88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
d from imprisonment, if later, or the Department grants an individual exemption permitting reliance on this exemption, notwithstanding the conviction. Proposed Section VIII(c) would provide Independent Producers and Insurers with the opportunity to be heard. Like PTE 2020-02, there would be no separate evidentiary hear…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Assistant General Counsel for Regulatory Affairs (
klion.catherine@pbgc.gov), or Deborah C. Murphy, Senior Counsel (…
IRCCourt RulingsFeb 12, 2014related by meaning
required to disclose in that return
all of the assets that it held at the end of 2005 and the respective yearend values of
all of those assets.
- 7 - Under IRC section 4979[A](e)(2)(C), all the deemed owned shares of
all the disqualified persons with respect to the Law Office of John H
Eggertsen P. C. Employee Stock O…
PBGCProposed Rules (FR)Proposed Jul 22, 2010
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Margaret E. Drake, Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 200…
IRCCourt RulingsFeb 28, 2024related by meaning
004 made
an excess contribution of $25,132,892 to his individual retirement account (IRA). Section 4973(a)
1
imposes an excise tax “in an amount equal to 6 percent of the amount of the excess contributions” that a taxpayer
makes to an IRA in any given year. This tax continues to apply for future years, until such time …
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Manager, or Deborah C. Murphy, Attorney, Regulatory and Policy Division, Legislative and Regulatory Department, Pens…
IRCCourt RulingsAug 1, 2005related by meaning
his annuity policies. As
stated earlier, section 72(e)(5) applies to the surrender of an
annuity contract. See sec. 72(e)(5)(E). Absent exceptions not applicable in the instant case, the law is well settled that a
distribution upon the complete surrender of an annuity contract
is includable in gross income to the exten…
75 FR 42605 — Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; … IRCFinal Rules (FR)Jul 22, 2010
…evenue Center, Alcohol and Tobacco Tax and Trade Bureau (
FloorStocksTax@ttb.gov,
513-684-3334 or 1-877-TTB-FAQS (1-877-882-3277)); for other questions concerning this document, contact Amy Greenberg, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau (202-453-2265).
SUPPLEMENTARY INFORMATION:
B…
ERISAFinal Rules (FR)May 17, 2024
…verage, two minutes per notice preparing and distributing the 1,136,306 notices. This results in 37,877 hours of clerical burden (1,136,306 notices × 2 minutes) at an equivalent cost of $2,403,287 (37,877 hours × $63.45 per hour). It is assumed that 5.8 percent of participants will receive the notice by first class mai…
IRCCourt RulingsMar 28, 2012related by meaning
ctive for determinations made after October 16, 2006, this Court has
jurisdiction to review an appeal from a determination by an Appeals officer under sec. 6330 without regard to the type of underlying tax involved. See Callahan v.
Commissioner, 130 T.C. 44, 48 & n.4 (2008).
- 6 -
Respondent does not dispute that petit…
PBGCFinal Rules (FR)Jul 12, 2021
…29-4040 during normal business hours. TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-229-4040.
FOR FURTHER INFORMATION CONTACT:
Daniel S. Liebman (
liebman.daniel@pbgc.gov;
202-229-6510) Deputy General Counsel, Program Law and Policy Department, Hilary Duke (
duke.…
IRCCourt RulingsDec 11, 2003related by meaning
ining whether petitioner satisfies the return-filed safe
harbor of section 6654(d)(1)(B)(i).
Because petitioner made no estimated tax payments for the audit year, he necessarily failed the alternative safe harbor of
section 6654(d)(1)(B)(i) to make estimated tax payments equal to
“90 percent of the tax” (i.e., his ulti…
PBGCProposed Rules (FR)Proposed Oct 13, 2020
…6-4040 during normal business hours. (TTY users may call the Federal Relay Service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Melissa Rifkin (
rifkin.melissa@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guarant…
87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022
…. A labor rate of $153.21 is used for a legal professional: (63,670 plans × 0.5 hour × $153.21 = $4,877,440).
Back to Citation
284. The per-plan burden is estimated as follows: $4,877,440/63,670 plans = $76.61, rounded to $77.
Back to Citation
285.
EBSA projected ERISA covered pension, welfare, and total assets based…
Rev. Rul. 2007-67 — Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum… IRCRevenue RulingsNov 26, 2007related by meaning
INCOME TAX
T.D. 9362 T.D. 9362
Temporary and proposed regulations under section 905 of the Code provide rules relating to a United States taxpayer's obligation to notify the Internal Revenue Service of a foreign tax redetermination, which is a change in foreign tax liability that may affect the taxpayer's foreign tax c…
Notice 2026-48 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions IRCNoticesAug 24, 2026
…rtain information addressed in this notice will be subject to the Paperwork Reduction Act (PRA), 44 USC 3507. No collection of information will be required until approved by the Office of Management and Budget (OMB) under the PRA.
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Hilary Duke ( duke.hilary@pbgc.gov), Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washingto…
IRCCourt RulingsDec 2, 2010related by meaning
me to file a brief.
She.has continually tested this Court's patienceswith motions to
extend time to file and then ultimately failed to submit a brief. Petitioner is a member of the California State Bar and, as such,
should be sensitive to any actual or perceived abuse of the
judicial process. The Court directs petition…
83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCProposed Rules (FR)Proposed Mar 7, 2018
…6-4040 during normal business hours. (TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Samantha M. Lowen (
lowen.samantha@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guar…
IRCPrivate Letter RulingsDec 1, 2006related by meaning
c Oil Producing Co. v. United States
, 35 F. Supp. 766 (Ct.
Cl. 1940)). Further, an ov erpayment of tax can exist only if the amount remitted with the request for an extension of time to file exceeds the final tax liability shown on Form 706. Id.
Section 7422 authorizes a taxpayer to institute a civil action for refund…