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Go to FAB 2013-01 (not yet in the library — opens the official source)
67 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 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, 2013
    Announcement 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 include the correct addresses for submitting applications for determination letters and comments submitted by interested parties, in accorda…
  2. Notice 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesApr 15, 2013
    …e to the delayed publication of some IRS forms relating to the 2012 tax year. EMPLOYEE PLANS Notice 2013-23 Notice 2013-23 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for pla…
  3. 44 T.C. 335 — F. & D. Rentals, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1965related by meaning
    rman and Dorgan of the “reduced” purchase price to and among said assets; and the reduction, if any, from book value for the various groups of assets: (i) Value per books of South Bend Toy No. 1 (2) Allocation of “reduced” purchase price by Fohrman and Dorgan (3) Reduction, if any, from book value CURRENT ASSETS Petty …
  4. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011
    …20.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of ERISA by section 508(a) of the Pension Protection Act of 2006.(…
  5. 88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception
    PBGCFinal Rules (FR)Jan 26, 2023related by meaning
    r in which the supplemental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. As provided in § 4262.16(g)(2)(xv), this condition is applicable to a plan in determining withdrawal liability for withdrawals occurring after the plan year in which the…
  6. Ann. 2013-13 — This announcement contains corrections to Revenue Procedure 2013-6, 2013-1 I.R.B. 198, as published on January 2, 2013. In particular, this announcement clarif…
    IRCAnnouncementsFeb 25, 2013
    Announcement 2013-13 This announcement contains corrections to Revenue Procedure 2013-6, as published on January 2, 2013 (2013-1 I.R.B. 198). In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. …
  7. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    00 1 1,300 -- -- -- E Toolbox--Sears 3/10/2006 4,853 4,853 -- -- -- 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 …
  8. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …
  9. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025related by meaning
    9 Risk Operations 8 Recruiting 6 Platform Ops 6 Other 15 Total 171 A. 2009 A greements The 2009 Agreements included: the “Intangible Property License Agreement” (IPLA), the “Growth and Development Services Agreement” (GDSA), the “General and Administrative Services Agreement” (GASA), the “Expense Reimbursement Agreeme…
  10. Notice 2013-66 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2013; the 24-month average segment rates…
    IRCNoticesNov 12, 2013
    …g target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from September 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of September 2013 are, respectively, 1.40, 4.66, and 5.62. For plan years beginning on or after January 1, …
  11. Notice 2013-32 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; th…
    IRCNoticesMay 28, 2013
    … Patient Protection and Affordable Care Act (Public Law 111-148, 124 Stat. 119, 868 (2010)). Notice 2013-32 Notice 2013-32 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; the funding transitional segment rates a…
  12. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
    efinitions E. Effective Dates II. Minimum Net Stable Funding Ratio A. Rules of Construction 1. Balance-Sheet Metric 2. Netting of Certain Transactions 3. Treatment of Securities Received in an Asset Exchange by a Securities Lender B. Determining Maturity C. Available Stable Funding 1. Calculation of ASF Amount 2. ASF F…
  13. Notice 2013-75 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesDec 2, 2013
    …ing target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from October 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of October 2013 are, respectively, 1.24, 4.47, and 5.52. For plan years beginning on or after January 1, 20…
  14. Notice 2013-85 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2013; the 24-month average segment rate…
    IRCNoticesDec 23, 2013
    …ng target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from November 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of November 2013 are, respectively, 1.19, 4.53, and 5.66. For plan years beginning on or after January 1, 2…
  15. 86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAProposed Rules (FR)Proposed Oct 14, 2021
    …investment horizons consistent with the plan's articulated funding and investment objectives.” [13] FAB 2018-01 also explained that in the case of an investment platform that allows participants and beneficiaries an opportunity to choose from a broad range of investment alternatives, a prudently selected, well managed,…
  16. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017related by meaning
    inspired by the guidelines in EBSA's FAB.[21] The proposed standard listed five specific search methods. The first three were to ( printed page 60807) seek information from records of the plan that is closing out, from the employer, and from other plans of the employer (including health plans), and to mine these source…
  17. Rev. Proc. 2015-27 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi…
    IRCRevenue ProceduresApr 20, 2015
    …nt benefits on a tax-favored basis. The most recent restatement of EPCRS is set forth in Rev. Proc. 2013–12, 2013–4 I.R.B. 313. The modifications to Rev. Proc. 2013–12 reflected in this revenue procedure include miscellaneous changes made to improve EPCRS, such as reducing VCP compliance fees relating to failures to me…
  18. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020
    …lan fiduciaries. f. Interpretive Bulletin 2015-1 (IB 2015-1) and Field Assistance Bulletin 2018-01 (FAB 2018-01) The final rule also withdraws IB 2015-1 and removes it from the Code of Federal Regulations. Accordingly, as of publication of this final rule, IB 2015-1 may no longer be relied upon as reflecting the Depart…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 75 FR 70625 — Annual Funding Notice for Defined Benefit Plans
    ERISAProposed Rules (FR)Proposed Nov 18, 2010
    …ecember 31, 2007.[2] On February 10, 2009, the Department issued Field Assistance Bulletin 2009-01 (FAB 2009-01) as interim guidance under section 101(f) of ERISA in order to assist plan administrators in discharging their obligations under the new annual funding notice requirements. FAB 2009-01 provides question and a…