Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018related by meaning
t notice.comments@irscounsel.treas.gov (Rev. Proc. 2018–52). All comments will be available for public inspection.
SECTION 18. PAPERWORK REDUCTION ACT The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork …
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
nts. The IRS has interpretive authority over section 205 of ERISA pursuant to the Reorganization Plan No. 4 of 1978, 5 U.S.C. App.
Back to Citation
3. Section 101(g) of E-SIGN provides that “[i]f a statute, regulation, or other rule of law requires a signature or record relating to a transaction in or affecting inters…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
…ital of a Corporation.—Whether a transfer of an intertie as defined in section III. B. 2. of Notice 2016-36, 2016-25 I.R.B. 1029, meets all of the requirements under the safe harbor provided by Notice 2016-36.
(31) Section 119.—Meals or Lodging Furnished for the Convenience of the Employer.—Whether the value of meals o…
IRCPrivate Letter RulingsNov 28, 2014related by meaning
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
SEP 0 2 2014
Uniform Issue List: 408A.OO-OO
2014 48 0 3 4
xxxxxxxxxxxxx xxxxxxxxxxxxx
xxxxxxxxxxxxx
8t~T.'e?:f:A:'.T1
Legend:
Taxpayer A =
xxxxxxxxxxxxx
IRAB = xxxxxxxxxxxxx
Roth IRA C = xxxxxxxxxxxxx
…
ERISADOL Technical ReleasesMar 18, 2011related by meaning
ility should be reported on IRS Form 8928 with respect to PHS Act section 2719(a) with respect to a failure to meet any of these particular standards. Note: Such information is, however, generally required to be provided to claimants upon request. See 29 CFR 2560.503-1(h)(2)(iii), which is also applicable to plans (whe…
IRCPrivate Letter RulingsDec 5, 2025related by meaning
ociate Chief Counsel
(Employee Benefits, Exempt Organizations, and
Employment Taxes)
cc: ------------------------
------------------------------------ ----------------------------
-------------------------
------------------------------------------------------
-------------------------
---------------------------------…
82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017related by meaning
retaries and Executive Administrative Assistants with mean hourly wage $27.84,
https://www.bls.gov/oes/current/oes436011.htm.
Back to Citation
111. In estimating the number of women that might have their contraceptive coverage affected by the expanded exemption, we indicated that we do not know the extent to which …
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
m the anti-cutback requirements of section 411(d)(6) of the Code or section 204(g) of ERISA, if applicable, for amendments adopted by those deadlines. Eligible governmental plans
Section 457(b) of the Code provides, generally, that a section 457(b) plan maintained by an employer described in section 457(e)(1)(A) (an el…
IRCPrivate Letter RulingsJul 5, 2019related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201927001
Release Date: 7/5/2019
Index Number: 4976.01-00, 419.00-00,
111.00-00
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--------------------------
----------------------------------------
-------------------…
IRCPrivate Letter RulingsNov 14, 2014related by meaning
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
AUG 2 0 2014
201446036
Uniform Issue List: 91 00.00-00; 408A.OO-OO
*******************
*********************
**********************
Legend:
Taxpayer A
=
*****************
Custodian C =
****************…
T.D. 9142 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… IRCTreasury DecisionsAug 23, 2004related by meaning
)(8)(iv).
FOR FURTHER INFORMATION CONTACT:
Linda Conway at (202) 622-6090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023related by meaning
ER DOCUMENTS?
248
SECTION 33. EFFECTIVE DATE
248
SECTION 34. PAPERWORK REDUCTION ACT
248
DRAFTING INFORMATION
249
APPENDIX A SCHEDULE OF USER FEES
250 .01 Letter ruling requests
250
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026related by meaning
ion, including the validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the information to be collected; and Minimize the burden of the collection of information on those who are to respond, including through the use of appropriate automated, electronic, mechanical, or other te…
ERISADOL Technical ReleasesAug 31, 2012related by meaning
irs.gov/file_source/pub/irs-drop/n-11-36.pdf.
Department of Labor Technical Release 2012-01, IRS Notice 2012-17, and HHS FAQs issued February 9, 2012. IRS Notice 2012-58 provides guidance regarding the measurement period that may be used under Code section 4980H. That guidance provides a safe harbor method under which …
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
1.105-11(c)(3)(i).
Back to Citation
33.
Id.
Back to Citation
34.
See § 1.105-11(b)(1); see also Notice 2002-45, 2002-28 CB 93.
Back to Citation
35. See § 1.105-11(b)(2). HRAs that provide for the reimbursement of premiums to purchase health insurance policies in addition to other medical care expenses are subject t…
IRCPrivate Letter RulingsOct 8, 1999related by meaning
------------------------
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IRCPrivate Letter RulingsJun 13, 2014related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201424004
Release Date: 6/13/2014
Index Number: 419.00-00, 419A.00-00,
4976.00-00, 4976.01-00,
61.00-00
---------------------
----------------------------------------
---------------------
-------------------------------
Third Party Commu…
82 FR 47658 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRCProposed Rules (FR)Proposed Oct 13, 2017related by meaning
te of contraceptive coverage.
DATES:
Written or electronic comments and requests for a public hearing must be received by December 5, 2017.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-115615-17), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be han…
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018related by meaning
16, 2013, available at
https://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/cms-hra-notice-9-16-2013.pdf.
Back to Citation
20. In addition to describing the integration methods, IRS Notice 2013-54 and DOL Technical Release 2013-03, in Q&A-5, provided that, whether or not an HRA is integrated wi…
IRCCourt RulingsJan 28, 2014related by meaning
IRA was made on September 30, 2008, the 61st day after the
- 18 -
[*18] July 31, 2008, distribution of $65,064 from petitioner wife's traditional IRA. However, petitioners contend that the entire amount of $65,064 should be given
nontaxable treatment under section 408(d)(3)(A) since petitioner wife requested
that Fidel…