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71 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 76 FR 66136 — Investment Advice-Participants and Beneficiaries
    ERISAFinal Rules (FR)Oct 25, 2011
    …., Profit Sharing/401(k) Council of America, 50th Annual Survey of Profit Sharing and 401(k) Plans (2007); and Julie Agnew, Personalized Retirement Advice and Managed Accounts: Who Uses Them and How Does Advice Affect Behavior in 401(k) Plans?, Center for Retirement Research Working Paper 2006-9 (2006). Back to Citatio…
  2. PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200521012 Release Date: 5/27/2005 Index Number: 933.00-00, 3405.00-00, 6041.00-00, 6041A.00-00, 6047.00-00 -------------------------- ------------------------------ ----------------------- - Third Party Communication: None Date of Communic…
  3. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …red compensation under the plan been properly deferred. The adjustment must be made by December 31, 2007, except that the adjustment can be made later, retroactively as of that date, if it is impracticable to make the adjustment by December 31, 2007 and the service recipient has a legally binding right on that date to …
  4. 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…
  5. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    w.[47] Several commenters stated that the RARC Committee should deactivate RARC N830 and the Departments should not include it in future guidance.[48] Commenters identified N830 as the most common No Surprises Act-related RARC being provided by plans and issuers, but explained that N830 is problematically vague because…
  6. 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…
  7. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
    IRCNoticesApr 6, 2009
    r than the actuary’s best estimate of the anticipated rate of return on plan assets for 2007, the assumed rate of return for 2007 is limited to 6.09%. For 2008, the third segment rate used to limit the assumed rate of return is the rate used for the January 1, 2008 valuation. Because the plan sponsor has elected to use…
  8. 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
    …hibeault. The first exhibit contained the Annual Ret urn/Report of Employee Benefits Plan for 2006, 2007, and 2008, the IQP As for each year, and a screen print from the DOL website indicating submission of the completed Annual Reports for each plan year with corresponding IQPAs. The second 1 In the case of U.S. Depart…
  9. Rev. Proc. 2008-62 — This document sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the…
    IRCRevenue ProceduresOct 20, 2008
    Rev. Proc. 2008-62 SECTION 1. PURPOSE AND CHANGES FROM REV. PROC. 2007-37 .01 The purpose of this revenue procedure is to set forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the use of plan-specific substitute mortality tables in a…
  10. PLR 201442064 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsOct 17, 2014related by meaning
    or details, see enclosed Notice 437, Notice of Intention to Disclose. A copy of this ruling with deletions that we intend to make available for public inspection is attached to Notice 437. If you disagree with our proposed deletions, you should follow the instructions in Notice 437. This ruling is directed only to the …
  11. PLR 200704006 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJan 26, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200704006 Release Date: 1/26/2007 Index Number: 457.00-00 ------------------------------------------------------------ ---------------------------------------------------- ------------------------ --------------------------------- - Third …
  12. PLR 201422030 — In General
    IRCPrivate Letter RulingsMay 30, 2014related by meaning
    DEPARTMENT OF THE TREASURY 201422030 INTERNAL REVENUE SERVICE WASHINGTON. D.C. 20224 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION MAR 05 Z014 Uniform Issue List: 401.06-01 ************************ ***************************************** ********************* ********************************** *************************…
  13. 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
    …y applicable rules for determination of the prior year AFTAP (which would require use of the plan’s 2007 valuation rather than the plan’s 2006 valuation). IV. COMMENTS REQUESTED AND FUTURE REGULATIONS
  14. Notice 2007-78 — This notice provides transition relief and additional guidance on the application of section 409A of the Code to nonqualified deferred compensation plans. The …
    IRCNoticesOct 9, 2007
    …, a plan may provide, or be amended to provide, for new payment elections on or before December 31, 2007, with respect to both the time and form of payment of such amounts and the election or amendment will not be treated as a change in the time or form of payment under § 409A(a)(4) or an acceleration of a payment unde…
  15. PLR 200818018 — Substantially Equal Payments
    IRCPrivate Letter RulingsMay 2, 2008related by meaning
    …---------------- Number 1: ---- Dear -------------- : This responds to your letter of September 26, 2007, requesting a ruling under § 72 of the Internal Revenue Code. Facts Taxpayer represents as follows: Taxpayer is a stock life insurance company organized and operated under the
  16. PLR 201502021 — Foreign Situs Trust
    IRCPrivate Letter RulingsJan 9, 2015related by meaning
    TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 OCT 16 2014 Uniform Issue List: 402.03-00 Legend: Taxpayer A = Plan B = Employer C = Amount 1 = Dear 201502 0.2.1 This is in response to your request dated February 24, 2014, as supplemented by corresp…
  17. PLR 200524016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 17, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200524016 Release Date: 6/17/2005 Index Number: 457.00-00 ----------------------------- ------------------------------------ ------------------------------ ----------------------------------------------- -------------------------------- - …
  18. PLR 201424004 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJun 13, 2014related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201424004 Release Date: 6/13/2014 Index Number: 419.00-00, 419A.00-00, 4976.00-00, 4976.01-00, 61.00-00 --------------------- ---------------------------------------- --------------------- ------------------------------- Third Party Commu…
  19. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201720009 Release Date: 5/19/2017 Index Number: 414.00-00, 414.09-00 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  20. DOL Office of Administrative Law Judges — USDOL v. FNW BANCORP, INC.
    ERISACourt RulingsNov 8, 1996related by meaning
    erial of fact is found to have been raised, the administrative law judge may issue a decision which . . . shall become a final order." In light of the foregoing, Respondent's withdrawal of its request for hearing is hereby GRANTED and this matter is hereby DISMISSED. JOHN M. VITTONE Chief Administrative Law Judge Washi…