89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
(i)(B) (providing that the safe harbor notice must be written in a manner calculated to be understood by the average employee).
Back to Citation
26.
See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that …
PLR 200728042 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options IRCPrivate Letter RulingsJul 13, 2007
A. For a
discussion of the amount required to be included in income in 2006, see Notice 2006100, 2006-51 IRB 1109.
DISCUSSION
:
1. Applicable Guidance Section 409A applies to amounts deferred under a nonqualified deferred compensation
plan. The final regulations under §409A are applicable for taxable years beginning af…
Notice 2020-60 — The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers un… IRCNoticesAug 31, 2020related by meaning
… Employee Plans Rulings and Agreements will increase in four categories, effective January 4, 2021.
Notice 2020-60, page 514.
The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § …
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 Notice 2006-26 superseded.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…
Notice 2009-97 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … IRCNoticesDec 28, 2009related by meaning
…plan has been amended to meet those requirements.
Drafting Information The principal author of this notice is James P. Flannery of the Employee Plans, Tax Exempt and Government Entities Division. Questions regarding this notice may be sent via e-mail to retirementplanquestions@irs.gov.
Rev. Proc. 2004-15 — Minimum funding standards; waivers; notice. This procedure sets forth guidelines for requesting waivers of the minimum funding standards with respect to define… IRCRevenue ProceduresFeb 17, 2004related by meaning
…nt pursuant to the collective bargaining process or otherwise. The application must state that such notice was hand delivered or mailed to the last known address of each employee organization, participant, beneficiary, and alternate payee (within the meaning of § 414(p)(8) of the Code) within 14 days prior to the date …
IRCRegulationsMay 18, 2016
…ple.(i) Facts. Corporation M, an S corporation under section 1361, establishes Plan P as an ESOP in 2006, with a calendar plan year. Plan P is a qualified plan that includes terms providing that a prohibited allocation will not occur during a nonallocation year in accordance with section 409(p). On December 31, 2006, a…
IRCRegulationsSep 9, 2016
(j)(5)(iii)(D) (D) Special asset determinations for 2006 adjusted funding target attainment percentage —(1) General rule. If the adjusted funding target attainment percentage for the 2007 plan year is determined under the rules of paragraph (j)(5)(iii)(C) of this section, then the value of plan assets is determined as …
IRCCourt RulingsDec 18, 2012
…ruitless settlement". Petitioners stated that
they would not be ready for trial on the November 27, 2006, scheduled date "because of petitioners' prior commitment for a family reunion in Germany."
On September 1, 2006, the Court received from petitioners a document
captioned "Opposition to respondent's motion to show c…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
…TS
Subpart A—General Provisions
4043.1
Purpose and scope.
4043.2
Definitions.
4043.3
Requirement of notice.
4043.4
Waivers and extensions.
4043.5
How and where to file.
4043.6
Date of filing.
4043.7
Computation of time.
4043.8
Confidentiality.
4043.9
Company low-default-risk safe harbor.
4043.10
Well-funded plan safe h…
IRCCourt RulingsFeb 1, 2011
…under section 72(t), and additions to tax for failure to file a return and failure to pay tax.
III. 2006
Petitioner's 2006 Form 1040, which re'spondent received on
April 19, 2007, reported zero wages, $79 of taxable interest, and
$121 of taxable pension and annuity income. Petitioner claimed
the standard deduction, a f…
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
…ief under section 6015(f) for the years in
issue.
3
Based on Billings v. Commissioner , 127 T.C. 7 (2006), and
Commissioner v. Ewing
, 439 F.3d 1009 (9th Cir. 2006), revg. 118
T.C. 494 (2002) and vacating 122 T.C. 32 (2004), we dismissed
this case for lack of jurisdiction by order dated October 2,
2006. See also Bartma…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
such Regional Office. The Model Notice to Interested Persons contained in the Appendix may be used to satisfy the written notice
( printed page 70758) requirement contained in this Section IV.
B. The notice to interested persons described in Section IV.A. was given in a manner that was reasonably calculated, taking int…
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 …
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 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026related by meaning
… 1.6050K-1: Returns relating to sales or exchanges of certain partnership interests.
EMPLOYEE PLANS
Notice 2026-31, page 1562.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24-month average segment rates appli…
Notice 2016-33 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2016 used under § 417(e)(3)(D), the 24-m… IRCNoticesMay 31, 2016related by meaning
INCOME TAX
Notice 2016–34 Notice 2016–34
The notice publishes the calendar year 2016 inflation adjustment factors and reference prices for the renewable electricity production credit, the refined coal credit and the Indian coal credit under section 45.
EMPLOYEE PLANS
Notice 2016–33 Notice 2016–33
This notice sets forth…
IRCRegulationsDec 30, 2016related by meaning
(c10)(3)(ii) (ii) Reasonable notice. The requirements of section 4980F and section 204(h), as amended by EGTRRA, do not apply to any plan amendment that takes effect on or after June 7, 2001 if, before April 25, 2001, notice was provided to participants and beneficiaries adversely affected by the plan amendment (and th…
T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred… IRCTreasury DecisionsFeb 6, 2006
…ded affiliated group. A public hearing on the proposed regulations is scheduled for April 27, 2006.
Notice 2006-9 Notice 2006-9
Notice 2008-30 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… IRCNoticesMar 24, 2008related by meaning
…30, 2008. Q-18. Does the relief under § 1107 of PPA ’06, as described in Rev. Rul. 2007-67 and this notice, apply to a plan amendment that replaces a plan reference to the pre-PPA ’06 applicable mortality table and/or pre-PPA ’06 applicable interest rate with a reference to the post-PPA ’06 applicable mortality table a…