Ann. 2009-34 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan… IRCAnnouncementsMay 4, 2009
has adopted a written plan that is intended to satisfy the requirements of § 403(b) (including the 2007 regulations) effective as of January 1, 2009. In Rev. Proc. 2007-71, 2007-51 I.R.B. 1184, the Service provided guidance regarding compliance with the 2007 regulations and published model plan language that may be us…
86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAProposed Rules (FR)Proposed Oct 14, 2021
…investment horizons consistent with the plan's articulated funding and investment objectives.” [13] FAB 2018-01 also explained that in the case of an investment platform that allows participants and beneficiaries an opportunity to choose from a broad range of investment alternatives, a prudently selected, well managed,…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
be obtained by contacting the PRA addressee shown in the 2022 Program Notice.
Regulatory Flexibility Analysis
The Regulatory Flexibility Act (RFA) [2] imposes certain requirements with respect to federal rules that are subject to the notice and comment requirements of section 553(b) of the Administrative Procedure Act,…
Notice 2007-82 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 29, 2007
…de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, this Bulletin, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the target…
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
he Administrative Procedure Act, or any other law, and are likely to have a significant economic impact on a substantial number of small entities.[14] Pursuant to section 605 of the RFA, the Department certifies that these proposed amendments to PTE 2002-51 will not have a significant economic impact on a substantial n…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…lan fiduciaries.
f. Interpretive Bulletin 2015-1 (IB 2015-1) and Field Assistance Bulletin 2018-01 (FAB 2018-01)
The final rule also withdraws IB 2015-1 and removes it from the Code of Federal Regulations. Accordingly, as of publication of this final rule, IB 2015-1 may no longer be relied upon as reflecting the Depart…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007related by meaning
ning on or after January 1, 2009.
Par. 3. Sections 1.125-5, 1.125-6 and 1.125-7 are added to read as follows:
§1.125-5 Flexible spending arrangements. (a) Definition of flexible spending arrangement—(1) In general. An FSA generally is a benefit program that provides employees with coverage which reimburses specified, i…
Rev. Rul. 2007-67 — Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum… IRCRevenue RulingsNov 26, 2007
rtunity Act of 2007 applies to notices under section 6404(g)(1) that are provided on or after November 26, 2007.
Rev. Proc. 2007-67 Rev. Proc. 2007-67 Change in accounting method. This document allows taxpayers, under certain conditions, to request to revise the year of change for a Form 3115, Application for Change in…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
CFR 54.9816-8(b)(2)(iii)(A)(
1), (
4), (
6), (
7), (
10), and (
11); 29 CFR 2590.716-8(b)(2)(iii), 29 CFR 2590.716-8(b)(2)(iii)(A)(
1), (
4), (
6), ( 7), (
10), and (
11); 45 CFR 149.510(b)(2)(iii), and 45 CFR 149.510(b)(2)(iii)(A)(
1), (
4), (
6), (
7), (
10), and (
11). The Departments are finalizing with modificati…
IRCCourt RulingsApr 2, 2020
A Knighton indicated in her activity log for
September 20, 2007, that she "need[ed] to research to determine of [sic] this
[carryback] is acceptable." Also on September 20, 2007, RA Knighton prepared and sent an additional
IDR to the Goldbergs, giving them a two-week due date "with understanding that
additional time ma…
89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern IRCFinal Rules (FR)May 6, 2024related by meaning
OC-compliant and 7,500,000 kg are not FEOC-compliant. M determines which battery cells are FEOC-compliant through an allocation-
( printed page 37771) based determination with respect to battery cells manufactured or assembled in the battery cell production facility. Under this paragraph (c)(3)(ii)(C), any allocation w…
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
lective contributions. (2008 C. L.)
Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding § 411(a), as amended by § 904 of PPA ’06. (2008 C. L.) Rev. Rul. 2012-4, 2012-8 I.R.B. 386, describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from …
Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 28, 2009
…of the Code were published on December 29, 2004 (69 Fed. Reg. 78144).[7] (2004 C. L.). Announcement 2007-59, 2007-1 C.B. 1448, provides that a plan will not fail to satisfy the requirements of a § 401(k) safe harbor plan because of a mid-year change to implement a designated Roth contribution program. (2007 C. L.).
PPA…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007
INCOME TAX
Rev. Rul. 2007-34 Rev. Rul. 2007-34
LIFO; price indexes; department stores. The March 2007 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referen…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due.
(2) If a contributing spo…
ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
elp provide a more complete crosswalk between DFE and plan filings. The Agencies determined that the burden would outweigh the benefit in that regard. In addition, the Agencies considered, but decided against, requiring CCTs and PSAs that file the Form 5500 Annual Return/Report and 103-12 IEs to complete both Schedule …
75 FR 9360 — Investment Advice-Participants and Beneficiaries ERISAProposed Rules (FR)Proposed Mar 2, 2010
…b site at:
http://www.dol.gov/ebsa/regs/cmt-investmentadvicefinalrule.html.
Back to Citation
3. FAB 2007-1 provides that “the fees or other compensation (including salary, bonuses, awards, promotions or any other thing of value) received, directly or indirectly
from an employer, affiliate or other party,
by a fiduc…
IRCRegulationsSep 9, 2016
…tion date of January 1. Section 436 applies to Plan R for 2008. The valuation interest rate for the 2007 plan year for Plan R is 7%. The fair market value of assets of Plan R as of January 1, 2007, is $1,000,000. The actuarial value of assets of Plan R as of January 1, 2007, is $1,200,000. The current liability of Plan…