent issued a notice of deficiency to petitioner dated November 8, 1993. On April 25, 1994, petitioner filed his 1989 Federal income tax return. At sometime during 1989, petitioner received a distribution in …
  12. PLR 201124008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJun 17, 2011related by meaning
    he 1984 Act [ 2 ] , which were intended to terminate deferral allowed in annuity contracts when such contracts were no longer required as a retirement vehicle for the c ontractholder who was enjoying the tax deferral on the income accumulating in the contract. W ithout the correction covering gratuitous transfers of an…
  13. 85 T.C. 869; 85 T.C. No. 51 — Griswold v. Commissioner
    IRCCourt RulingsNov 26, 1985related by meaning
    …nal brief or a reply brief in this case. The statutory provisions relating to individual retirement annuities and individual retirement accounts were first introduced with the enactment of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, 88 Stat. 829. See H. Rept. 93-807, at 126-127, 1974-3 C.B. (Su…
  14. T.C. Memo. 2004-40 — Anthony J. & Denise D. Sadberry v. Commissioner
    IRCCourt RulingsFeb 18, 2004related by meaning
    CDs (SFB nonqualified annuity).5 In Glenbrook Life and Annuity, Flexible Premium Deferred Annuity Contract, policy number GA295240. Petitioner did not elect to include the Glenbrook annuity as a qualified retirement plan under sec. 401(a) or 4974(c)(1), nor did it qualify as an annuity plan under secs. 403(a) and 4974(…
  15. PLR 200949007 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 4, 2009related by meaning
    rt described a commercial annuity as a promise by a life insurance company to pay the beneficiary a given sum for a specified period, which period may terminate at death. Annuity contracts permit the systematic liquidation of an amount consistin g of principal (the policyholder’s investment in the contract) and income……
  16. 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…
  17. 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. …
  18. T.C. Memo. 1995-492 — Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner
    IRCCourt RulingsOct 11, 1995related by meaning
    …t forth below. OPINION OF THE SPECIAL TRIAL JUDGE ARMEN, Special Trial Judge : For the taxable year 1989, respondent determined a deficiency in petitioners' Federal income tax, as well as deficiencies in petitioners' Federal excise taxes under sections 4973 and 4980A, 2 in the total amount of $89,740.84. The deficiency…
  19. 81 FR 21002 — Best Interest Contract Exemption
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    …2006), as amended elsewhere in this issue of the Federal Register . Back to Citation 26.  “Variable Annuities: Beyond the Hard Sell,” available at http://www.finra.org/​sites/​default/​files/​InvestorDocument/​p125846.pdf. FINRA also has special suitability rules for certain investment products, including variable annu…
  20. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005related by meaning
    …stration) Internal Revenue Service Department of the Treasury. Dated this 16 th day of March, 2005. Ann Agnew, Executive Secretary, Department of Health and Human Services. Dated this 15 th day of February, 2005. Daniel J. Maguire, Director, Office of Health Plan Standards and Compliance Assistance, Employee Benefits S…