T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr… IRCTreasury DecisionsDec 9, 2013related by meaning
of safe harbor matching contributions for plan years beginning on or after January 1, 2015.
EMPLOYMENT TAX
T.D. 9646 T.D. 9646
REG–146620–13T.D. 9646 Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bu…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
an]. If the terms of the class exemption are met, [Insert Name of Applicant] will qualify for relief from the excise taxes that would otherwise apply. One of the requirements for excise tax relief is for [Insert Name of Applicant] to provide you with this notice so you have an opportunity to provide comments to EBSA ab…
T.D. 9472 — Final regulations under section 4980F of the Code provide guidance relating to the section’s application to a plan amendment that is permitted to be effective … IRCTreasury DecisionsDec 21, 2009related by meaning
INCOME TAX
Notice 2009-90 Notice 2009-90
This notice provides rules relating to the availability of the production tax credit for refined coal.
Rev. Proc. 2009-48 Rev. Proc. 2009-48
Specifications are set forth for the private printing of paper and laster-printed substitutes for the February 2009 revisions of Form W-2c…
T.D. 9986 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present… IRCTreasury DecisionsJan 29, 2024related by meaning
T.D. 9986
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Corporate Bond Yield Curve for Determining Present Value
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document sets forth final regulations specifying the methodology for constructing the corporate …
T.D. 9076 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… IRCTreasury DecisionsSep 22, 2003related by meaning
requirements of paragraph (b)(3)(ii) of this section would be satisfied if the date of the first payment is substituted for the annuity starting date. (vii) Administrative delay. A plan will not fail to satisfy the 90-day timing requirements of paragraphs (b)(3)(iii) and (vi) of this section merely because, due solely …
81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
75(e)(1) of the Code are included within the scope of relief provided by PTE 75-1 because it was issued jointly by the Department and the Service.
See PTE 2002-13, 67 FR 9483 (March 1, 2002) (preamble discussion). For simplicity and consistency with the other new exemptions and amendments to other existing exemptions p…
T.D. 9325 — Final regulations under section 401 of the Code provide rules permitting in-service distributions to be made to a participant from a pension plan upon the part… IRCTreasury DecisionsJun 11, 2007related by meaning
ovide guidance regarding an employer’s request to use its own plan-specific mortality tables.
ADMINISTRATIVE
Announcement 2007-57 Announcement 2007-57 This document contains corrections to final regulations (T.D. 9319, 2007-18 I.R.B. 1041) regarding the limitations of section 415 of the Code, including updates to the r…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
, or documents to which §6104 (document open to public inspection) applies, as described in section 10.03.
Taxpayer may protest deletions not made
.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
saction reports, the annual statements, and the report of commissions paid. This results in an IT tracking cost of $520,000.
Recordkeeping Requirement Section VI of PTE 86-128, as amended, and condition (e) of PTE 75-1, Part II, as amended, would require financial institutions to maintain or cause to be maintained for …
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
to comply with protective conditions designed to ensure prudent advice and avoid the harmful impact of dangerous conflicts of interest.
Recordkeeping Section IV provides that the Financial Institution must maintain for a period of six years following the covered transaction records demonstrating compliance with this e…
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018related by meaning
8, pt. 1, at 356 (2004). The requirements for education and experience in the proposed regulations are sufficiently stringent as intended by Congress. Accordingly, the final regulations do not adopt this suggestion and retain without modification the requirements for education and experience in the proposed regulations…
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, 2003related by meaning
fter January 1, 2004.
FOR FURTHER INFORMATION CONTACT:
R. Lisa Mojiri-Azad or John T. Ricotta at (202) 622-6060.
SUPPLEMENTARY INFORMATION:
Background This document contains amendments to the Income Tax Regulations (26 CFR Part 1) under sections 402(g) and 414(v) of the Internal Revenue Code (Code). Section 414(v), add…