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Go to Notice 1997-75 (not yet in the library — opens the official source)
65 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. Notice 2007-99 — Distributions from governmental plans and health and accident insurance; section 845 of PPA '06. As a result of section 845 of the Pension Protection Act of 20…
    IRCNoticesDec 26, 2007related by meaning
    … a self-insured plan. See § 1.105-5(a) of the Income Tax Regulations. IV. EFFECT ON OTHER DOCUMENTS Notice 2007-7 is modified. DRAFTING INFORMATION The principal author of this notice is Angelique Carrington of Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, p…
  2. Treas. Reg. § 54.4980F-1(g)(3)(ii) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
    IRCRegulationsDec 30, 2016related by meaning
    (g)(3)(ii) (ii) Notice requirements. The notices in this paragraph (g)(3)(ii) are— (g)(3)(ii)(A) (A) A notice required under any revenue ruling, notice, or other guidance published under the authority of the Commissioner in the Internal Revenue Bulletin to affected parties in connection with a retroactive plan amendmen…
  3. 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…
  4. 29 C.F.R. § 2520.104b-31(i) — Alternative method for disclosure through electronic media—Notice-and-access.
    ERISARegulationsJul 27, 2020related by meaning
    (i) (i) Special rule for annual combined notices of internet availability. Notwithstanding the requirements in paragraphs (d)(4)(ii) and (iii) of this section, an administrator may furnish one notice of internet availability that incorporates or combines the content required by paragraph (d)(3) of this section with res…
  5. Notice 2003-73 — Retirement plans; year 2004 section 415(d) limitations. This notice sets forth certain cost-of-living adjustments effective January 1, 2004, applicable to the …
    IRCNoticesNov 10, 2003related by meaning
    r competent authority consideration are under consideration by appellate or judicial authorities where permitted under applicable national procedures. In order to ensure timely progress in the procedure, the competent authority of the country that made the adjustment (the “relevant competent authority”) will endeavour …
  6. Treas. Reg. § 1.401(m)-3(e) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (e) (e) Notice requirement. A plan satisfies the notice requirement of this paragraph (e) if it satisfies the notice requirement of § 1.401(k)-3(d).
  7. 77 FR 30928 — Target Date Disclosure
    ERISAProposed Rules (FR)Proposed May 24, 2012related by meaning
    Accordingly, the Department is extending the comment period until July 9, 2012. Signed at Washington, DC, this 15th day of May 2012. Phyllis C. Borzi, Assistant Secretary, Employee Benefits Security Administration, Department of Labor. Footnotes 1.   See 75 FR 73987 (Nov. 30, 2010), proposing to amend the Department's …
  8. 88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac…
    IRCProposed Rules (FR)Proposed Jul 12, 2023related by meaning
    irements under applicable State law, except to the extent that a State notice requirement would prevent application of any Federal notice requirement. In developing the proposed notice language, the Departments sought to balance the goals of distinguishing fixed indemnity excepted benefits coverage from comprehensive c…
  9. T.C. Summary Opinion 2002-2 — William J. Phillips, Jr. & Matrona A. Phillips v. Commissioner
    IRCCourt RulingsJan 14, 2002
    …x, Inc. ceased operations by 1989 and did not file a Federal income tax return for the taxable year 1997. In 1997, respondent levied petitioner-husband’s IRA held at Dean Witter Reynolds (Dean Witter) in order to collect the liability from the section 6672 assessment. The IRA was in petitioner-husband’s name only, and …
  10. 112 T.C. No. 6 — Gideon L. & Corazon P. Medina v. Commissioner
    IRCCourt RulingsFeb 22, 1999
