ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
REG-141075-09 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 … IRCProposed Rules (FR)Proposed Jun 18, 2012related by meaning
REG-141075-09
Notice of Proposed Rulemaking Property Transferred in Connection with the Performance of Services Under Section 83
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations relating to property transferred in connection wi…
ERISARegulationsSep 1, 2017related by meaning
(e) (e) Transactions with fiduciaries
Notice 2010-15 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A… IRCNoticesFeb 8, 2010
…4(a) and 105(b) of the Act.
Q-19. When must plans be amended to satisfy the requirements of section 107 of the Act? A-19. Section 72(t)(2)(G)(iv) of the Code, as amended by section 107 of the Act, generally does not affect the qualification of a retirement plan. However, the amendment to § 72(t)(2)(G)(iv) of the Code m…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
Notice 2006-107 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ… IRCNoticesModified Dec 18, 2006
…tten comments should be submitted by March 18, 2007. Send submissions to CC:PA:LPD:DRU (Notice 2006-107), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, D.C. 20044. Comments may be hand delivered to CC:PA:LPD:DRU (Notice 2006-107), Room 5203, Internal Revenue Service, 1111 Constitution…
88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya IRCFinal Rules (FR)Feb 23, 2023related by meaning
nction of the United States, as described above, and therefore is specifically exempted by section 3(d)(2) of Executive Order 12866.
Signing Authority This regulation is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the Secretary of the Treasury's authority (or that of his/her delegate) to approve reg…
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
)(i), as contained in 26 CFR part 1, revised as of April 1, 2024.
Douglas W. O'Donnell,
Deputy Commissioner.
Approved: April 2, 2024.
Aviva Aron-Dine, Acting Assistant Secretary of the Treasury (Tax Policy).
Footnotes
1.
PLR 200923001 (February 26, 2009).
Back to Citation
2.
See also
STAFF OF THE JOINT COMM. ON TAX'…
67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976related by meaning
or lack of jurisdiction.
Appropriate orders will be issued.
Statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. Sec. 7476 is a new provision of the Internal Revenue Code. It provides taxpayers with a forum in which they may receive determinations of whether their plans are qualifi…
IRCCourt RulingsMar 15, 2004
… request for relief from
the 10-percent tax. First, petitioners point to language in H.
Conf. Rept. 107-84, at 252-253 (2001), accompanying the Economic
Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16,
sec. 644, 115 Stat. 123. This legislation amended sections
402(c)(3) and 408(d)(3) to grant the Secre…
IRCCourt RulingsMay 30, 1984related by meaning
ents of section 2039(c)(3).
Due to concessions and in order to reflect petitioner’s claim for an overpayment,
Decision will be entered under Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules ar…
IRCCourt RulingsFeb 10, 1997
…s opinion supplements our previously filed Opinion in
Lucky Stores, Inc., & Subs. v. Commissioner
, 107 T.C. 1 (1996).
T.C. Memo. 1997-70
UNITED STATES TAX COURT
LUCKY STORES, INC., AND SUBSIDIARIES, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
*
Docket No. 4446-93. Filed February 10, 1997.
P filed a Mot…
89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCFinal Rules (FR)Dec 5, 2024related by meaning
4902.12
[Amended]
5. In 4902.12, amend paragraph (a) by removing “—PBGC”.
§ 4902.13
[Redesignated as § 4902.14]
6. Redesignate § 4902.13 as § 4902.14. 7. Add new § 4902.13 to read as follows:
§ 4902.13
Specific exemptions: Legal Case Management.
(a)
Exemption.
Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC he…
IRCCourt RulingsAug 6, 1996
…
emphasis upon words contained in Rev. Rul. 76-28, 1976-1 C.B.
106. Rev. Rul. 76-28, 1976-1 C.B. at 107, states that it "provides rules with respect to the application of section
404(a)(6) * * * in those areas where the Service has determined
that guidelines are necessary pending the issuance of
regulations." (We note …
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
IRCCourt RulingsFeb 14, 1996
…sed." H. Rept. 96-1418, at 15 (1980); see also
United States v. 88.88 Acres of Land
, 907 F.2d 106, 107 (9th Cir. 1990); American Pacific Concrete Pipe Co., Inc. v. NLRB
, 788 F.2d
586, 590 (9th Cir. 1986); Continental Web Press, Inc. v. NLRB
,
767 F.2d 321, 322-323 (7th Cir. 1985).
To demonstrate that they each had a …
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024related by meaning
01:PR (REG-108761-22) room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Charles D. Wien of the Office of Associate Chief Counsel (Passthroughs & Special Industries), (202) 317-5279; concerning submissions…
IRCCourt RulingsApr 2, 2020
…............. 105
S. Period 12: May 29 through June 8, 2009 . . . . . . . . . . . . . . . . . . . . 107
- 5 -
[*5] 1. Introduction...................................... 107
2. Events .......................................... 107
3. Analysis and holding............................... 109
T. Intermediary day: June 9,200…
ERISARegulationsJan 1, 2017related by meaning
(k) (k) Cross-reference. See §§ 2570.160 through 2570.171 of this chapter for procedural rules relating to administrative hearings under section 502(c)(8) of the Act.
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
comparative analyses to the participants and beneficiaries will therefore be approximately $107,500. See Table 14 for calculations and burden totals. 2.4. Recordkeeping Requirement
HHS posits that plans and issuers already maintain records as part of their regular business practices. HHS therefore estimates a minimal …