76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
June 1, 2008, the Company issues a notice pursuant to the Worker Adjustment and Retraining Notification (“WARN”) Act, 29 U.S.C. section 2101,
et seq., that Facility A will close, and all employees will be permanently laid off, on or about August 1, 2008. The Company and the Union representing the employees enter into c…
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…
Ann. 2010-3 — Automatic approval of changes in funding method for takeover plans and changes in pension valuation software. This announcement provides, for plan years beginn… IRCAnnouncementsJan 25, 2010related by meaning
the results produced prior to the modification or change; and (3) the approval for takeover plans described in the next paragraph was not applicable. With respect to takeover plans, Revenue Procedure 2000-40 provided approval for changes in funding method if: (1) there was both a change in the enrolled actuary for the…
91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction IRCFinal Rules (FR)Aug 28, 2026related by meaning
y in effective date for these corrections because a delayed effective date would be contrary to the public interest under the APA, 5 U.S.C. 553(d)(3). This document corrects technical and typographical errors made in the final rules, which were published in accordance with the APA after the Departments proposed the rul…
Notice 2008-24 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesFeb 25, 2008
…ing target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from January 2008 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of January 2008 are, respectively, 4.39, 6.01, and 6.72. The three 24-month average corporate bond segment …
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
-----------------------------------
--------------------------------------
-----------------------------------------
-------------------------
------------------------------------
-…
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013related by meaning
2013-2.
SECTION 6. MAY TAM UNDER § 301.9100-1 BE REQUESTED DURING THE COURSE OF AN EXAMINATION?
A § 301.9100-1 request is a letter ruling request
.01 Except with regard to exemption application matters involving §§ 505(c) and 508, a request for an extension of time for making an election or other application for relie…
Notice 2008-87 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t… IRCNoticesOct 20, 2008
…) or 303(j)(3) of ERISA for making a contribution falls within the period beginning on September 7, 2008, and ending on December 15, 2008, then the date for that contribution is postponed to December 15, 2008. If the date described in § 412(c)(5) of the Code and section 302(c)(5) of ERISA for applying for a waiver for …
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
c. 2014–2.
SECTION 6. MAY TAM UNDER §301.9100–1 BE REQUESTED DURING THE COURSE OF AN EXAMINATION?
A §301.9100–1 request is a letter ruling request
.01 Except with regard to exemption application matters involving §§ 505(c) and 508, a request for an extension of time for making an election or other application for relie…
Notice 2008-93 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 27, 2008
eginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
October 2008 4.70 4.23 4.93
MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
Notice 2008-105 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesDec 1, 2008
ginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
November 2008 4.68 4.21 4.91
MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
Notice 2008-112 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesDec 22, 2008
ginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
December 2008 4.66 4.19 4.89
MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… IRCTreasury DecisionsApr 30, 2007
dditions represent the maximum allowable under section 415(c) and §1.415(c)-1. On July 15, 2008, F dies, and A inherits all of F’s stock in Z in 2008. (ii) Conclusion. As of July 15, 2008, A is considered to be in control of X and Z Corporations, and the two plans must be aggregated for purposes of applying the limitat…
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…
IRCCourt RulingsJun 4, 2014
nondiscretionary whistleblower award claims in early 2008. See Notice 2008-4,
2008-1 C.B. 253. Whistleblowers seeking an award must fully complete and submit a Form 211. E sec. 3.02, 2008-1 C.B. at 254. The Whistleblower Office
will acknowledge receipt of the claim in writing. E sec. 3.05, 2008-1 C.B. at 255.
The Whist…
Notice 2014-53 — This notice provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Internal Revenue Code (Code) and th… IRCNoticesOct 20, 2014related by meaning
)(iii)(C) will be amended to provide that additional events can be added to the list of deemed immaterial events in guidance of general applicability. If (1) on or before September 30, 2014, the AFTAP is certified for an applicable plan year using the MAP–21 segment rates, (2) a certification for that applicable year i…
IRCPrivate Letter RulingsNov 27, 2015related by meaning
r A's gross income for the
2013 taxable year.
No opinion is expressed as to the tax treatment
of the transaction described
herein under the provisions of any other section of either the Code or regulations
which may be
applicable thereto.
This letter is directed
only to the taxpayer who requested it. Section 611 O(k)(3…
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
a payment can be made under a nonqualified deferred compensation plan pursuant to section 409A(2)(2)(A)(v) of the Code.
Notice 2009-52 Notice 2009-52 Election of investment tax credit in lieu of production tax credit; coordination with Department of Treasury grants for specified energy property in lieu of tax credits.…
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…
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
******************
***********************************
**************************************
**************************
*****************
***********…