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Go to REG-140206-06 (not yet in the library — opens the official source)
93 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 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 EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn.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★ strong match
    …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:…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    e information related to whether the claim is or is not subject to the provisions of this subpart and subparts E and F of this part. (b) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
  6. 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 …
  7. 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…
  8. 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…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 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 …
  11. PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans
    IRCPrivate Letter RulingsFeb 10, 2023related by meaning
    tance in this matter, please contact ( ) (ID# Enclosures cc: Notice 437, Notice of Intention to Disclose A deleted copy of the ruling Sincerely, David M. Ziegler, Manager Employee Plans Actuarial Group 2 ) at
  12. REG-124988-05 — Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified d…
    IRCProposed Rules (FR)Proposed Dec 19, 2005related by meaning
    0.000146 0.000095 0.000095 0.000095 13 0.000154 0.000154 0.000154 0.000099 0.000099 0.000099 14 0.000167 0.000167 0.000167 0.000109 0.000109 0.000109 15 0.000176 0.000176 0.000176 0.000119 0.000119 0.000119 16 0.000186 0.000186 0.000186 0.000127 0.000127 0.000127 17 0.000197 0.000197 0.000197 0.000135 0.000135 0.00013…
  13. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022
    …ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-121508-18). 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 …
  14. PLR 202439016 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsSep 27, 2024related by meaning
    ent. If you require further assistance concerning this matter. please contact _ (ID# ) at ( ) or Enclosures Sincerely yours, David M. Ziegler, Manager Employee Plans Actuarial Group 2 Notice 437, Notice of Intention to Disclose (Rulings) A deleted copy of the ruling cc:
  15. 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…
  16. 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…
  17. PLR 200122009 — Unforeseeable Emergency
    IRCPrivate Letter RulingsJun 1, 2001related by meaning
    ERT D. PATCHELL Assistant Chief, Qualified Plans Branch 2 Office of the Division Counsel/ Associate Chief Counsel (Tax Exempt and Government Entities) Enclosure: Copy for 6110 purposes
  18. 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…
  19. PLR 200703012 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200703012 Release Date: 1/19/2007 457.01-00, 457.05-03, 671.02-00, 83.13-00 -------------------- --------------------------------------------------- -------------------------------------------- --------------------------------- -----------…
  20. 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, …