    …ke , for petitioners. Mark L. Hulse and Roberta M. Amos , for respondent. OPINION FOLEY, Judge : By notices dated June 25, 1997, respondent determined deficiencies in, and an addition to, petitioners' Federal excise taxes as follows: Gideon L. Medina Excise Taxes Addition to Tax Year Sec. 4975(a) Sec. 4975(b) Sec. 6651…
  11. T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner
    IRCCourt RulingsMar 5, 2007
    …ive record does not show that respondent took the proceeds on the sale of the Murray’s house in mid-1997 before the Murrays filed their 1996 tax return around Apr. 15, 1997. the proceeds on the sale of the Murrays’ house in mid-1997, and petitioner and intervenor filed for bankruptcy in September 1997. We disagree. Int…
  12. Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th…
    IRCNoticesModified Jan 8, 2007related by meaning
    …arding PPA ’06 § 1102 will be issued soon. (New). DRAFTING INFORMATION The principal author of this notice is Angelique V. Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans’ taxpayer assistance telephone servic…
  13. 122 T.C. No. 5 — Estate of John W. Clause, Deceased; Thomas Y. Clause, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 9, 2004
    , 1997. The second tax return had attached a statement of election pursuant to section 1042 predated to March 4, 1997, a statement of consent from the company consenting to the application of sections 4978 and 4979A predated to March 4, 1997, and a statement of petitioner’s purchase of qualified replacement property pr…
  14. Treas. Reg. § 1.432(e)(9)-1(f)(3)(ii)(B) — Benefit suspensions for multiemployer plans in critical and declining status.
    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…
  15. ERISA § 305(e)(9)(F)(iii) (29 U.S.C. § 1085) — Additional funding rules for multiemployer plans in endangered status or critical status
    ERISACode / StatuteJan 24, 2020related by meaning
    (e)(9)(F)(iii) (iii) Form and manner Any notice under clause (i)— (e)(9)(F)(iii)(I) (I) shall be provided in a form and manner prescribed in guidance by the Secretary of the Treasury, in consultation with the Pension Benefit Guaranty Corporation and the Secretary of Labor, notwithstanding any other provision of law, (e…
  16. 80 FR 5626 — Annual Funding Notice for Defined Benefit Plans
    ERISAFinal Rules (FR)Feb 2, 2015related by meaning
    …provided that the plan administrator of a single-employer plan is not required to furnish a funding notice for a plan year if the due date for such notice is on or after the date the PBGC is appointed trustee of the plan pursuant to section 4042 of ERISA. Proposed paragraph (a)(2)(ii)(B) provided for similar relief whe…
  17. PBGC Op. Ltr. 1997-2 — Coverage, Professional service employer plan
    PBGCPBGC Opinion LettersDec 29, 1997
    Pension Benefit Guaranty Corporation 97-2 December 29, 1997 RE FE RE NC E: [*1] 402 1(b)(1 3) Plans C overed . Professional Se rvice Em ployer P lans OP INI ON : I wri te i n res ponse t o your reque st for a recon side rat ion of the Pensi on Be nefit Gu aranty Corporat ion' s ("PBGC") initial dete rmina tion with re …
  18. 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…
  19. T.C. Memo. 1999-275 — Frank A. Sonier v. Commissioner
    IRCCourt RulingsAug 17, 1999related by meaning
    …; Thompson v. Commissioner , 71 T.C. 32, 37 (1978). Petitioner alleges that he never saw any posted notices at his place of employment and only found out about the application pending before the IRS when he called the human resources department to inquire about the status of the MAIL Plan application. Petitioner claims…
  20. T.C. Memo. 1998-24 — Neal A. Sanders, d.b.a. Law Offices of Neal A. Sanders v. Commissioner
    IRCCourt RulingsJan 21, 1998
    … Neal A. Sanders, Petitioner v. Commissioner of Internal Revenue, Respondent." The first deficiency notice was addressed to the law offices of Neal Sanders at "106 S. Main St., Ste. 808, Butler, PA 16001". The second deficiency notice was addressed to Neal Sanders at "118 Hickory Hills, Slippery Rock, PA 16057" (the Hi…