Notice 2004-34 — Minimum funding standards; interest rates; section 101 of Pension Funding Equity Act. This notice describes the method for determining the permissible range of… IRCNoticesMay 3, 2004
….23
6.51
7.23
2002
October
7.20
6.48
7.20
2002
November
7.17
6.46
7.17
2002
December
7.14
6.43
7.14
2003
January
7.11
6.40
7.11
2003
February
7.07
6.36
7.07
2003
March
7.03
6.33
7.03
2003
April
6.98
6.29
6.98
2003
May
6.94
6.25
6.94
2003
June
6.87
6.19
6.87
2003
July
6.80
6.12
6.80
2003
August
6.75
6.08
6.75
2003
Septe…
IRCCourt RulingsAug 16, 2005
…liability.
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296,
9
to be considered in determining whether an individual qualifies for
relief under section 6015(f). Rev. Proc. 2003-61, sec. 4.01,
2003-2 C.B. at 297, lists seven conditions which must be
satisf…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
Rev. Rul. 2003-124 — Covered compensation tables; 2004. The covered compensation tables under section 401 of the Code for the year 2004 are provided for use in determining contribu… IRCRevenue RulingsDec 8, 2003
…t 2003-77
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 2003-76 Notice 2003-76
This notice sets out transactions that have been identified by the Treasury Department and the IRS as “listed transactions” for purposes of the regulations under sections 6011 and 6111 of th…
Notice 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s… IRCNoticesJun 22, 2009related by meaning
…he current version of the FBAR form and instructions (revised October 2008) still apply.
INCOME TAX
Notice 2009-49 Notice 2009-49
This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common stock or other types of equity o…
IRCCourt RulingsMar 7, 2019
$1,175 163 98 59 59 29 Concedes
Equipment--Krom. 4/15/2003 7,000 7,000 -- -- -- A
Equipment--Henn. 6/18/2003 15,825 15,825 -- -- -- A
4630 Equipment-- Cherokee 7/15/2003 15,000 15,000 -- -- -- -- -- B
Equipment--Henn. 7/23/2003 3,200 3,200 -- -- -- B
TC Equipment--
Henn. 8/1/2003 13,750 13,750 -- -- -- -- -- B
Equipmen…
Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 23, 2024related by meaning
lement pension-linked emergency savings accounts. Notice 2024-22 provides guidance regarding anti-abuse rules with respect to this optional provision. Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55, 2024-28 IRB 31). Under section 115 of the SECURE 2.0 Act, certain plans may…
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010related by meaning
mall plans with end-of-year valuation dates. (2008 C. L.).
Notice 2008-73, 2008-2 C.B. 717, expands transition relief of Notice 2008-21. (2008 C. L.). Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with respect to annual paid time off contributions. (2009 C. L.).
Rev. Rul. 2009-32, 2009-39 I.R.B. 398, provide…
IRCCourt RulingsMay 5, 2008
erseded by Rev .
Proc . 2003-61, 2003-2 C .B . 296, which is effective as to requests
for relief filed on or after Nov . 1, 2003, and for requests for relief pending on Nov . 1, 2003, as to which no preliminary
determination letter had been issued as of that date
. Although
petitioner's application for relief was filed…
146 T.C. No. 7 — James E. Thiessen & Judith T. Thiessen v. Commissioner IRCCourt RulingsMar 29, 2016
…ot disclose
petitioners' guaranties of the loan or any other fact that would have put respondent
on notice of the nature and the amount of any deemed distribution resulting from
the guaranties. The 2003 joint return also did not disclose or even mention Elsara
or its 2003 corporate return.
5Petitioners should have repo…
IRCRegulationsSep 23, 2019related by meaning
(f)(2) (2) Contingent notice provided. A plan satisfies the requirement to provide the contingent notice under this paragraph (f)(2) if it provides a notice that would satisfy the requirements of paragraph (d) of this section, except that, in lieu of setting forth the safe harbor contributions used under the plan as se…
Notice 2016-16 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… IRCNoticesFeb 16, 2016related by meaning
…the annualized cost to respondents are not relevant, because each collection of information in this notice is a one-time collection. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax r…
IRCRegulationsSep 17, 2024
… introductory text of this section: Example.(i) A participant receives a $20,000 loan on January 1, 2003, to be repaid in 20 quarterly installments of $1,245 each. On December 31, 2003, the outstanding loan balance ($19,179) is deemed distributed as a result of a failure to make quarterly installment payments that were…
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
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… IRCRevenue ProceduresSep 22, 2003
…adoption of good faith EGTRRA plan amendments.[4] .07 Rev. Proc. 2002-29, as modified by Rev. Proc. 2003-10, 2003-2 I.R.B. 259, provides that defined contribution plans must be amended to the extent necessary to comply with final and temporary regulations under § 401(a)(9). In general, these amendments must be adopted …
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
… to existing final regulations regarding the source of compensation for labor or personal services.
Notice 2007-86 Notice 2007-86
This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice extends relief to December 31, 20…
T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… IRCTreasury DecisionsSep 2, 2003
…poses of the full funding limitation of section 412(c)(7) of the Code are set forth.
ADMINISTRATIVE Notice 2003-59 Notice 2003-59
Uniform capitalization; methods of accounting. This notice modifies Notice 2003-36 to permit certain taxpayers to use the automatic approval procedures of Rev. Proc. 2002-9 to change their m…
88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure ERISAProposed Rules (FR)Proposed Aug 11, 2023related by meaning
…ls whom plan administrators know forsake such access?
G.
Consolidation of Defined Contribution Plan Notices. Section 341 of SECURE 2.0 requires the Department and the Treasury Department, not later than two years after enactment, to issue regulations providing that plan administrators may, but are not required to, cons…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006
…oc. 2002-39, 2002-1 C.B. 1046 (general procedures for prior approval), as clarified and modified by Notice 2002-72, 2002-2 C.B. 843, and modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and Rev. Proc. 2003-79, 2003-2 C.B. 1036; Rev. Proc. 2002-37, 2002-1 C.B. 1030 (certain corporations), as clarified and modified by No…