Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g… IRCNoticesJan 19, 2016related by meaning
…ion services provided to employees or other individuals before a data breach occurs.
EMPLOYEE PLANS
Notice 2016–03 Notice 2016–03
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…
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 2016-16 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… IRCNoticesFeb 16, 2016related by meaning
…the annualized cost to respondents are not relevant, because each collection of information in this notice is a one-time collection. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax r…
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 …
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…
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…
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
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…
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…
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 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
…has advised Treasury and the Service that section 101(m) of ERISA does not require plans to furnish notices before January 1, 2007. Pursuant to this interpretation, plans with plan years beginning on or after January 1, 2007, but before February 1, 2007, are not required to furnish the model notice included herein (or …
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,…
Notice 2022-27 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,… IRCNoticesMay 31, 2022related by meaning
…uch practice and prescribe the disciplinary sanctions for violating the regulations.
EMPLOYEE PLANS
Notice 2022-27, page 1151.
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…
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
…ons, annuities, and certain other deferred income.
* * * * *
d-35. * * *
A. A payor may provide the notice required under section 3405 (including the abbreviated notice described in d-27 of §35.3405-1T and the annual notice described in d-31 of §35.3405-1T) to a payee on a written paper document. However, see §1.401(a)…
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…
IRCCourt RulingsSep 2, 2021
…ner, T.C. Mem o. 1989-599, 58 T.C.M. (CCH) 606, 608 (1989);
Isenberg v. Com m issioner, T.C. Mem o. 1987-269, 53 T.C.M. (CCH) 946, 955
(1987); Vandenhoff v. Com m issioner, T.C. Mem o. 1987-116, 53 T.C.M. (CCH)
271, 277 (1987). This industry often requires its participants to m aintain a passion
for the work because, w…
81 FR 25540 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCFinal Rules (FR)Apr 28, 2016related by meaning
…s of paragraph (f)(3)(iv) of this section are satisfied.
(iv)
No false or misleading information. A notice given under paragraph (f)(1) of this section may not include false or misleading information (or omit information in a manner that causes the information provided to be misleading).
(4)
Other notice requirement.
A…