Notice 2009-57 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesJul 20, 2009related by meaning
… section 168(k)(4)(H) are or are not made. Rev. Procs. 2008-65 and 2009-16 modified.
EMPLOYEE PLANS
Notice 2009-57 Notice 2009-57 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 …
IRCCourt RulingsFeb 9, 1998
rly distribution under section 72(t).
For 1989, petitioner filed an unsigned Form 1040.
Respondent determined that the form was not a valid return and that petitioner was liable for a section 6651(a) addition to tax
for 1989. Section 6651(a)(1) imposes an addition to tax equal to
5 percent of the tax due for each month…
Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … IRCNoticesJul 23, 2012related by meaning
…umber for contact information].
Q-10. What are the acceptable methods of providing a section 101(j) notice?
A-10. A section 101(j) notice must be in writing and may be furnished in any paper or electronic form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided. Per…
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
Notice 2009-63 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesAug 24, 2009related by meaning
INCOME TAX
Notice 2009-70 Notice 2009-70
The Service invites comments on the proper application of the rules relating to the creation and maintenance of multiple layers of forward and reverse section 704(c) gain or loss to partnerships and tiered partnerships, including in the context of partnership mergers and divisi…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021
… to each federal executive agency with respect to its contracts entered into on or after January 1, 1989 (including any increase in amount obligated on or after January 1, 1989, that is treated as a new contract under paragraph (e) of this section).
(2) Contracts not required to be reported. A federal executive agency …
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
… 4980F(g) of the Code and section 204(h)(7) of ERISA, authorize regulations allowing section 204(h) notice to be provided using new technologies.
Back to Citation
6.
71 FR 61877.
Back to Citation
7.
Section 1.401(a)-21(e) defines an applicable notice as any notice, report, statement, or other document required to be …
Notice 2025-60 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 22, 2025related by meaning
ection IV of this notice contains a request for comments regarding section 530A and related sections of the Code.
INCOME TAX
Notice 2025-75, page 867. This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition r…
Notice 2014-53 — This notice provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Internal Revenue Code (Code) and th… IRCNoticesOct 20, 2014related 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…
IRCCourt RulingsApr 19, 2004
refuses to pay a tax liability after notice
and demand. Transcripts of your account show that the
IRS issued a first notice July 19, 1991 and a fourth notice December 16, 1991 on your 1040 198712 [Federal
income tax liability for the 1987 tax year], a first
notice April 26, 1993 and a fourth notice May 17, 1993
on your…
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022related by meaning
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
IRCRegulationsMay 18, 2016
…m Employer M's plan but did not designate this as a withdrawal of an excess deferral. In January of 1989, A notifies Employer M of an excess deferral, specifying a distribution of $500 for 1988. To correct the excess deferrals, A must receive this additional $500 even though A has already withdrawn $1,000 for 1988. A m…
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006related by meaning
…on with the issuance of the final regulations.
SECTION 5. EFFECT ON OTHER DOCUMENTS Nothing in this notice is intended to limit the scope or applicability of the transition relief provided in Notice 2005-1 and the proposed regulations. In addition, this notice is not intended to limit the scope or applicability of the …
IRCCourt RulingsFeb 18, 1997
…EVENUE, Respondent
Docket No. 12931-95. Filed February 18, 1997.
P was a State employee. In October 1989, P
elected to transfer from the State Retirement System to
the State Pension System effective November 1989. As a
consequence, P received a Transfer Refund in 1989
consisting principally of previously taxed
contribu…
Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) IRCNoticesJul 8, 2024related by meaning
…al, as required by section 6103 of the Code.
VI. DRAFTING INFORMATION The principal authors of this notice are Naomi Lehr, Vernon Carter, and Pamela R. Kinard of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice, please c…
Notice 2020-60 — The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers un… IRCNoticesAug 31, 2020related by meaning
… Employee Plans Rulings and Agreements will increase in four categories, effective January 4, 2021.
Notice 2020-60, page 514.
The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § …
IRCCourt RulingsJun 11, 1996
…e Transfer Refund, Mr. Malarkey advised
petitioners to apply for an extension of time to file their 1989
Federal income tax return. Mr. Malarkey further advised
petitioners to withdraw all funds from their IRA's prior to the
extended due date for filing and to include the amounts withdrawn
in their gross income for 198…
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
IRCCourt RulingsJan 31, 2008
…cted in 1984 did not apply t governmental
plans . See sec . 414(p)(9) ; see also supra no e 21 . In 1989, Congress added section 414(p)(11) to the Code .31 Omnibus Budget
Reconciliation Act of 1989 (OBRA), Pub . L . 10 -239, sec .
7841(a)(2), 103 Stat . 2427-2428 . Section 414(p)(11) provides
that "a distribution or pa…
IRCCourt RulingsMay 14, 2001
…s originally enacted, the QDRO rules did not affect
governmental plans. See H. Rept. 101-247, 1443 (1989). In 1989,
however, Congress amended the tax rules relating to governmental
plans to conform them to the qualified plans discussed above,
applying the QDRO rules to distributions from governmental plans.
Omnibus Bud…