T.D. 9471 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… IRCTreasury DecisionsDec 7, 2009related by meaning
tions update the existing regulations and provide additional guidance in certain areas.
EXEMPT ORGANIZATIONS
Announcement 2009-86 Announcement 2009-86 The IRS has revoked its determination that the Gehrig and Margaret White Charitable Foundation of Charlotte, NC; and the Downs Family Foundation of Detroit, MI, qualify …
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
s applicable solely to the proposed new covered transaction. The new Section IV incorporates conditions originally applicable to PTE 75-1, Part II(2). Specifically, the conditions applicable to the new covered transaction in Section I(b), as set forth in Section IV, are: (1) The fiduciary customarily sells securities f…
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024related by meaning
ing the language “Example 2 of this paragraph (d)(7)(v)” and adding the language “paragraph (d)(7)(v)(B)(1) of this section (Example 2)” in its place; f. In newly designated paragraph (d)(7)(v)(E)(1), removing the language “Example 4 of this paragraph (d)(7)(v)” and adding the language “paragraph (d)(7)(v)(D)(1) of thi…
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 …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsApr 2, 2024related by meaning
d ending
on the date which is 60 days after the latest incident date so specified
“shall be disregarded in the same manner as a period specified under [ section 7508A(a)].” Section 7508A(d)(2)(A) defines a “qualified
taxpayer” to include an individual whose principal residence is located
in a disaster area. Section 750…
ERISACourt RulingsJan 20, 1998related by meaning
over its proceeds,
including accrued interest, into CD No. 11813-17572 in the amount
of $249,683.99 issued by TC; this CD was pledged as collateral on Loan No. 1310001 on October 15, 1987.10 Ex. C10 & C11. On
October 19, 1987, CD No. 11813-17493 matured, and Respondents
rolled its proceeds over into CD No. 11813-17579 …
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
:
1. Revising paragraphs (g) and (h).
2. Removing paragraph (i).
The revisions read as follows:
§ 1.167(a)-8
Retirements.
* * * * *
(g)
Applicability. This section applies to property for which depreciation is determined under section 167 (but not under section 168, section 1400I, section 1400L(c), section 168 prior to…
IRCCourt RulingsFeb 9, 2023related by meaning
c. 1.482-1A ( 1994); see T.D. 8470, 58 Fed. Reg. 5271 (Jan. 21, 1993); 58 Fed. Reg.
17775 (Apr. 6, 1993). For those years, Treasury Decision 8470 also created section 1.482-2A(a) through (c), which provided: “For applicable
rules, see § 1.482-2T(a) through (c).” As no ted before, section 1.482-2T(a)
through (c) of the …
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]