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64 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    …2031 928 928 3,917 3,917 2032 948 948 4,003 4,003 2033 969 969 4,092 4,092 2034 990 990 4,182 4,182 2035 1,012 1,012 4,274 4,274 2036 or later 1,034 1,034 4,368 4,368 1  Applicable tables for valuation dates before 2026 are available on PBGC's website ( www.pbgc.gov). 2  Table II-A. 3  Table II-B. 4  Table II-C. * * * …
  2. 89 FR 104040 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 20, 2024
    …2031 925 925 3,906 3,906 2032 946 946 3,996 3,996 2033 968 968 4,088 4,088 2034 990 990 4,182 4,182 2035 or later 1,013 1,013 4,278 4,278 1  Applicable tables for valuation dates before 2025 are available on PBGC's website ( www.pbgc.gov). 2  Table II-A. 3  Table II-B. 4  Table II-C. * * * * * Issued in Washington, DC.…
  3. I.R.C. § 4975(d)(13) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025related by meaning
    (d)(13) (13) any transaction which is exempt from section 406 of such Act by reason of section 408(e) of such Act (or which would be so exempt if such section 406 applied to such transaction) or which is exempt from section 406 of such Act by reason of section 408(b)(12) of such Act; (d)(14) (14) any transaction requir…
  4. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-7 Rev. Rul. 2006-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2006. T.D. 9238 T.D. 9238 Temporary and proposed regul…
  5. 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…
  6. T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations …
    IRCTreasury DecisionsAug 6, 2007related by meaning
    to the electronic filing of certain statements that taxpayers are required to include on or with their federal income tax returns. T.D. 9332 T.D. 9332 Final, temporary, and proposed regulations under sections 883(a) and (c) of the Code relate to the exclusion from gross income of income derived by certain foreign corpo…
  7. 88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
    S corporations and other pass-through entities in the same manner as such rules apply to partnerships” except as the Secretary may otherwise provide. Section 170(h)(7)(B) defines the terms “relevant basis” and “modified basis,” section 170(h)(7)(C), (D), and (E) provide three exceptions to the Disallowance Rule, and s…
  8. Rev. Rul. 2025-2 — Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsJan 13, 2025
    …,824 1963 2030 119,100 1964 2031 122,340 1965 2032 125,508 1966 2033 128,580 1967 2034 131,544 1968 2035 134,400 1969 2036 137,124 1970 2037 139,740 1971 2038 142,284 1972 2039 144,804 1973 2040 147,264 1974 2041 149,604 1975 2042 151,848 1976 2043 153,960 1977 2044 155,940 1978 2045 157,920 1979 2046 159,900 1980 2047…
  9. Rev. Rul. 2022-24 — Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsDec 19, 2022
    …,304 1963 2030 116,136 1964 2031 118,920 1965 2032 121,632 1966 2033 124,260 1967 2034 126,756 1968 2035 129,156 1969 2036 131,436 1970 2037 133,584 1971 2038 135,684 1972 2039 137,748 1973 2040 139,752 1974 2041 141,636 1975 2042 143,424 1976 2043 145,092 1977 2044 146,616 1978 2045 148,140 1979 2046 149,664 1980 2047…
  10. Rev. Rul. 2021-3 — Section 401. —Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsFeb 1, 2021
    …,704 1963 2030 112,044 1964 2031 114,324 1965 2032 116,544 1966 2033 118,668 1967 2034 120,672 1968 2035 122,580 1969 2036 124,356 1970 2037 126,012 1971 2038 127,608 1972 2039 129,180 1973 2040 130,680 1974 2041 132,072 1975 2042 133,368 1976 2043 134,532 1977 2044 135,564 1978 2045 136,584 1979 2046 137,616 1980 2047…
  11. Rev. Rul. 2020-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 13, 2020
    …,396 1963 2030 110,580 1964 2031 112,728 1965 2032 114,792 1966 2033 116,772 1967 2034 118,632 1968 2035 120,384 1969 2036 122,028 1970 2037 123,540 1971 2038 124,980 1972 2039 126,408 1973 2040 127,764 1974 2041 129,012 1975 2042 130,164 1976 2043 131,184 1977 2044 132,060 1978 2045 132,948 1979 2046 133,824 1980 2047…
  12. Rev. Rul. 2019-6 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsApr 1, 2019
    …,028 1963 2030 109,080 1964 2031 111,084 1965 2032 113,004 1966 2033 114,852 1967 2034 116,580 1968 2035 118,200 1969 2036 119,700 1970 2037 121,068 1971 2038 122,376 1972 2039 123,660 1973 2040 124,884 1974 2041 126,000 1975 2042 127,008 1976 2043 127,884 1977 2044 128,640 1978 2045 129,384 1979 2046 130,128 1980 2047…
  13. Rev. Rul. 2017-5 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsFeb 27, 2017
    …,204 1963 2030 107,088 1964 2031 108,924 1965 2032 110,700 1966 2033 112,380 1967 2034 113,940 1968 2035 115,392 1969 2036 116,724 1970 2037 117,936 1971 2038 119,088 1972 2039 120,204 1973 2040 121,272 1974 2041 122,220 1975 2042 123,060 1976 2043 123,780 1977 2044 124,368 1978 2045 124,944 1979 2046 125,532 1980 2047…
  14. Rev. Rul. 2014-3 — 2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in …
    IRCRevenue RulingsJan 6, 2014
    …,328 1963 2030 102,924 1964 2031 104,472 1965 2032 105,948 1966 2033 107,340 1967 2034 108,600 1968 2035 109,764 1969 2036 110,820 1970 2037 111,732 1971 2038 112,584 1972 2039 113,424 1973 2040 114,192 1974 2041 114,840 1975 2042 115,404 1976 2043 115,824 1977 2044 116,124 1978 2045 116,412 1979 2046 116,700 1980 2047…
  15. Rev. Rul. 2007-71 — 2008 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2008 are provided for use in …
    IRCRevenue RulingsDec 10, 2007
    …29 93,492 1963 2030 94,656 1964 2031 95,784 1965 2032 96,828 1966 2033 97,788 1967 2034 98,628 1968 2035 99,360 1969 2036 99,984 1970 2037 100,464 1971 2038 100,896 1972 2039 101,304 1973 2040 101,640 1974 2041 101,868 1975 and Later 2042 102,000 2008 Rounded Covered Compensation Table Year of Birth Covered Compensatio…
  16. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    9 CFR Parts 1902 and 1903 Intergovernmental relations Law enforcement Occupational Safety and Health Penalties 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Penalties Pensions Reporting and recordkeeping 29 CFR Part 2575 Administrative practice and procedure Employee be…
  17. Rev. Rul. 2006-60 — 2007 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2007 are provided for use in …
    IRCRevenue RulingsNov 27, 2006
    …29 90,660 1963 2030 91,704 1964 2031 92,700 1965 2032 93,612 1966 2033 94,440 1967 2034 95,160 1968 2035 95,760 1969 2036 96,252 1970 2037 96,612 1971 2038 96,912 1972 2039 97,188 1973 2040 97,404 1974 and later 2041 97,500 2007 Rounded Covered Compensation Table Year of Birth Covered Compensation 1937 39,000 1938 - 19…
  18. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
  19. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
  20. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…