88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
v
website), including as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration. PRA Addressee:
Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administr…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024related by meaning
s raised in the request, the persons may still submit a comment to EP Determinations with respect to the matters on which the DOL declines to comment; (8) The specific dates by which a comment to EP Determinations or, a request to the DOL must be received to preserve the right of comment (see section 19A of this revenu…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023related by meaning
virus-related distribution rules even if plan provisions are not changed. It also provides plan amendment deadlines for section 2202 of the CARES Act. (e) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to …
Notice 2010-15 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A… IRCNoticesFeb 8, 2010related by meaning
payments taken into account in determining the employer’s § 45P credit are also taken into account in determining the other credit.
Comments Requested The Service is considering issuing additional guidance regarding the above sections of the HEART Act, and comments are requested regarding such possible guidance. Writte…
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007related by meaning
…d shares to pay off an exempt loan as long as equal amounts are allocated to participant accounts. (2005 C. L.).
Hurricane Relief:
Katrina Emergency Tax Relief Act of 2005, Pub. L. 109-73. (2005 C. L.).
Notice 2005-92, 2005-2 C.B. 1165. (2005 C. L.).
Announcement 2005-70, 2005-2 C.B. 682. (2005 C. L.).
Gulf Opportunity…
Ann. 2025-2 — On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of… IRCAnnouncementsJan 6, 2025related by meaning
ADMINISTRATIVE
Announcement 2025-3, page 306.
This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.
EMPLOYEE PLANS, EXCISE TAX, INCOME TAX
Announcement 2025-2, page 305.
On July 19, 2024, the Treasury Depa…
Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) IRCNoticesJul 8, 2024related by meaning
ent and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket.
V. PAPERWORK REDUCTION ACT The collection of information contained in this notice has been submitted to the Office of Management and Budget in accordance with the Paperwork Reduction Act (PRA) (44…
T.D. 9419 — Final regulations under section 430 of the Code provide mortality tables to be used in determining present value or making any computation for purposes of appl… IRCTreasury DecisionsOct 6, 2008related by meaning
INCOME TAX
Rev. Rul. 2008-49 Rev. Rul. 2008-49
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for October 2008.
REG-140029-07 REG-140029-07
Proposed regulation…
IRCPrivate Letter RulingsJan 19, 2001related by meaning
dopted temporary or final regulations are inconsistent with any
conclusion in the ruling. See section 12.04 of Rev. Proc. 2000-1, 2000-1 I.R.B. 4, 46. However, when the criteria in section 12.05 of Rev. Proc. 2000-1 are satisfied, a ruling
is not revoked or modified retroactively except in rare or unusual circumstances…
Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… IRCNoticesDec 27, 2005related by meaning
…s are allocated to participant accounts. (New).
Katrina Relief:
Katrina Emergency Tax Relief Act of 2005, P. L. 109-73. (New).
Notice 2005-92, 2005-51 I.R.B. 1165 (December 19, 2005). (New).
Announcement 2005-70, 2005- 40 I.R.B. 682. (New).
Miscellaneous:
Rev. Rul. 2001-62, 2001-2 C.B. 632, provides guidance with respe…
IRCPrivate Letter RulingsFeb 6, 2015related by meaning
ternal Revenue Bulletin for the making of an election or application for relief in respect
of tax under, among others, Subtitle A of the Code.
Section 301.9100-2 of the Regulations lists certain elections for which automatic
extensions
of time to file are granted. Section 301.9100-3 generally provides guidance
with res…