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42 documents · 0.35sAllIRCERISAPBGCJoint Board
  1. PLR 201811008 — Church Plan
    IRCPrivate Letter RulingsMar 16, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201811008 Release Date: 3/16/2018 Index Number: 414.08-00 ------------------------------------------------------- ------------------------------------------------------------ ------------------------------------------ --------------------…
  2. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …ployee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1995-1 C.B. 694; Rev. Proc. 96-29, 1996-1 C.B. 693; Rev. Proc…
  3. PLR 202548003 — Church Plan
    IRCPrivate Letter RulingsNov 28, 2025related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202548003 Release Date: 11/28/2025 Index Number: 414.08-00 ----------------------------- -------------------------------------------- ------------------------------------------------------------ ---------------- ----------------------- Thi…
  4. 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, 2006related by meaning
    …in gains and losses from contributed qualified financial assets for purposes of making § 704(c) and reverse § 704(c) allocations. .06 Section 1362.—Election; Revocation; Termination.—All situations in which an S corporation qualifies for automatic late S corporation relief under Rev. Proc. 97-48, 1997-2 C.B. 521. .07 S…
  5. Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 4, 2010
    d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion…
  6. Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in …
    IRCRevenue RulingsDec 28, 2009related by meaning
    Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004. REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
  7. Rev. Proc. 2022-40 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
    IRCRevenue ProceduresNov 21, 2022
    ev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2019-20, 2019-20 IRB 1182, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425. 2 For purposes of this revenue procedure, references to Rev. Proc. 2019-39 are to Rev. Proc. 2019-39, as modified by Notice 2020-35, 2020-25 IRB 948, Rev. Proc. 2020-40,…
  8. PLR 201739010 — Church Plan
    IRCPrivate Letter RulingsSep 29, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201739010 Release Date: 9/29/2017 Index Number: 414.08-00 ------------------------------------------------------------ ----------------------------- ---------------------------- ----------------------------------- ------------------------…
  9. Rev. Rul. 2011-3 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in …
    IRCRevenue RulingsJan 24, 2011related by meaning
    …r use in determining contributions to defined benefit plans and permitted disparity. ADMINISTRATIVE Rev. Proc. 2011-11 Rev. Proc. 2011-11 Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are ad…
  10. Rev. Proc. 2006-27 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (…
    IRCRevenue ProceduresSuperseded May 30, 2006related by meaning
    … OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT SECTION 15. EFFECT ON OTHER DOCUMENTS .01 Rev. Proc. 2003-44 modified and superseded. Rev. Proc. 2003-44 is modified and superseded by this revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is generally effective September 1, 2006. However, (1…
  11. Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 5, 2009
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  12. Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 2, 2007
    Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  13. 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
    Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  14. Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresJan 22, 2013related by meaning
    …ng the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election. Announcement 2013-8 Announcement 2013-8 This document solicits recommendations and/or comments regar…
  15. Rev. Proc. 2015-28 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne…
    IRCRevenue ProceduresApr 20, 2015related by meaning
    2013–12 is modified by this revenue procedure. SECTION 6. EFFECTIVE DATE This revenue procedure is effective April 2, 2015. SECTION 7. PUBLIC COMMENTS The Treasury Department and the Service invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2015–28), Room 5203, Internal Revenue Se…
  16. Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 7, 2008
    d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion…
  17. Rev. Proc. 2005-6 — 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, 2005
    … etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures: (1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2005-4, page , this Bulletin. (2) M&P plans: See Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified …
  18. Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 5, 2004
    … etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures: (1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2004-4, page , this Bulletin. (2) M&P plans: See Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified …
  19. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024
    …ate with the plan amendment deadlines provided in section 601 of the SECURE Act. 15 See Part III of Rev. Proc. 2016-37, 2016-29 IRB 136, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2018-21, 2018-14 IRB 467, Rev. Proc. 2018-42, 2018-36 IRB 424, Rev. Proc. 2020-10, 2020-2 IRB 295, Notice 2020-35, 2020-2…
  20. Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl…
    IRCRevenue ProceduresSep 20, 2021
    3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted. .04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2). .06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted. SECTION 4. FUTURE MODIFICATION …