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96 documents · 0.33sAllIRCERISAPBGCJoint Board
  1. PLR 201626005 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201626005 Release Date: 6/24/2016 Index Number: 4980.02-00 ------------------------- ------------------------------------ --------------------------------------------- ----------------------------------- Third Party Communication: None Da…
  2. 89 FR 58644 — Required Minimum Distributions+
    IRCProposed Rules (FR)Proposed Jul 19, 2024
    n Person at Hearing for REG-103529-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …
  3. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201720009 Release Date: 5/19/2017 Index Number: 414.00-00, 414.09-00 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  4. 88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)
    IRCProposed Rules (FR)Proposed Nov 27, 2023
    er REG-104194-23 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-104194-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the h…
  5. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628005 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ -------------------------------- ----------------------- ----------------------------------- -----…
  6. 88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCProposed Rules (FR)Proposed Nov 20, 2023
    REG-112916-23 and the language “TESTIFY In Person.” For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-112916-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the h…
  7. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024related by meaning
    … additional information that would support the need and rationale for permitting this under a final regulation. 8. Monitoring Transfers The Department believes proper monitoring of automatic portability transactions by the transfer-in plan is also critical to ensuring the successful execution of the transactions, and, …
  8. 37 T.C. 78 — Hayward v. Commissioner
    IRCCourt RulingsOct 25, 1961
    er this Act. Exec. Order No. 10161, 15 Fed. Reg. 6105, 6106, sec. 401(a) (1950). id. at 6106, 6107, secs. 401(c), 902(a). Id. at 6107, sec. 902(b)(1). Id. sec. 902(b) (2). Economic Stabilization Agency General Order 18, July 28, 1952, 17 Fed. Reg. 6925. Economic Stabilization Agency General Order 15, April 3, 1952, 17 …
  9. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  10. 84 FR 59230 — Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements
    IRCFinal Rules (FR)Nov 1, 2019related by meaning
    upervised entities, rather than the overall impact). The UMRA expenditure estimate for the final rule is approximately $109,440. Back to Citation 2.   http://www.ffiec.gov/​nicpubweb/​nicweb/​NicHome.aspx. Back to Citation 2.   http://www.ffiec.gov/​nicpubweb/​nicweb/​NicHome.aspx. Back to Citation 2.   http://www.ffie…
  11. Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2012
    osed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg. 64197) and may be relied upon until final regulations are issued. [7] Proposed regulations under § 411(b)(1) were published on October 19, 2010 (75 Fed. Reg. 64197) with respect to a variable interest crediting rate that potentially ca…
  12. PLR 201542008 — Rollover Contributions
    IRCPrivate Letter RulingsOct 16, 2015related by meaning
    …of the transaction described herein under the provisions of any other section of either the Code or regulations, which may be applicable thereto. Page4 2015420 o.s This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent. A cop…
  13. Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2011
    osed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg. 64197) and may be relied upon until final regulations are issued. [8] Proposed regulations under § 411(b)(1) were published on October 19, 2010 (75 Fed. Reg. 64197) with respect to a variable interest crediting rate that can potentiall…
  14. PLR 201117001 — Grandfather Clause
    IRCPrivate Letter RulingsApr 29, 2011related by meaning
    …--------------------------- Dear --------------- : This is in response to your request for a ruling regarding substantially similar
  15. 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, 2010
    Proposed regulations under § 402(f) were published on October 9, 2008 (73 Fed. Reg. 59575) and may be relied upon until final regulations are issued. [6] Proposed regulations under § 411(a)(11) were published on October 9, 2008 (73 Fed. Reg. 59575). Until final regulations are issued, a plan will be treated as complyi…
  16. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  17. Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 15, 2008
    ] Proposed regulations under § 401(a)(35) were published January 3, 2008 (73 Fed. Reg. 421) and may be relied upon until final regulations are issued. [4] Section 107(a) of the HEART Act extends the applicability of the qualified reservist distribution to individuals ordered or called to active duty after December 31, …
  18. PLR 201550015 — Additional Tax
    IRCPrivate Letter RulingsDec 11, 2015related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201550015 Release Date: 12/11/2015 Index Number: 4971.02-00 ----------------- -------------------------------- ------------------------------- ----------------------- ---------------------------- ------------------------------------------…
  19. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    …07, at 10 a.m., must be received by October 25, 2007. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-142695-05), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:…
  20. PLR 201622037 — Rollover Contributions
    IRCPrivate Letter RulingsMay 27, 2016related by meaning
    either the Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent. 4 If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***. Please address all co…