Notice 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… IRCNoticesOct 20, 2008
…00 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000
Mortality tables for 2013 Valuation dates occurring during 2013 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2013
MALE MALE MALE FEMALE FEMALE FEMALE UNISEX
Age 2013 Non-Annuitant Tab…
PBGCFinal Rules (FR)Dec 22, 2017related by meaning
inspired by the guidelines in EBSA's FAB.[21]
The proposed standard listed five specific search methods. The first three were to
( printed page 60807) seek information from records of the plan that is closing out, from the employer, and from other plans of the employer (including health plans), and to mine these source…
Notice 2013-52 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in August 2013; the 24-month average segment rates;… IRCNoticesAug 26, 2013
…unding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from July 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of July 2013 are, respectively, 1.34, 4.45, and 5.44. For plan years beginning on or after January 1, 2012,…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMay 5, 2015
…was a "bigger issue"--petitioners' failure to make sufficient estimated tax payments to cover their 2013 Federal tax
liability. Specifically, SO Okubena told Mr. Curosh that the $43,000 of estimated
tax payments that petitioners had made so far was insufficient to cover their 2013
- 11 -
[*11] tax liability and that sh…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Rev. Proc. 2014-28 — This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing o… IRCRevenue ProceduresApr 14, 2014
Rev. Proc. 2014–28
SECTION 1. PURPOSE
This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitte…
Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013
…ment Program (“Audit CAP”). Rev. Proc. 2008-50 modified and superseded.
ADMINISTRATIVE
Announcement 2013-9 Announcement 2013-9 This announcement addresses a typographical error in the Schedule of User Fees found in Appendix A of Revenue Procedure 2013-1, 2013-1 I.R.B. 1, wherein the reduced user fee for a letter ruling…
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…
Rev. Rul. 2013-2 — 2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in … IRCRevenue RulingsMar 4, 2013
INCOME TAX
Notice 2013-12 Notice 2013-12
This notice reports the results of the section 48C Phase I program and, as provided by section 48C(d)(4) of the Code, establishes a second phase of the qualifying advanced energy project program (“the section 48C Phase II program”) to distribute the section 48C Phase I credits t…
ERISAFinal Rules (FR)May 17, 2024related by meaning
…le interpretation of section 404 of ERISA with respect to matters not specifically addressed in the FAB. The Department is continuing that temporary enforcement policy under these interim final rules. As described below in its general request for comments in Section F, the Department requests comment on whether the PBG…