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72 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.436-1(j)(5)(iii)(D) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    (j)(5)(iii)(D) (D) Special asset determinations for 2006 adjusted funding target attainment percentage —(1) General rule. If the adjusted funding target attainment percentage for the 2007 plan year is determined under the rules of paragraph (j)(5)(iii)(C) of this section, then the value of plan assets is determined as …
  2. T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover …
    IRCTreasury DecisionsMar 23, 2009related by meaning
    iv)(D). 5. Removing paragraph (b)(2)(iv)(E). 6. Redesignating paragraph (b)(2)(iv)(F) as paragraph (b)(2)(iv)(E). 7. Revising paragraph (b)(2)(vi)(A). 8. Adding a new sentence to the beginning of paragraph (b)(2)(vi)(B). 9. Adding paragraph (b)(4)(iii). The additions and revisions to read as follows: §1.401(m)-2 ACP te…
  3. PLR 200626015 — State
    IRCPrivate Letter RulingsJun 30, 2006related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200626015 Release Date: 6/30/2006 Index Number: 457.05-02 ----------------------------------- -------------------------------------- ----------------------------------------- ------------------------- ------------------------------------ -…
  4. T.C. Memo. 2011-31 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsFeb 1, 2011
    …under section 72(t), and additions to tax for failure to file a return and failure to pay tax. III. 2006 Petitioner's 2006 Form 1040, which re'spondent received on April 19, 2007, reported zero wages, $79 of taxable interest, and $121 of taxable pension and annuity income. Petitioner claimed the standard deduction, a f…
  5. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011
    …troduced evidence which proved that petitioner was required to file a Federal income tax return for 2006, that she did not file a 2006 return, and that she did not make any estimated tax payments or have income tax withheld for 2006. That evidence included a copy of petitioner's 2005 Federal income tax return which sho…
  6. T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner
    IRCCourt RulingsMar 5, 2007
    …ief under section 6015(f) for the years in issue. 3 Based on Billings v. Commissioner , 127 T.C. 7 (2006), and Commissioner v. Ewing , 439 F.3d 1009 (9th Cir. 2006), revg. 118 T.C. 494 (2002) and vacating 122 T.C. 32 (2004), we dismissed this case for lack of jurisdiction by order dated October 2, 2006. See also Bartma…
  7. PLR 201103060 — Minimum Funding Waiver
    IRCPrivate Letter RulingsJan 21, 2011related by meaning
    A. "l. . '. 201103060 This ruling is directed only to the taxpayer that requested it. Section 611 0(k)(3) of the Code provides that it may not be used or cited by others as precedent. When filing Form 5500 for the plan year ending August 31, 2009, the date of this letter should be entered on Schedule MB (Actuarial Info…
  8. PLR 201422031 — In General
    IRCPrivate Letter RulingsMay 30, 2014related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 201422031 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION MAR 052014 Uniform Issue List: 401.06-01 ****************** *********************************** ************************************** ************************** ***************** ***********…
  9. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  10. T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am…
    IRCTreasury DecisionsAug 28, 2006
    …ability and to determine the required contribution are set forth. EXEMPT ORGANIZATIONS Announcement 2006-55 Announcement 2006-55 Aviation Safety Council, Inc., of Pasadena, CA; Budget and Credit Counseling Services, Inc., of New York, NY; and Mason Credit Counseling, Inc., of Hauppauge, NY, no longer qualify as organiz…
  11. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCFinal Rules (FR)Aug 16, 2022related by meaning
    tutory requirements, without such an agreement, an ASO may receive only information otherwise available to the public. 3. Use of Disclosed Information The commenter objects to proposed § 301.6104(c)-1(h)(1), which requires an ASO intending to use any disclosed information in a State administrative or judicial proceedin…
  12. DOL EBSA (final agency order) — USDOL, EBSA v. PLAN ADMINISTRATOR, THIBEAULT CORP. OF NE/T-QUIP SALES & LEASING 401(K) PLAN
    ERISACourt RulingsJul 19, 2011related by meaning
    ing the Annual Report for the 2006 Plan Year complete. • T he ALJ granted the Motion to Reopen and requested supplemental briefs from the pa rt ies on the applicability of United States Dep't of Labor, EBSA v. Dutch American, ALJ No. 2009RlS - 00014 (ALJ Jan. 6, 2010) (ALJ finding that reducing a Section 502( c )(2) pe…
  13. Treas. Reg. § 1.72(p)-1(b) — Loans treated as distributions.
    IRCRegulationsSep 17, 2024
    …n section 72(p)(2)(A). The amount of the new loan is $40,000, the outstanding balance on January 1, 2006, of the loan it replaces is $33,322, and the highest outstanding balance of loans from the plan during 2005 was $40,000. Accordingly, under section 72(p)(2)(A), the sum of the new loan and the outstanding balance on…
  14. REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred…
    IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
    later than the end of the 12-month period following the applicable year even though the applicable year is different than the plan year being tested. (ii) Elective contributions taken into account under the ACP test. Elective contributions may be taken into account for the ACP test only if the cash or deferred arrange…
  15. DOL Office of Administrative Law Judges — USDOL v. PENNFIELD CORPORATION
    ERISACourt RulingsOct 16, 1996related by meaning
    aw the hearing is APPROVED and this matter is hereby DISMISSED. JOHN M. VITTONE Chief Administrative Law Judge Washington, DC JMV/CY/jsp UNITED STATES DEPARTMENT OF LABOR United States Department of Labor Office of Administrative Law Judges 800 K St NW Washington, DC 20001 (202) 693-7300 www.oalj.dol.gov FEDERAL GOVERN…
  16. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    … that had paid compensation to Mr. Ellis in 2005, was thus owned primarily by his IRA. II. Tax Year 2006 A. CST and CDJ Operations On January 1, 2006, CST entered into an agreement to lease the Harrisonville parcel from CDJ from January 1, 2006, to January 1, 2016. CST used this real estate to operate its used car busi…
  17. T.C. Memo. 2011-139 — Raymond H. & Ana A. Ryan v. Commissioner
    IRCCourt RulingsJun 21, 2011
    efore the loan was not a taxable distribution in 2003. On March 21, 2006, the Air Force removed petitioner from service and 'notified the TSP. The Air Force did not reinstate petitioner within 31 days from March 21, 2006. As a result, the TSP notified petitioner that the loan provisions required repayment of the outsta…
  18. T.C. Memo. 2016-55 — Brenda S. Jones v. Commissioner
    IRCCourt RulingsMar 28, 2016
    …Life insurance policy Year allocation accumulation value 2004 $88,237 $113,607 2005 111,763 204,135 2006 -0- 303,317 John Machacek was fully vested under the terms of the SBP in 2005 and 2006. In 2005 and 2006 he would have been entitled to a preretirement or postretirement death benefit of approximately $786,000.4 The…
  19. PLR 200728042 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options
    IRCPrivate Letter RulingsJul 13, 2007
    …ided that the amendment and election applies only to amounts that would not otherwise be payable in 2006 and does not cause an amount to be paid in 2006 that would not otherwise be payable in such year. See Preamble to the Proposed Regulations under §409A, §XI.C. Because the amount payable under the stock option was no…
  20. PLR 200818018 — Substantially Equal Payments
    IRCPrivate Letter RulingsMay 2, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200818018 Release Date: 5/2/2008 Index Number: 72.20-04 ------------------------------------------------------------ - --------------------------- ---------------------------------- ------------------------------------ Third Party Communic…