Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006
Notice 2005-1, Q&A-21 provided relief with respect to certain initial deferral elections, generally providing that certain requirements would not be applicable to elections made on or before March 15, 2005. One of the conditions of the requirement was that the plan be amended to comply with the requirements of section …
Rev. Proc. 2005-66 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … IRCRevenue ProceduresSuperseded Sep 12, 2005
…he procedures for implementing the six-year amendment/approval cycle for pre-approved plans. .13 In Notice 2004-84, 2004-52 I.R.B. 1030, the Service published the 2004 Cumulative List of Changes in Plan Qualification Requirements which contains qualification requirements for defined contribution pre-approved plans to b…
Rev. Proc. 2005-76 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… IRCRevenue ProceduresDec 12, 2005
…h the opportunity to elect retroactively to commence the payment of benefits. The plan must provide notice of such election to each eligible participant on or before January 1, 2006.
Notice 2014-27 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; … IRCNoticesApr 28, 2014related by meaning
…FFI will be included on the July 1 FFI List if the FFI's registration is finalized by June 3, 2014.
Notice 2014–28 Notice 2014–28
This notice provides guidance regarding the treatment of United States persons that own stock of a PFIC through certain tax exempt organization and accounts.
Notice 2014–29 Notice 2014–29
Th…
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, 2005
Announcement 2005-36
Closing of the GUST Program for Defined Contribution Pre-Approved Plans
The Service announced the opening of the initial (i.e., EGTRRA[1]) six-year amendment/approval cycle for defined contribution pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) plans in Rev. Proc. 2005-16…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
…D)(iii) of ERISA, the Department of Labor issued proposed 29 CFR 2540.305-1, which includes a model notice for plans in critical status. See 73 FR 15688 (Mar. 25, 2008). However, section 102(b)(1)(C) of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, signed into law on December 23, 2008, tra…
Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 23, 2013related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
Rev. Rul. 2004-104 — 2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in … IRCRevenue RulingsNov 15, 2004
…are provided for use in determining contributions to defined benefit plans and permitted disparity.
Notice 2004-72 Notice 2004-72
2005 section 415 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2005, applicable to the dollar limits on be…
IRCCourt RulingsMay 27, 2010
Federal rates for the
relevant periods . In October 2005, when Smith withdrew from
Benistar Plan, the applicable Federal rate was 3 .89 percent for a short-term loan compounded annually . Rev . Rul . 2005-66, 2005-2
C .B . 686 . Mid- and long-term rates were higher . Id . In March
2006, when Mogelefsky withdrew from B…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Patrick Gutierrez of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
Rev. Rul. 2005-72 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in … IRCRevenue RulingsNov 14, 2005
…owance Certificate. The rules are effective with respect to wages paid on or after January 1, 2006.
Notice 2005-85 2006 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base fo…
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…
PLR 200728042 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options IRCPrivate Letter RulingsJul 13, 2007
A. For a
discussion of the amount required to be included in income in 2006, see Notice 2006100, 2006-51 IRB 1109.
DISCUSSION
:
1. Applicable Guidance Section 409A applies to amounts deferred under a nonqualified deferred compensation
plan. The final regulations under §409A are applicable for taxable years beginning af…
Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio… IRCNoticesOct 29, 2007related by meaning
are set forth. In addition, this notice provides guidance in determining minimum present values under section 417(e)(3).
Notice 2007-82 Notice 2007-82 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted a…
IRCCourt RulingsApr 25, 2011
in the record, petitioner was placed on
disability, and she retired from the VA on February 10, 2005.
I
Petitioner was 46 years old when she retired. In 2005 petitioner received disabllity payments from the
U.S. Office of Personnel Management (O?M) as follows:
Date Gross payment Amount withheldi Net payment
Oct. 14, 2…
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
T.D. 9072 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… IRCTreasury DecisionsSep 15, 2003
…plan year that is not the calendar year. For example, in a plan with a plan year ending on June 30, 2005, elective deferrals in excess of the employer-provided limit or the ADP limit for the plan year ending June 30, 2005, would be treated as catch-up contributions as of the last day of the plan year, up to the catch-u…
Rev. Proc. 2006-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 3, 2006
…February following the publication of the Cumulative List. The 2004 Cumulative List is contained in Notice 2004-84, 2004-2 C.B. 1030, and the 2005 Cumulative List is contained in Notice 2005-101, 2005-52 I.R.B. 1219.
PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WR…
T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… IRCTreasury DecisionsMar 7, 2005
Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified.
EXEMPT ORGANIZATIONS
T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
Notice 2025-60 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 22, 2025related by meaning
ection IV of this notice contains a request for comments regarding section 530A and related sections of the Code.
INCOME TAX
Notice 2025-75, page 867. This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition r…