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 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
… to existing final regulations regarding the source of compensation for labor or personal services.
Notice 2007-86 Notice 2007-86
This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice extends relief to December 31, 20…
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 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments IRCNoticesNov 4, 2024related by meaning
…ved by the Office of Management and Budget.
VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the …
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 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
…special rules for coronavirus-related distributions and plan loans made to qualified individuals. • Notice 2020-50, 2020-28 IRB 35, provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans.
• Section 302 of the Taxpayer Certainty and Disaster…
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 …
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
…n the funding relief for single employer defined benefit pension plans under PRA 2010. (2012 C. L.) Notice 2011–96, 2011–52 I.R.B. 915, provides a sample plan amendment that plan sponsors may adopt to satisfy § 436 regarding limitations on the accrual and payment of benefits. The notice also extends both the deadline t…
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 2007-7 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai… IRCNoticesModified Jan 29, 2007related by meaning
…rs that begin after December 31, 2006. This means that the new rules relating to the content of the notices apply only to notices issued in those plan years, without regard to the annuity starting date for the distributions. Similarly, the 180-day period for distributing notices applies to notices distributed in a plan…
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…
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…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
ded ERISA's delivery standards in 2002 by establishing a safe harbor for the use of electronic media to furnish disclosures (the 2002 safe harbor).[3] The 2002 safe harbor was not and is not the exclusive means by which a plan administrator may use electronic media to satisfy the general standard. However, plan adminis…