IRCCourt RulingsOct 31, 2007
…ve on
during 2005 .
Petitioner requested a distribution from his retirement account in mid-November 2004 . The distribution did not take as
long to process as anticipated . Petitioner received $ 62,467 .58
from his retirement account in December 2004 . PSRS withheld
$12,493 .52 in Federal tax from the distribution . Pe…
Notice 2008-21 — Funding; effective date; proposed regulations under sections 430 and 436. This notice alerts taxpayers of a uniform effective date of certain proposed regulati… IRCNoticesFeb 19, 2008related by meaning
ets is greater than or equal to 90 percent of the plan’s current liability determined under § 412(l)(7) on the valuation date for the 2006 plan year). A plan that determines the prior year AFTAP for the 2008 plan year in accordance with the rules of this Part III(B) cannot increase plan assets for purposes of this comp…
IRCPrivate Letter RulingsOct 15, 1999related by meaning
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
October 5, 1999
Number: 199941054
Release Date: 10/15/99
CC:EBEO:4
WTA-N-115872-99
UILC: 404.04-00
INTERNAL REVENUE SERVICE NATIONAL OFFICE CHIEF COUNSEL ADVICE
MEMORANDUM FOR
FROM: Assistant Chief Counsel (Employee Benefits and Exempt
Organiza…
Notice 2010-57 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesAug 23, 2010related by meaning
Alliance for Latino and Immigrant Services, Inc., of Yonkers, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code. ADMINISTRATIVE
Rev. Proc. 2010-28 Rev. Proc. 2010-28
This procedure proposes a safe harbor for contracts with a maturity date of 100, which are intended to qualify as lif…
Ann. 2015-3 — This announcement provides automatic approval of a change in funding method with respect to a single-employer defined benefit plan under certain circumstances … IRCAnnouncementsJan 20, 2015related by meaning
e liabilities and assets reflected on the Schedule SB (Form 5500, Single-Employer Defined Benefit Plan Actuarial Information) for the prior plan year. Section III.B of Notice 2014–53, 2014–43 I.R.B. 737 (which provides guidance on the changes to the funding stabilization rules for single-employer pension plans that wer…
IRCCourt RulingsMay 11, 2009
…ry 1 5
each year for a period based on petitioner wife's life
expectancy . On or-before January 15, 2004, petitioner wife
received a $102,311
.50 distribution from her IRA in accordance
with-her election to receive a series of-substantially equal
periodic payments
. During 2004 petitioner wife received two
additional d…
IRCCourt RulingsApr 2, 2020
… "supposed to make any other assessments [of tax]
for that year." The examination of the Goldbergs' 2004 tax year could yield deficiencies and additions to tax, which would in turn lead to assessments of tax.
If the IRS accepted Goldberg's pending offer-in-compromise while the 2004
examination was still taking place, t…
Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… IRCNoticesJun 2, 2014related by meaning
er this notice supersedes the relief previously provided in Notice 2002–23, 2002–1 C.B. 742.
TAX CONVENTIONS
Announcement 2014–24 Announcement 2014–24 Announcement of the Memorandum of Understanding between the Government of United States of America and the Government of the State of Kuwait for the reciprocal tax exemp…
Rev. Proc. 2005-25 — Fair market value; distributions; qualified retirement plans. This procedure provides guidance, including examples, of how fair market value may be determined … IRCRevenue ProceduresApr 25, 2005
…evenue procedure applies to distributions, sales, and other transfers made on or after February 13, 2004, to permanent benefits within the meaning of § 1.79-0 provided on or after February 13, 2004, and to non-exempt employees’ trusts under § 402(b) for periods on or after February 13, 2004. However, for periods before…
Notice 2004-34 — Minimum funding standards; interest rates; section 101 of Pension Funding Equity Act. This notice describes the method for determining the permissible range of… IRCNoticesMay 3, 2004
…t rates and the permissible range for plan years beginning in the months January 2001 through April 2004.
Lookback Rules Under section 101(d)(2) of the Pension Funding Equity Act of 2004, for purposes of applying section 412(l)(9)(B)(ii) and section 412(m)(1) of the Code (and section 302(d)(9)(B)(ii) and section 302(m)…
90 FR 15211 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Apr 9, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency interna…
Ann. 2004-43 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri… IRCAnnouncementsModified May 24, 2004
Pension Funding Equity Act of 2004, Pub. L. 108-218 (“PFEA’04”). This announcement also sets forth timing requirements for the election.
I. Background Section 102 of PFEA’04, which was enacted on April 10, 2004, added § 412(l)(12) to the Code and section 302(d)(12) to ERISA. Section 412(l)(12) of the Code permits certa…
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005related by meaning
hin that limitation year. Participant A’s compensation is as follows—
Limitation year
Compensation
2007
$30,000
2008
$32,000
2009
$34,000
2010
$36,000 (ii) Participant A makes no voluntary employee contributions during limitation years 2007, 2008, and 2009. On October 1, 2010, participant A makes a voluntary employee c…
Notice 2004-40 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2004 and the resulting p… IRCNoticesJun 7, 2004
…bonds during the 4-year period ending on the last day before the beginning of the plan year. Notice 2004-34, 2004-18 I.R.B. 848, provides guidelines for determining the corporate bond weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability. That notice es…
Notice 2003-73 — Retirement plans; year 2004 section 415(d) limitations. This notice sets forth certain cost-of-living adjustments effective January 1, 2004, applicable to the … IRCNoticesNov 10, 2003related by meaning
r competent authority consideration are under consideration by appellate or judicial authorities where permitted under applicable national procedures. In order to ensure timely progress in the procedure, the competent authority of the country that made the adjustment (the “relevant competent authority”) will endeavour …