Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
62 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. PLR 201552002 — Separate Lines of Business and Operating Units
    IRCPrivate Letter RulingsDec 24, 2015related by meaning
    (2)( A) on each day of the testing year and that it does not satisfy any of the administrative scrutiny safe harbors of § 1.414(r) - 5(b) through (g). Taxpayer A also represents that it does not satisfy any of the standard access alternatives under section 3.03( 4) of Rev. Proc. 93-41. In addition, the following facts …
  2. PLR 201715001 — Employees of Businesses Under Common Control
    IRCPrivate Letter RulingsApr 14, 2017related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM December 27, 2016 Number: 201715001 Release Date: 4/14/2017 Third Party Communication: None Date of Communication: Not Applicable Index (UIL) No.: 414.03-00, 414.13-00, 415.02-00 CASE - MIS No.: TAM - 121139-16 Director, Employee Plans Examinations --…
  3. Rev. Proc. 2011-49 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t…
    IRCRevenue ProceduresModified Oct 31, 2011
    and governmental plans filing in Cycle E had a deadline of January 31, 2011, as explained in the Service’s Summer 2010 Retirement News for Employers. [4] See Rev.Proc. 2008-50, 2008-2 C.B. 464, and Memorandum for Directors, EP Examinations and EP Rulings & Agreements, dated March 11, 2009, as posted http:/www.irs.gov/…
  4. IRCRegulationsSep 17, 2024related by meaning
    (a)(5)(iv) (iv) Matching contributions taken into account under safe harbor provisions. A plan that satisfies the ACP safe harbor requirements of section 401(m)(11) or 401(m)(12) for a plan year but nonetheless must satisfy the requirements of this section because it provides for employee contributions for such plan ye…
  5. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    00 1 1,300 -- -- -- E Toolbox--Sears 3/10/2006 4,853 4,853 -- -- -- D MC28 w/md Equip.-- Henn. 4/17/2006 6,000 6,000 -- -- -- -- -- E TC55 Equipment-- Henn. 3/30/2007 22,400 22,400 -- -- -- -- -- C TZ22 Equipment-- Henn. 3/30/2007 9,700 9,700 -- -- -- -- -- E BA028 2008 Mustang 4/15/2008 26,600 7,000 -- -- -- -- 3,920 …
  6. 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 ****************** *********************************** ************************************** ************************** ***************** ***********…
  7. Notice 2011-85 — This notice announces that the Treasury Department and the Service intend to amend the final regulations under section 411(b)(5) of the Code, which sets forth …
    IRCNoticesOct 31, 2011
    …der a cash balance or other statutory hybrid plan. Notices 2010-77 and 2010-90 modified. Rev. Proc. 2011-49 Rev. Proc. 2011-49 This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of the Code of the form of pre-approve…
  8. Notice 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t…
    IRCNoticesOct 20, 2008
    …00 0.400000 120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 Mortality tables for 2011 Valuation dates occurring during 2011 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2011 MALE MALE MALE FEMALE FEMALE FEMALE UNISEX Age 2011 Non-Annuitant Tab…
  9. 151 T.C. No. 9 — David H. Melasky & Audrey Melasky v. Commissioner
    IRCCourt RulingsOct 10, 2018
    ry 27, 2011, check. The check did not clear, either because of the hold on petitioners' account (before February 28, 2011) or because the funds in the account had been transferred to the IRS (after February 28, 2011). Because petitioners' check did not clear, respondent reversed application of the check against their 2…
  10. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019
    …ections 401(k)(13)(E) and 414(w)(4) for automatic contribution arrangements. (iv) Technical Release 2011-03R On December 8, 2011, the Department issued Technical Release 2011-03R (TR 2011-03R), which sets forth an interim enforcement policy regarding the use of electronic media to satisfy the disclosure requirements un…
  11. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927001 Release Date: 7/5/2019 Index Number: 4976.01-00, 419.00-00, 111.00-00 ------------------------------------------------------------ --------- -------------------------- ---------------------------------------- -------------------…
  12. 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…
  13. PLR 201538029 — Minimum funding standards for single-employer defined benefit pension plans
    IRCPrivate Letter RulingsSep 18, 2015related by meaning
    …ERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 JUN 2 4 2015 ( ) (' Plan Year Beginning in 2013 = Dear 201138029 ) This letter constitutes notice that approval has been granted for the change in assumptions described below. This approval applies for the Plan Year Beginning in 2013 and has been granted in accordance with s…
  14. 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 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  15. T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr…
    IRCTreasury DecisionsDec 9, 2013related by meaning
    f an income, estate, or gift tax treaty to which the United States is a party. Comments are requested by March 10, 2014. Notice 2013–79 Notice 2013–79 This notice requests comments from the public on a proposed revision to Rev. Proc. 2006–9, the procedural guidance to taxpayers on filing advance pricing agreement (“APA…
  16. PLR 199941054 — Non-Exempt Funds or Plans
    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…
  17. PLR 201847008 — Exclusive Benefit of Employees or Their Beneficiaries
    IRCPrivate Letter RulingsNov 23, 2018related by meaning
    has not verified any of the material submitted in support of the request for ruling, and such material is subject t o verification on examination. The Associate office will revoke or modify a letter ruling and apply the revocation retroactively if there has been a misstatement or omission of controlling facts; the fact…
  18. 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 ************************ ***************************************** ********************* ********************************** *************************…
  19. DOL EBSA (final agency order) — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. WORLD MANAGEMENT, INC., Order of Dismissal (ALJ Feb. 20, 2024) (Rosenow) PDF 2018-RIS-53 USDOL, EMPLOYEE BE…
    ERISACourt RulingsJan 26, 2021related by meaning
    eting Internal Revenue Service (IRS) and DOL required 2015 Audit Documents and Signed Letters Regarding the Audit, as well as government reporting.” 4 paragraph, we have not been able to obtain sufficient, appropriate audit evidence to provide a basis for an audit opinion. Accordingly, we do not express an opinion on t…
  20. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    eating serious inconsistency or otherwise interfering with an action taken or planned by another agency; (3) materially altering ( printed page 76227) the budgetary impacts of entitlement grants, user fees, or loan programs or the rights and obligations of recipients thereof; or (4) raising novel legal or policy issues…