Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 23, 2013related by meaning
…crual and payment of benefits under underfunded single employer defined benefit plans. (2012 C. L.) Notice 2011–3, 2011–2 I.R.B. 263, provides guidance on the special rules relating to the relaxation of § 436 rules that were included in the funding relief for single employer defined benefit pension plans under PRA 2010…
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
…der defined benefit single employer plans. (New).
DRAFTING INFORMATION
The principal author of this notice is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at…
IRCCourt RulingsFeb 15, 2002
tioner’s 1998
Federal income tax and an addition to tax under section
6651(a)(1) of $3,433 and $321, respectively. After concessions
by the parties,
2 the issues are (1) whether petitioner is liable
for the additional tax under section 72(t) and (2) whether
petitioner is liable for the addition to tax under section
665…
IRCCourt RulingsJan 28, 2002
…N
COLVIN, Judge
: Respondent determined that petitioner has an
income tax deficiency of $92,384 for 1998 and is liable for an
addition to tax under section 6654 of $3,941.12 for failure to
pay estimated tax. The matter is before the Court on
respondent’s motion for summary judgment and motion for a penalty
under sectio…
IRCCourt RulingsJul 16, 2003
…uce her
workday to 4 hours.
Petitioner temporarily stopped meeting with Dr. Labovitz after July 31, 1998. Petitioner then reentered the hospital in
October 1998 and stayed there for approximately 2 weeks, after
which time she began meeting with Dr. Labovitz again. By letter
dated December 18, 1998, Dr. Labovitz stated …
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 RulingsOct 18, 2002
…hio, at the time that their
petitions were filed with the Court.
A. Petitioners’ IRA Conversions
In 1998, petitioner Robert L. Helm converted his traditional
IRA with Fidelity Mutual to a Roth IRA with the same trustee.
The total amount converted was $59,758. In addition, petitioner
Sara J. Helm converted her tradition…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Patrick Gutierrez of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020related by meaning
Notice 2016-16, 2016-7 IRB 318, provides guidance on mid-year changes to safe harbor plans to the extent that conditions for those mid-year changes are not addressed in the Code or regulations (including conditions for reducing or suspending safe harbor contributions under §§ 1.401(k)-3(g) and 1.401(m)-3(h)). Section I…
ERISACourt RulingsOct 14, 1999
…hat Plan 001 was not exempt from the audit
requirement. (CX.2).
[Page 3] 6. PWBA issued a "ten day" notice letter to
Comgraphix on or about October 21, 1998, requesting submission of
the missing 1996 IQPA report for Plan 001. (CX. 3).
7. Comgraphix responded by letter dated
November 10, 1998, stating that Plan 001 was …
IRCPrivate Letter RulingsNov 30, 2001
vice issued an underreporter notice to the taxpayer for his 1998 year
with the result that the 1998 modified AGI exceeded $100,000. The taxpayer filed an amended return for 1998, seeking a refund of the taxes paid on the Roth IRA
conversion because there was a failed conversion. The taxpayer stated that he
could not ta…
IRCRegulationsMay 18, 2016
… plan, the accrual rates for all HCEs (determined under the general test of § 1.401(a)(4)-3(c)) for 1998 are less than 1.5 percent of average annual compensation, and the accrual rates for all NHCEs (determined under the general test of § 1.401(a)(4)-3(c)) for 1998 are two percent of average annual compensation. If Emp…
Notice 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24… IRCNoticesMay 2, 2016related by meaning
…ndividual shared responsibility payment because of a lack of affordable minimum essential coverage.
Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for the timely mailing tre…
Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 23, 2024related by meaning
lement pension-linked emergency savings accounts. Notice 2024-22 provides guidance regarding anti-abuse rules with respect to this optional provision. Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55, 2024-28 IRB 31). Under section 115 of the SECURE 2.0 Act, certain plans may…
PLR 199916023 — Taxation of Employee Annuities (Taxable v. Not Taxable) IRCPrivate Letter RulingsApr 23, 1999
…g =
Stock Holding 2 =
State A =
State B =
Year 1 =
This letter is in reply to a letter dated May 8, 1998, and supplemental correspondence,
regarding the federal income tax consequences of a proposed transaction. Specifically, a
ruling is requested that the conversion of a mutual insurance company to a stock insurance
c…
IRCCourt RulingsJun 10, 2002
…delphia, Pennsylvania, on the date the petition was filed in
this case.
From January through May of 1998, petitioner was employed by
the U.S. Defense Finance and Accounting Service. She earned
$32,265 in this position, and was covered by her employer’s
pension plan during that time. In May 1998, petitioner’s
employment…
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…
IRCCourt RulingsFeb 15, 2002
…tion of these issues
into the IRA. A statement from Merrill Lynch for the period
ending October 31, 1998, however, clearly shows that the
distribution had been deposited into the CMA.
During 1998, petitioner had a savings account with Hibernia
National Bank. That account generated interest income of $117
that petitione…
Notice 2016-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the … IRCNoticesNov 14, 2016related by meaning
EMPLOYEE PLANS
Notice 2016–61 Notice 2016–61
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2016, and the 30-year Treasury rates. These rates reflect the …
IRCCourt RulingsNov 28, 2001
…an the amount shown on the
taxpayer’s return. Sec. 301.6211-1(f), Proced. & Admin. Regs. On July 6, 1998, respondent abated the entire $7,219
assessment that he had previously made on May 25, 1998. Although
the record is silent as to why respondent made this abatement,
the fact that it was for the same amount as had be…