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73 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 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
    …rough application of the male Weighting Factors for Small Plans (the “Weights”) to the Male Base Nonannuitant and Annuitant Mortality Tables (Year 2000) as set forth in § 1.430(h)(3)-1. Similarly, the Female Base Combined Mortality Table (Year 2000) is the table determined through application of the female Weights to t…
  2. T.C. Memo. 2011-56 — Delores Chenault v. Commissioner
    IRCCourt RulingsMar 9, 2011related by meaning
    … around 1993 petitioner applied for and was approved to receive monthly payments under two separate annuity contracts. First, petitioner applied to the Retirement Board (city board) of the Municipal Employees' Annuity and Benefit Fund of Chicago (city) for an annuity (city annuity). By letter dated September 21, 1993, …
  3. Rev. Proc. 2007-37 — Funding; substitute mortality tables; non-multiemployer defined benefit plans. This procedure provides guidelines for requesting letter rulings for substitute …
    IRCRevenue ProceduresJun 18, 2007
    …ough application of the male Weighting Factors for Small Plans (the “Weights”) to the Male Base Non-Annuitant and Annuitant Mortality Tables (Year 2000) as set forth in § 1.430(h)(3)-1. Similarly, the Female Base Combined Mortality Table (Year 2000) is the table determined through application of the female Weights to t…
  4. 80 T.C. 789; 80 T.C. No. 40 — Benson v. Commissioner
    IRCCourt RulingsApr 26, 1983related by meaning
    …975, and 1976 were timely filed with the Internal Revenue Service Center in Fresno, Calif. Issue 1. Annuity Payments On November 30,1964, Marion executed a power of attorney empowering her attorney, Harry Margolis, to create a trust (hereinafter the ABC trust) with the Aruba Bonaire Curacao Trust Co., Ltd. (hereinafter…
  5. 98 T.C. 283; 98 T.C. No. 23 — Aronson v. Commissioner
    IRCCourt RulingsMar 18, 1992
    …y Maryland statute to replace the former Maryland Savings Share Insurance Corp. Md. Fin. Inst. Code Ann. secs. 10-102, 10-101 (1986). Funds are appropriated to MDIF “to the extent necessary to protect holders of savings accounts in member associations”, and to enable MDIF “to meet its obligations under a hardship withd…
  6. U.S. Tax Court — Anna E. & Mark S. Warrington v. Commissioner
    IRCCourt RulingsJul 19, 2007related by meaning
    j S M 'Q -" P " " , T .C . Summary Opinion 2007-122 UNITED STATES TAX COUR T ANNA E . AND MARK S . WARRINGTON, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 6035-06S . Filed July 19, 2007 . Anna E . and Mark S . Warrington, pro sese . Roland E . Collins, Jr . , for respondent . RUWE, Judge :…
  7. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023related by meaning
    …sumed commencement of benefits for the beneficiary. (ii) Examples of calculation using separate non-annuitant and annuitant tables. For a 45-year-old active participant who is projected to commence receiving an annuity at age 55, benefit liabilities are determined using the non-annuitant mortality tables for the period…
  8. 60 T.C. 469; 60 T.C. No. 52 — Estate of Bell v. Commissioner
    IRCCourt RulingsJun 26, 1973related by meaning
    … Code of 1954, as amended, unless otherwise indicated. In fact, some commentators define a “private annuity” as a “transfer of property to a transferee (obligor), who lias not from time to time written annuities, in consideration of tbe transferee’s unsecured promise to make periodic payments of money, for a specified …
  9. Treas. Reg. § 1.401(a)-20(c) — Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
    IRCRegulationsMay 18, 2016related by meaning
    (c) (c) Renegotiation. For purposes of obtaining any required spousal consent, any renegotiation, extension, renewal, or other revision of a loan shall be treated as a new loan made on the date of the renegotiation, extension, renewal, or other revision.
  10. PLR 201105005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsFeb 4, 2011related by meaning
    …s as its basic function the systematic liquidation of a fund.” Accordingly, [e]ach payment under an annuity may be considered to represent a combination of principal and interest income and PLR - 10 8253-08 6 a survivorship ele ment. Although not completely accurate, one can view the operation of an annuity as follows:…
  11. T.C. Memo. 2016-110 — Kenneth L. Mallory & Larita K. Mallory v. Commissioner
    IRCCourt RulingsJun 6, 2016
    …olicy provided that interest accrued on the loans, that the interest was payable by Kenneth Mallory annually, and that any unpaid interest would be added to the outstanding loan amount (i.e., that the unpaid interest would be "capitalized"). The outstanding loan amount (including capitalized interest) was defined as "p…
  12. PLR 200949036 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 4, 2009related by meaning
    periodic payments. A deferred annuity contract may, at the election of the individual, be surrendered before annuity payments b egin, in exchange for the cash value of the contract….The committee believes that the use of deferred annuity contracts to meet long-term investment goals, such as income security, is still a…
  13. Treas. Reg. § 1.415(b)-2 — Multiple annuity starting dates. [Reserved]
    IRCRegulationsSep 9, 2016related by meaning
    Multiple annuity starting dates. [Reserved]
  14. 82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCFinal Rules (FR)Oct 5, 2017
    …et of mortality improvement rates that are used to project mortality rates for years after the year 2000. The mortality tables included in those regulations are based on the mortality tables included in the RP-2000 Mortality Tables Report (based on an experience study for the period 1990-1994 and referred to in this pr…
  15. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007related by meaning
    SPECIAL ANNOUNCEMENT Announcement 2007-100 Announcement 2007-100 The Twentieth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on December 13 and 14, 2007, at the Grand Hyatt Washington Hotel in…
  16. Notice 2010-83 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi…
    IRCNoticesDec 20, 2010
    …that it ends with the same year that would apply in the absence of the shortfall method. Rev. Proc. 2000-40, 2000-2 C.B. 357, provides for certain changes that can be made in a plan’s funding method (including a plan’s asset valuation method) that are automatically approved by the Service. An asset valuation method tha…
  17. REG-143601-06 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
    IRCProposed Rules (FR)Proposed Jun 11, 2007
    …he new mortality tables under section 430(h)(3)(A) would be based on the tables contained in the RP-2000 Mortality Tables Report. In response to Notice 2003-62, commentators generally recommended that the RP-2000 mortality tables be the basis for the mortality tables used under section 412(l)(7)(C)(ii). The IRS and the…
  18. T.D. 9142 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,…
    IRCTreasury DecisionsAug 23, 2004
    …tic enrollment principles applicable to section 401(k), 403(b), and 457 plans under Revenue Rulings 2000-8, 2000-1 C.B. 617; 2000-35, 2000-2 C.B. 138; and 2000-33, 2000-2 C.B. 142, apply to deemed IRAs. These revenue rulings specify the criteria to be met in order for an employee’s compensation to be automatically redu…
  19. PLR 202144004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsNov 5, 2021related by meaning
    … a consolidated return with Paren t. Taxpayer proposes to offer two types of non-qualified deferred annuity contracts (the “Adviser Contracts”). Each Adviser Contract will be issued to and owned by an individual or issued to and owned by “a trust or other entity as an agent for a natural p erson” within the meaning of …
  20. PLR 200103017 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2001
    … This ruling is directed only to Entity E and applies only to the amended Plan submitted on June 7, 2000 as revised by the amendments submitted on October 4, 2000, and to the trust document submitted on June 7, 2000. If either the Plan or trust document is significantly modified, this ruling will not necessarily - 4 - …