Notice 2008-24 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesFeb 25, 2008
…y be made under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to comput…
IRCFinal Rules (FR)Dec 30, 2024
On April 14, 2008, the Treasury Department and the IRS published Notice 2008-41, 2008-1 CB 742. Like Notice 88-130, Notice 2008-41 provides rules for determining when a tax-exempt bond is retired for purposes of sections 103 and 141 through 150 and includes special rules for qualified tender bonds. While the retirement…
IRCProposed Rules (FR)Proposed Dec 31, 2018
On April 14, 2008, the IRS published Notice 2008-41, 2008-1 CB 742. Like Notice 88-130, Notice 2008-41 provides rules for determining when a tax-exempt bond is retired for purposes of sections 103 and 141 through 150 and includes special rules for qualified tender bonds. While the retirement standards provided in these…
Rev. Rul. 2008-13 — Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of sectio… IRCRevenue RulingsMar 10, 2008
…ar decommissioning trusts, including changes made to that section by the Energy Policy Act of 2005.
Notice 2008-27 Notice 2008-27 This notice provides interim guidance to issuers of state and local bonds to clarify when certain tax-exempt bonds are treated as reissued or retired for purposes of section 103 and sections…
Notice 2008-87 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t… IRCNoticesOct 20, 2008
…) or 303(j)(3) of ERISA for making a contribution falls within the period beginning on September 7, 2008, and ending on December 15, 2008, then the date for that contribution is postponed to December 15, 2008. If the date described in § 412(c)(5) of the Code and section 302(c)(5) of ERISA for applying for a waiver for …
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
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 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 …
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…
Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2009
…ollowing changes have been made:
(1) Section 2.03 is revised to reference the 2008 Cumulative List, Notice 2008-108, 2008-50 I.R.B. 1275; Announcement 2008-23, 2008-14 I.R.B. 731; and Rev. Proc. 2008-56, 2008-40 I.R.B. 826.
(2) Section 3.03 is revised to reference the first submission period for Cycle D individually de…
IRCRegulationsSep 9, 2016
ection 415(c) and § 1.415(c)-1. On July 15, 2008, F dies, and A inherits all of F's stock in Z in 2008. (ii) Conclusion. As of July 15, 2008, A is considered to be in control of X and Z Corporations, and the two plans must be aggregated for purposes of applying the limitations of section 415. However, even though A's t…
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
…sary to constitute a permissible rate under those final regulations. More broadly, pursuant to this notice, once final regulations under §§ 411(a)(13) and 411(b)(5) are issued, it is expected that relief from the requirements of § 411(d)(6) will be granted for a plan amendment that eliminates or reduces a § 411(d)(6) p…
IRCCourt RulingsJun 29, 2015
.
Clement filed timely a Form 1040 for tax year 2008. He reported $518,722
of gross income on his 2008 Form 1040. He did not attach a Form 5329,
_ 9 _ [*9] Additional Taxes on Qualified Plans (Including IRAs) and Other TaxFavored Accounts.
James III filed timely a Form 1040 for tax year 2008. He reported $526,528
of gr…
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
dditions represent the maximum allowable under section 415(c) and §1.415(c)-1. On July 15, 2008, F dies, and A inherits all of F’s stock in Z in 2008. (ii) Conclusion. As of July 15, 2008, A is considered to be in control of X and Z Corporations, and the two plans must be aggregated for purposes of applying the limitat…