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80 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul…
    IRCNoticesDec 27, 2005
    …)(17) of the Code was amended by § 611(c) of EGTRRA to increase the compensation limit to $200,000. Notice 2001-56, 2001-2 C.B. 277. 401(a)(31): Section 401(a)(31) was amended by § 643(b) of EGTRRA to allow employees’ after-tax contributions to be rolled over under certain circumstances. Section 401(a)(31)(B) was amend…
  2. 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…
  3. Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 7, 2008
    …, information letters, etc.: See Rev. Proc. 2008-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 …
  4. Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 2, 2007
    …, information letters, etc.: See Rev. Proc. 2007-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 …
  5. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    …F THIS ISSUE EMPLOYEE PLANS INCOME TAX The IRS Mission Introduction Part IRev. Rul. 2026-11 Part IIINotice 2026-33 Definition of Terms Abbreviations Numerical Finding List1Numerical Finding List Finding List of Current Actions on Previously Published Items1 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULL…
  6. Rev. Proc. 2006-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2006
    …, information letters, etc.: See Rev. Proc. 2006-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 …
  7. 136 T.C. No. 2 — G. Mason Cadwell, Jr. v. Commissioner
    IRCCourt RulingsJan 3, 2011
    …ctionnshould be balculated «using the P.S 58 rates found in Rev . Rule. e55 -747, 1955 -2 C. B/228d Notice 20 01-10 , supra, revoked Rev. Rul. 55-747, supra, and provided Table 2001 as a substitute for the P.S. 58 rates In, Curc io-v . Commis s ioner , T . C . Memo 2010 -115 , we used the rates in section 1.79-3 (d) , …
  8. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    … combination of a defined benefit plan and a defined contribution plan under former section 415(e). Notice 2001-37, 2001-1 C.B. 1340, (see §601.601(d)(2)) provides guidance regarding the inclusion of salary reduction amounts for qualified transportation fringe benefits in the definition of compensation for purposes of …
  9. Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th…
    IRCNoticesJun 2, 2014related by meaning
    … of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program. Notice 2014–34 Notice 2014–34 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding segment rates applica…
  10. T.C. Memo. 2009-100 — Peter I. & Daria A. Basalyk v. Commissioner
    IRCCourt RulingsMay 14, 2009
    ….rent and royalty loss of $12,480 for 2001 . On October 4, 2006, respondent issued to petitioners a notice of deficiency for 1999 and 2001 . Petitioners subsequently submitted to respondent copies of Schedules E for 1999 and 2001 . In contrast with respondent's computer printouts of the Schedules E, petitioners' copies…
  11. T.C. Summary Opinion 2005-71 — Vincent A. Suarez, Jr. & Esther Suarez v. Commissioner
    IRCCourt RulingsJun 6, 2005
    …additional 10-percent tax imposed by section 72(t) with respect to the $33,590 distribution. In the notice of deficiency, respondent determined that petitioners are liable for the 10-percent additional tax on the early distribution from petitioner’s IRA. Petitioners acknowledge that the distribution from the IRA does n…
  12. Notice 2010-80 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli…
    IRCNoticesDec 20, 2010related by meaning
    ly on this Notice 2010-80 for the modifications to Notice 2010-6 for taxable years beginning on or after January 1, 2009. V. EFFECT ON OTHER DOCUMENTS Notice 2008-113 and Notice 2010-6 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in …
  13. Treas. Reg. § 54.4980B-5(f) — COBRA continuation coverage.
    IRCRegulationsDec 30, 2016
    the remaining visits during 2001. Example 4.(i) A group health plan has a $250 annual deductible per covered individual. The plan provides that if the deductible is not satisfied in a particular year, expenses incurred during October through December of that year are credited toward satisfaction of the deductible in th…
  14. Treas. Reg. § 54.4980B-9(b) — Business reorganizations and employer withdrawals from multiemployer plans.
    IRCRegulationsDec 30, 2016
    until the current collective bargaining agreement expires, on June 30, 2001, and then X stops making contributions to M. X's employees (and their spouses and dependent children) lose coverage under M effective July 1, 2001. X does not enter into another collective bargaining agreement covering the class of employees co…
  15. Notice 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s…
    IRCNoticesJun 22, 2009related by meaning
    ovement and Extension Act, and the American Recovery and Reinvestment Tax Act. Notice 2006-26 superseded. EMPLOYEE PLANS Notice 2009-49 Notice 2009-49 This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common stock or ot…
  16. PLR 200219002 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMay 10, 2002
    Internal Revenue Service Number: 200219002 Release Date: 5/10/2001 Index Number: 419.00-00 419.14-00 4976.00-00 4976.01-00 Department of the Treasury Washington, DC 20224 Person to Contact: Telephone Number: Refer Reply To: CC:TEGE:EB:HW:PLR-125981-00 Date: 09/28/2001 LEGEND: Taxpayer = Trust= Council = Holding Company…
  17. PLR 200205007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsFeb 1, 2002
    …le. This ruling is directed only to X and applies only to the plan and trust submitted on April 11, 2001, as revised by amendments submitted on September 25, 2001 and October 19, 2001. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. Temporary or final regulations pertaining to one…
  18. 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…
  19. T.C. Memo. 2007-68 — Christina L. Belmont v. Commissioner
    IRCCourt RulingsMar 22, 2007
    ailure to file an income tax return for 2001 and under section 6654(a) for failure - 6 - to make estimated tax payments for 2001. Respondent bears the burden of production with respect to petitioner’s liability for the additions to tax. Sec. 7491(c); Higbee v. Commissioner , 116 T.C. 438, 446-447 (2001). To meet his bu…
  20. T.C. Summary Opinion 2005-112 — James M. & Mary N. Gorski v. Commissioner
    IRCCourt RulingsAug 4, 2005
    of the distribution was used to pay qualified higher education expenses in the taxable year 2001, the issue is whether petitioners are subject to the 10-percent additional tax under section 72(t)(1) on the remaining $17,982.99. Petitioners resided in Liberty Township, Ohio, at the time the petition was filed. Backgrou…