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87 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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, 2008
    uation date for the second plan year that begins before 2008 (the 2006 plan year), including the increase in current liability for the 2006 plan year. For purposes of determining the FTAP for the 2007 plan year, the value of net plan assets is determined as the value of plan assets under § 412(c)(2) as in effect for th…
  2. PLR 201617004 — Amounts Not Receivable as Annuities
    IRCPrivate Letter RulingsApr 22, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201617004 Release Date: 4/22/2016 Index Number: 72.07-00, 72.19-00, 72.22 - 00, 101.05-00, 264.03-00, 264.04-00, 264.05-00, 7702.00-00, 7702.17-00, 7702A.03-03 ------------------------------------------- -------------------------- -------…
  3. Notice 2007-7 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai…
    IRCNoticesModified Jan 29, 2007
    …cial correction method that is available for a § 303 excess distribution made prior to September 1, 2006, provided that the correction is completed by March 15, 2007. Second, if correction is completed by December 31, 2007 (even if the § 303 excess distribution occurs after September 1, 2006), a plan may correct a § 30…
  4. PLR 202452004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 27, 2024related by meaning
    …ncerning the application of § 72 of the Internal Revenue Code (the “Code”) to a contingent deferred annuity contract (the “Contract”) that it plans to issue to, or for the benefit of, Individual. This letter ruling is being issued electronically in accordance with section 7.02(2) of Rev. Proc. 2024-1, 2024-1 I.R.B. 1. …
  5. PLR 200949007 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 4, 2009related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 200949007 Release Date: 12/4/2009 Index Number: 72.00-00, 165.03-00, 1.11-00, 1092.02-01 -------------------- ------------------------------- ----------------------- Person To Contact: ----------------------------------------- Telephone N…
  6. Notice 2007-67 — Section 906 of Pension Protection Act of 2006; Indian tribal governments; extension of transition relief. This notice extends the transition relief for plans o…
    IRCNoticesAug 27, 2007
    …additional transition issues need to be addressed. III. Extension of Transition Relief under Notice 2006-89 Since the issuance of Notice 2006-89, the Service and Treasury have continued to consult with Indian tribal government representatives. Based on those consultations and the comments received in response to Notice…
  7. PLR 201519001 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsMay 8, 2015related by meaning
    …rning the application of certain provisions of the Internal Revenue Code (the “Code”) to a deferred annuity contract. FA CTS The Taxpayer i s a life insurance company within the meaning of § 816(a) of the Code, joins in filing a consolidated federal income tax return with Parent Company on a
  8. 89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    …mation collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74063 and the proposed amendments to the class exemption PTE 2006-06 at 77 FR 74055. At the same time, the Department also submitted the ICR to OMB in accordance with 44 U.S.C. 3507(d). The amen…
  9. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    s key terms, and (6) addresses other important issues affecting clarity and general draftsmanship under any guidelines issued by the Attorney General. Section 3(c) of E.O. 12988 requires Executive agencies to review regulations in light of applicable standards in section 3(a) and section 3(b) to determine whether they …
  10. 79 FR 37633 — Longevity Annuity Contracts
    IRCFinal Rules (FR)Jul 2, 2014related by meaning
    …e applicable. Back to Citation 2.  These illustrations assume a three-percent interest rate, no pre-annuity-starting-date death benefit, use of the Annuity 2000 Mortality Table for males and females, no indexation of the annuity stream for inflation, and no load for expenses. (If the annuity were provided under an empl…
  11. 75 FR 65567 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
    IRCFinal Rules (FR)Oct 26, 2010related by meaning
    icipants, and beneficiaries. DATES: The correction is effective October 26, 2010, and is applicable on July 26, 2007. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, John Tolleris at(202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or Jason Levine at (202) 283…
  12. Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev…
    IRCNoticesOct 23, 2006
    …t would otherwise be payable upon an event, such as a separation from service, an election in 2006 cannot change the amount that would be payable in 2006 if the service provider separated from service in 2006. In addition, a deferral election may be made with respect to an amount that is a short-term deferral within th…
  13. Ann. 2004-43 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri…
    IRCAnnouncementsModified May 24, 2004related by meaning
    nesses or other for-profit institutions, and nonprofit institutions. The estimated total annual reporting and/or recordkeeping burden is 12,000 hours. The estimated annual burden per respondent/recordkeeper varies from 20 to 100 hours, depending on individual circumstances, with an estimated average of 60 hours. The es…
  14. T.C. Memo. 2010-146 — Peggy Ann Sears v. Commissioner
    IRCCourt RulingsJul 6, 2010
    ;T . C . . : ;Memo . 2010-14 6 PEGGY ANN SEARS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 12454-08, .- . . Filed July 6, 2010 . Peggy Ann Sears,- pro se . John W . Strate , for respondent . MEMORANDUM-FINDINGS OF FACT AND OPINIO N MARVEL, Judge : : Respondent determined a $6,093 .70 defic…
  15. PLR 200818018 — Substantially Equal Payments
    IRCPrivate Letter RulingsMay 2, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200818018 Release Date: 5/2/2008 Index Number: 72.20-04 ------------------------------------------------------------ - --------------------------- ---------------------------------- ------------------------------------ Third Party Communic…
  16. Ann. 2011-79 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indi…
    IRCAnnouncementsDec 19, 2011
    …. [42] Joint Committee on Taxation, Technical Explanation of H.R. 4, the “Pension Protection Act of 2006” as passed by the House on July 28, 2006, and considered by the Senate on August 3, 2006 (JCX-38-06), August 3, 2006, 109th Cong., 2nd Sess. 244 (2006). [43] Section 861 of PPA ’06 amended sections 401(a)(5)(G) and …
  17. Treas. Reg. § 1.409(p)-1(b)(2)(iv)(C) — Prohibited allocation of securities in an S corporation.
    IRCRegulationsMay 18, 2016
    …ple.(i) Facts. Corporation M, an S corporation under section 1361, establishes Plan P as an ESOP in 2006, with a calendar plan year. Plan P is a qualified plan that includes terms providing that a prohibited allocation will not occur during a nonallocation year in accordance with section 409(p). On December 31, 2006, a…
  18. PLR 201001016 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJan 8, 2010related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201001016 Release Date: 1/8/2010 Index Number: 72.00-00, 165.03-00, 1.11 - 00, 1092.02-01 ---------------------------- ------------------------ ----------------------- ----------- Person To Contact: ---------------------------------------…
  19. Treas. Reg. § 1.436-1(j)(5)(iii)(D) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016
    (j)(5)(iii)(D) (D) Special asset determinations for 2006 adjusted funding target attainment percentage —(1) General rule. If the adjusted funding target attainment percentage for the 2007 plan year is determined under the rules of paragraph (j)(5)(iii)(C) of this section, then the value of plan assets is determined as …
  20. T.C. Memo. 2011-31 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsFeb 1, 2011
    …ed on April 19, 2007, reported zero wages, $79 of taxable interest, and $121 of taxable pension and annuity income. Petitioner claimed the standard deduction, a filing status of married filing separately, and one exemption, and he sought a refund of $5,474. Petitioner attached to the 2006 Form 1040 a Form 4852 that als…