Search the Pension Law Library

41. Treas. Reg. § 54.6011-1(a) — General requirement of return, statement, or list.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) Minimum funding standards or excess contributions for self-employed individuals and section 403(b)(7)(A) custodial accounts. Any employer or individual liable for tax under section 4971, 4972 or 4973(a)(2) (for a custodial account under section 403(b)(7)(A)) shall file an annual return on Form 5330 and shall in…
42. PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    s in the course of such trade or business during any calendar year remuneration to any person for services performed by such person, and the aggregate of such remuneration paid to such person is $600 or more, then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secreta…
43. Notice 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s…
    IRCNoticesJun 22, 2009related by meaning
    nt rates applicable for June 2009; and the minimum present value transitional rates for May 2009. ESTATE TAX Announcement 2009-50 Announcement 2009-50 This document contains corrections to proposed regulations (REG-119532-08, 2009-20 I.R.B. 1017) that provide guidance on the portion of trust property includable in the …
44. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
    regulations at 31 CFR Chapter X. See 31 CFR 1010.100(e). Back to Citation 2.  31 U.S.C. 5311. Back to Citation 3.  31 U.S.C. 5318. Back to Citation 4.  Treasury Order 180-01 (Jul. 1, 2014). Back to Citation 5.  31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
45. Rev. Rul. 2003-124 — Covered compensation tables; 2004. The covered compensation tables under section 401 of the Code for the year 2004 are provided for use in determining contribu…
    IRCRevenue RulingsDec 8, 2003related by meaning
    INCOME TAX Rev. Rul. 2003-122 Rev. Rul. 2003-122 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2003. T.D. 9095 T.D. 9095 REG-136890-02 Final, temporar…
46. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
47. Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e…
    IRCNoticesNov 16, 2009related by meaning
    ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468. EXEMPT ORGANIZATIONS Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
48. Notice 2026-51 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2026 used under § 417(e)(3)(D), the 24-…
    IRCNoticesSep 14, 2026related by meaning
    count beneficiary attains age 18. The proposed regulations would affect account beneficiaries and trustees of Trump accounts. REG-117130-25, page 343. These proposed regulations provide for the exclusion of certain income from the calculation of deduction eligible income for the deduction of foreign-derived deduction e…
49. PLR 201117001 — Grandfather Clause
    IRCPrivate Letter RulingsApr 29, 2011related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201117001 Release Date: 4/29/2011 Index Number: 457.11-00 ------------------ ---------------------------------------------------------- -------------------------------- ----- ---------------------------- Third Party Communication: None Da…
50. 85 T.C. 869; 85 T.C. No. 51 — Griswold v. Commissioner
    IRCCourt RulingsNov 26, 1985related by meaning
    pt. 93-383, supra at 130-131, 1974-3 C.B. (Supp.) at 210; Orzechowski v. Commissioner, 69 T.C. 750, 752-753 (1978), affd. 592 F.2d 677 (2d Cir. 1979). In adopting this statutory framework, Congress intended that funds contributed to an individual retirement account, individual retirement annuity, or individual retireme…