Notice 2009-68 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… IRCNoticesSep 28, 2009
…e tax treatment of distributions or other provisions described in a safe harbor explanation in this notice is amended after September 28, 2009, the safe harbor explanation will not satisfy § 402(f) to the extent that the safe harbor explanation no longer accurately describes the relevant law. The safe harbor explanatio…
IRCCourt RulingsNov 17, 2016
…f petitioner for each of the tax years 2004, 2005, and 2006.
Respondent on March 11, 2015, issued a notice of deficiency to petitioner
for tax years 2002 through 2006, determining the deficiencies and additions to tax
identified in the opening paragraphs above. In the notice of deficiency respondent
determined that pet…
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 Notice 2006-26 superseded.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…
IRCCourt RulingsNov 10, 2004
…eceived the OIC from Mr. and
Mrs. Molina listing $2,107.42 as the amount offered.
After receiving a Notice of Intent to Levy and Notice of
IRCCourt RulingsDec 28, 2004
…, 2001, and his 1999 return on
June 6, 2002.
On January 14, 2002, respondent mailed to petitioner a
notice of deficiency with respect to petitioner’s 1998 taxable
year. In the notice of deficiency, respondent determined that
the full amount of the 1998 distribution was includable in his
income. Respondent also determin…
Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 15, 2008related by meaning
…2006 (71 Fed. Reg. 61877) setting forth standards for the use of an electronic medium to applicable notices to recipients or to make participant elections. (2006 C. L.).
Notice 2008-21, 2008-7 I.R.B. 431, provides transitional guidance for 2008 under § 436 for small plans with end-of-year valuation dates. (New).
Notice…
Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans… IRCRevenue ProceduresJun 15, 2015
… program includes reduced late filing monetary penalties on filers of delinquent annual reports. In Notice 2002–23, 2002–1 C.B. 742, the IRS determined that it would not impose the penalties under §§ 6652(c)(1), (d), (e) and 6692 (to the extent applicable) on a person who is eligible for, and satisfies the requirements…
Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th… IRCRevenue ProceduresJun 2, 2014
…e (“DFVC”) program to reduce ERISA late-filing penalties on filers of delinquent annual reports. In Notice 2002–23, 2002–1 C.B. 742, the Service determined that it would not impose the penalties under §§ 6652(c)(1), (d), (e) and 6692 (to the extent applicable) on a person who is eligible for, and satisfies the requirem…
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
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 Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015related by meaning
the temporary nondiscrimination relief previously established in Notice 2014–5 for certain “closed” defined benefit pension plans. (New)
3. 401(a)(9): Final regulations that provide a limited modification of the required minimum distribution rules for tax-qualified defined contribution plans holding qualifying longevit…
Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… IRCNoticesJun 15, 2026related by meaning
…601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.9831-1)
EMPLOYEE PLANS
Notice 2026-32, page 1578.
This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstrating satisfaction of the adequacy…
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…
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 …
IRCPrivate Letter RulingsMar 6, 2015
…en imposed except for the section
72(t)(2)(A)(iv) exception,
plus interest for the deferral period.
Notice 89-25, 1989-12
I.R.B. 68 ("Notice 89-25") was published on March 20,
1989, and provided guidance, in the form of questions and answers, on certain
provisions
of the Tax Reform Act of 1986. In the absence of regula…
IRCPrivate Letter RulingsMay 20, 2011
12 of Notice 8 9-25 with a more detailed description of the three
methods than the description provided in Q&A - 12 of Notice 89-25. Rev. Rul. 2002-62 makes it clear that the required minimum distribution method involves an annual
recalculation of the payments determined by dividing the account balance for that year
by…
IRCPrivate Letter RulingsJan 17, 2003
…is directed only to City C and applies only
to the amended and restated Plan submitted on April 15, 2002 as revised by the
September 9, amendments and to the annuity contract submitted on May 17, 2002, as
revised by the amendments submitted on September 9, 2002. Section 6110(k)(3) of
the Internal Revenue Code provides …
IRCCourt RulingsAug 29, 2006
Whether a Portion of the 2002 Distribution Was Taxed Twic e
Petitioner asserts tha t
received in Decembe r
contribution that he
of 2002
$3,500 of th e represents the amount of the IR A
distribution that h e
made earlier in the same year . He argue s
that he is taxed on the $3,500 as a . result of the distribution i n
D…
IRCCourt RulingsJul 13, 2010
…member . Ms . O'Boyle received nonemployee compensation from Red Barn
Actors studio during 2001 and 2002 .
Neither petitioner was employed by any third party during
2000, 2001, or 2002 .
Petitioners did not file a timely .tax return for the 2000,
2001, or 2002 tax years .
Mr . O'Boyle paid $10,000 toward his potential …
IRCCourt RulingsMay 14, 2009
… petitioner for those years
. On .
November 13, 2006, respondent issued to each petitioner separate
notices of deficiency for 2002, 2003, and 2004 .
Petitioners filed-petitions contesting respondent's
determinations wherein they broadly assert that respondent "did
not make the appropriate assumptions in calculating tax…
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.