IRCRegulationsSep 9, 2016related by meaning
(f)(3)(ii)(B) (B) No alternative method of delivery. A notice under this paragraph (f) must be provided in written or electronic form.
(f)(3)(iii) (iii) Additional information in notice. A notice given under paragraph (f)(1) of this section is permitted to include information in addition to the information that is requ…
IRCCourt RulingsMar 28, 1994
…contained sufficient data to calculate their excise tax liability. We have, however, taken judicial notice of the Form 5500-R for 1987 and Form 5500-C for 1988 prescribed by the Internal Revenue Service (IRS). The 1987 Form 5500-R, on line 7, requires the plan to report fiduciary information in a “yes or no” format. We…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
…D)(iii) of ERISA, the Department of Labor issued proposed 29 CFR 2540.305-1, which includes a model notice for plans in critical status. See 73 FR 15688 (Mar. 25, 2008). However, section 102(b)(1)(C) of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, signed into law on December 23, 2008, tra…
IRCRegulationsSep 9, 2016
…is a member of the top-100 employees within the meaning of paragraph (a)(2)(ii) of this A-3 for the 1987 year and 1990 year, the results are as follows: Year Compensation Status Comments 1986 $45,000 N/A Although prior to 414(q) effective date, 1986 constitutes the look-back year for purposes of determining the highly …
Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… IRCNoticesSep 22, 2008related by meaning
…hanges should be granted for the 2009 plan year.
DRAFTING INFORMATION The principal authors of this notice are David Ziegler of the Employee Plans, Tax Exempt and Government Entities Division, and Lauson C. Green and Linda S. F. Marshall of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Gove…
Notice 2006-107 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ… IRCNoticesModified Dec 18, 2006related by meaning
…e confidential, as required by 26 U.S.C. § 6103.
DRAFTING INFORMATION The principal drafter of this notice is Robert Gertner of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans’ taxpayer assistance telephone service at (877…
ERISARegulationsJan 1, 2017
…ice credited to the employee for vesting. The employee is re-employed by the employer on January 1, 1987 completing an hour of service on that date. Under § 2530.200b-4(b)(1), therefore, January 1, 1987 is the employee's reemployment commencement date. In 1987, the employee completes the number of hours of service requ…
REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
…e rate of future benefit accrual.
* * * * *
A-13. * * *
(c) * * *
(1) * * * (ii) The section 204(h) notice is delivered using an electronic medium under a system that satisfies the applicable notice requirements of §1.401(a)-21.
* * * * *
Mark E. Matthews,
Deputy Commissioner for
Services and Enforcement. Note
(Filed b…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
977) (“The attention of interested parties is directed to the fact that regulation 2550.408c-2 replaces Interpretive Bulletin 75-6”).
Back to Citation 7.
41 FR 3289 (Jan. 22, 1976).
Back to Citation
8.
43 FR 47713 (Oct. 17, 1978). Congress subsequently ratified Reorganization Plan No. 4 in 1984. See Sec. 1, Public La…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
…ility Act For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking (REG-119294-25) published elsewhere in this issue of the Federal Register.
Pursuant to section 7805(f), these temporary regulations will be submitted to the Chief Counsel of Advocacy of the …
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
…start of funding resulted in an increased loss to the insurance program.
Treatment of UCEBs in OBRA 1987
Congress first explicitly addressed UCEBs in funding reforms contained in the Pension Protection Act of 1987, enacted as part of Public Law 100-203, the Omnibus Budget Reconciliation Act of 1987 (OBRA 1987). The OBR…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
… * *
Par. 9. Section 1.7476-2 is amended by revising paragraph (c)(2) to read as follows:
§1.7476-2 Notice to interested parties.
* * * * * (c) * * *
(2) If the notice to interested parties is delivered using an electronic medium under an electronic system that satisfies the applicable notice requirements of §1.401(a)-…
76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
…start of funding resulted in an increased loss to the insurance program.
Treatment of UCEBs in OBRA 1987
Congress first explicitly addressed UCEBs in funding reforms contained in the Pension Protection Act of 1987, enacted as part of Public Law 100-203, the Omnibus Budget Reconciliation Act of 1987 (OBRA 1987). The OBR…
Notice 2012-64 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 29, 2012related by meaning
EMPLOYEE PLANS
Notice 2012-64 Notice 2012-64
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2012; the 24-month average segment rates; the fu…
IRCCourt RulingsAug 30, 1993
…udge set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge: By statutory notice of deficiency dated July 10, 1990, respondent determined deficiencies in and additions to Lee Engineering Supply Co., Inc.'s (petitioner) Federal excise taxes for taxable years ended January 31, 1985 (FYE 1985), a…
IRCRegulationsSep 9, 2016
…December 31, 1988. (i) The average value as of December 31, 1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,000) (24,000) (25,000) Expenses (6,500) (7,000) (7,500) Interest and dividends 8,000 44,…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
…or participants, as applicable.
Not assessed for the period after distribution of assets has begun.
Notice of plan benefits Notice of intent to terminate
5. Annual Financial and Actuarial Information Reporting
ERISARegulationsJan 1, 2017
…l, this section is effective for purposes of identifying the assets of a plan on or after March 13, 1987. Except as a defense, this section shall not apply to investments in an entity in existence on March 13, 1987, if no plan subject to title I of the Act or plan described in section 4975(e)(1) of the Code (other than…
Notice 2011-19 — This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an esta… IRCNoticesMar 14, 2011related by meaning
…ers (including any employer sponsoring a plan described in the preceding sentence) can rely on this notice for periods after March 14, 2011. Drafting Information:
The principal author of this notice is Robert Gertner of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding t…
ERISACourt RulingsAug 25, 1995
…tion Board of Managers, Respondent Taggart signed a conflict of interest statement, dated March 17,
1987. (Stip. Fact 10; J-Exs. 26-27).
13. On or about September 17, 1987, the TPEHA Board of
anagers passed a resolution approving a merger between TPEHA and
the Missouri Pacific Employees' Hospital Association. (Stip.
Fa…