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74 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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
    …n 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 Salt Lake …
  2. 77 FR 5443 — Longevity Annuity Contracts
    IRCProposed Rules (FR)Proposed Feb 3, 2012related by meaning
    …already provided to the individual in order to comply with any applicable state disclosure law. (2) Annual report.
  3. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    …ged to be attributable to reserves for accrued retiree liabilities. For the calendar years 1987 and 1988, petitioner’s financial statements reported expenses for retiree health care and life insurance benefits totaling $8,813,000. However, between November 30, 1986, and November 30, 1988, the balance in the VEBA trust …
  4. Ann. 2011-81 — Relief for IRA owners subject to certain broker agreements. This announcement provides relief to owners of Individual Retirement Accounts (IRAs) who have signe…
    IRCAnnouncementsDec 27, 2011related by meaning
    …nce with respect to the application of any Code section other than § 4975 should be drawn from this announcement. [12] Under Reorganization Plan No. 4 of 1978, effective December 31, 1978, the authority of the Secretary of the Treasury to issue interpretations with respect to § 4975 of the Code was transferred, with ce…
  5. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015related by meaning
    …enefit plans. Mr. Snyder was the actuary for the Sterling Plan from its inception, and he performed annual calculations, including valuations, for the plan which he shared with its participating employers. None of these valuations was peer reviewed. B. BCA and BSGLLC During the subject years Mr. Snyder and his family o…
  6. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    PBGCPBGC Opinion LettersAug 2, 1994
    …at t en out of twelve employers wi thdrew from the Plan in t he three-year period from 1986 through 1988. You represent that two employers wit hdrew in 1986, one in 1987, and seven of the nine rem aining e mplo yers in 1988. Of the seven employers that withdrew in 1988, five belonged to the same emp loyer a ssocia tion…
  7. 84 FR 33002 — Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment
    IRCFinal Rules (FR)Jul 11, 2019
    y 11, 2019. Applicability date: March 2, 1988. FOR FURTHER INFORMATION CONTACT: Dara Alderman at (202) 317-5500. SUPPLEMENTARY INFORMATION: Background The final regulations (TD 8179) that are the subject of this correction are under section 52 of the Internal Revenue Code. Treasury Decision 8179 was corrected at 53 FR …
  8. 81 T.C. 652; 81 T.C. No. 38 — Doty v. Commissioner
    IRCCourt RulingsSep 28, 1983related by meaning
    married in Minnesota during 1949 and remained so until 1973. They moved to California in July of 1958 and have resided there continuously ever since. On June 14, 1950, Mr. Schulz entered into an agreement with United Feature Syndicate, Inc. (hereinafter thé syndicate), whereby he agreed to produce a cartoon strip enti…
  9. T.C. Memo. 2003-32 — Howard E. Clendenen v. Commissioner
    IRCCourt RulingsFeb 12, 2003
    …rease to taxable income of $7,582 for “Imputed Interest Income” for the taxable year ended June 30, 1988; and (2) the increase to taxable income of $7,498 for “Imputed Interest Income” for the taxable year ended June 30, 1989. Mr. Clendenen conceded: (1) Increases to taxable income of $11,088 for “Dividend Income - Imp…
  10. PLR 200711014 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsMar 16, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200711014 Release Date: 3/16/2007 Index Number: 264.00-00, 72.00-00, 1035.00-00 ------------------------------------------------------------ - ---------------------------------- -------------------------------- ----------------------------…
  11. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    arl Levin, Chairman, Subcommittee on Oversight of Government Management, from Ann McLaughlin, Secretary of Labor, (Feb. 22, 1988). Back to Citation 5.  Although the statute and regulation refer to the amount assessed as “liquidated damages” it is appropriate to treat the amount as a civil money penalty for purposes of …
  12. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005
    …0 12/9/1992 215. Spear Rees & Co. 505 North Brand Boulevard Sixteenth Floor Glendale, CA 91203 1/13/1988 216. Spear, Leeds & Kellog 120 Broadway New York, NY 10271 3/29/1996 217. State Bond and Mortgage Company 8500 Normandale Lake Blvd. Minneapolis, MN 55437 12/21/1990 218. State Employees Credit Union 801 Hillsboroug…
  13. Treas. Reg. § 1.401(a)-20(b) — Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
    IRCRegulationsMay 18, 2016related by meaning
    …idize the QPSA, the cessation must not be effective until the notice is given. For this purpose, an annuity payable to a nonspouse beneficiary elected by the participant, in lieu of a spouse, shall satisfy the QPSA requirement, so long as the survivor benefit is fully subsidized. The notice required by this paragraph m…
  14. Treas. Reg. § 1.401(a)(26)-9(b)(4)(ii)(B) — Effective dates and transition rules.
    IRCRegulationsMay 18, 2016
    …pensated employee receives a contribution allocation for any plan year beginning after December 31, 1988. For this purpose, a contribution allocation with respect to an employee for a plan year beginning before January 1, 1989, may be treated as a contribution allocation for a plan year beginning after December 31, 198…
  15. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001related by meaning
    the no change letter should stand. The first ground was that there was no justifiable basis for reopening the case under Rev. Proc. 94-68, 1994-2 C.B. 803, and section 4023 of the Internal Revenue Manual (the Manual), which in his view were binding on the Internal Revenue Service. The second ground was that respondent …
  16. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995
    …was required to pay Respondent AMCI $100,000.00 per year for five calendar years beginning with the 1988 calendar year. (Stip. Fact 23; J-Ex. 16). 36. Under the terms of the consulting agreement, MPEHA was required to reimburse Respondent AMCI for reasonable and necessary travel and other expenses. (Stip. Fact 24; J-Ex…
  17. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020related by meaning
    cause she was working on other cases, though she did perform some work on the Goldbergs' 2004 examination on January 31, 2008. 3. Analysis and holding We sustain the Office of Appeals' denial of interest abatement for this period. Goldberg has neither identified nor proven that any delay during this period occurred in …
  18. I.R.C. § 403(b)(4) — Taxation of employee annuities
    IRCCode / StatuteJan 6, 2025related by meaning
    …h full year during which the individual was a full-time employee of the organization purchasing the annuity for him, and (b)(4)(B) (B) a fraction of a year (determined in accordance with regulations prescribed by the Secretary) for each full year during which such individual was a part-time employee of such organizatio…
  19. T.C. Memo. 1996-450 — Theodore Souris, P.C., a dissolved corporation, and Theodore Souris, as successor in interest of Theodore Souris, P.C. v. Commissioner
    IRCCourt RulingsOct 2, 1996
    …s which reverted back to the Corporation." The reversion was not reported by the corporation in its 1988 return. However, in the 1988 joint individual income tax return filed by Mr. Souris and his wife, the reversion was reported as "other" or "miscellaneous" income, which was explained in that return as "Theodore Sour…
  20. Treas. Reg. § 1.403(c)-1(d) — Taxability of beneficiary under a nonqualified annuity.
    IRCRegulationsMay 18, 2016related by meaning
    (d) (d) Taxability of beneficiary under a nonqualified annuity on or before August 1, 1969. (d)(1) (1) Except as provided in section 402(d) (relating to taxable years beginning before Janaury 1, 1977), if an employer purchases an annuity contract and if the amounts paid for the contract. (d)(1)(i) (i) On or before Augu…