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Go to Ann. 2006-56 (not yet in the library — opens the official source)
77 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200814005 Release Date: 4/4/2008 Index Numbers: 72.02-00, 848.00-00, 7702.00-00 -------------------------- ------------------------------------------------------------ ------------------ ---------------------------------- -----------------…
  2. 77 FR 5454 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans
    IRCProposed Rules (FR)Proposed Feb 3, 2012related by meaning
    ived by May 3, 2012. Outlines of topics to be discussed at the public hearing scheduled for June 1, 2012, must be received by May 11, 2012. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-110980-10), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-…
  3. Ann. 2016-32 — This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan docu…
    IRCAnnouncementsOct 3, 2016related by meaning
    …expected to invite comments on the modifications. DRAFTING INFORMATION The principal author of this announcement is Angelique Carrington of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this announcement, contact Ms. Carrington at (202) 317-4148 (not a tol…
  4. 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…
  5. 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…
  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 200949036 — 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: 200949036 Release Date: 12/4/2009 Index Number: 72.00-00 --------------------------------------------- ------------------------------------------ ---------------------- ---------- -------------------------------- Person To Contact: ------…
  8. 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…
  9. PLR 200742010 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsOct 19, 2007related by meaning
    …r and subsequent submissions by Taxpayer requesting ruling concerning the issuance of deferred gift annuities and the application of section 72 of the Internal Revenue Code. 1 FACTS Taxpayer represents that is a public charity within the meaning of section 509 of the Internal Revenue Code and is exempt from tax under s…
  10. 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…
  11. PLR 202052004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 24, 2020related by meaning
    a L. Baxter Senior Technician Reviewer, Branch 4 (Financial Institutions & Products) cc: -------------------------------- ---------------------------- ------------------------------------------------------- -------------------------------- --------------------------------- ---------------------------------- -------- --…
  12. 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 …
  13. 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…
  14. Ann. 2004-58 — Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effect…
    IRCAnnouncementsJul 19, 2004related by meaning
    …nefit to be more valuable than the QJSA. Contact Information For further information regarding this announcement, please contact Diane Bloom at (202) 283-9888, or Linda Marshall at (202) 622-6090. These numbers are not toll-free.
  15. 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 …
  16. 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…
  17. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011
    … $33,498. Ninety percent of petitioner's 2006 tax liability is $30,148. Thus, petitioner's required annual payment for 2006 was $330; i.e., the lesser of 90 percent of her 2006 tax liability and 100 percent of her 2005 tax liability. Petitioner does not assert, and we do not find, that any of the statutory exceptions i…
  18. Ann. 2005-29 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio…
    IRCAnnouncementsApr 25, 2005related by meaning
    nguage “under paragraph (c)(1)”. 5. Section 1.401(a)(9)-6(d) Example 3. (i) of A-13, is amended by adding a new second sentence “E was born in 1935.”. 6. Section 1.401(a)(9)-6(f) Example 8. (ii) of A-14, last sentence of the paragraph the word “be” is removed. Cynthia E. Grigsby, Acting Chief, Publications and Regulati…
  19. T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner
    IRCCourt RulingsMar 5, 2007
    …ief under section 6015(f) for the years in issue. 3 Based on Billings v. Commissioner , 127 T.C. 7 (2006), and Commissioner v. Ewing , 439 F.3d 1009 (9th Cir. 2006), revg. 118 T.C. 494 (2002) and vacating 122 T.C. 32 (2004), we dismissed this case for lack of jurisdiction by order dated October 2, 2006. See also Bartma…
  20. PLR 201129029 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJul 22, 2011related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201129029 Release Date: 7/22/2011 Index Number: 72.00-00, 165.03-00, 11.00 - 00, 1092.02-01, 1011.00-00, 1233.02-00 -------------------- -------- ----------------------- ---------------------------- Third Party Communication: None Date of…