Notice 2009-8 — This notice provides interim guidance on recently enacted section 457A of the Code which became effective January 1, 2009. Section 457A generally provides that… IRCNoticesJan 26, 2009related by meaning
…public inspection and copying.
Comments may be submitted to Internal Revenue Service, CC:PA:LPD:PR (Notice 2009-8), Room 5203, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to the Courier’s Desk at 1111 Consti…
Notice 2009-3 — This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by … IRCNoticesJan 12, 2009
Notice 2009-3
Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement
This notice provides relief during 2009 for sponsors of § 403(b) plans with respect to the requirement to have a written § 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service int…
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007related by meaning
…der defined benefit single employer plans. (New).
DRAFTING INFORMATION
The principal author of this notice is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at…
Rev. Proc. 2009-43 — Revocation of elections by multiemployer defined benefit pension plans to freeze funded status under section 204 of WRERA. Section 204 of WRERA permits a plan … IRCRevenue ProceduresOct 5, 2009
…n certified to be in endangered status for the election year. On March 27, 2009, the Service issued Notice 2009-31, 2009-16 I.R.B. 856, which provided guidance to multiemployer plans making a section 204 election. Section IV of the notice described the election procedures. Under Notice 2009-31, as modified by Notice 20…
Rev. Proc. 2013-22 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… IRCRevenue ProceduresSuperseded Apr 29, 2013
…nce Resolution System (EPCRS) at section 6 of Rev. Proc. 2008-50, 2008-35 I.R.B. 464.
The relief in Notice 2009-3 applies solely with respect to the 2009 calendar year and may not be relied on with respect to the operation of a § 403(b) plan or correction of operational defects in any prior or subsequent year.
.08 Anno…
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 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
] Proposed regulations under § 401(a)(35) were published January 3, 2008 (73 Fed. Reg. 421) and may be relied upon until final regulations are issued. [4] Section 107(a) of the HEART Act extends the applicability of the qualified reservist distribution to individuals ordered or called to active duty after December 31, …
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
…e to participate in group trusts described in Rev. Rul. 81–100, as modified by Rev. Rul. 2011–1 and Notice 2012–6, to include trusts of certain retirement plans qualified only under the Puerto Rico Code, clarifies that assets held by certain separate accounts maintained by insurance companies may be invested in those g…
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
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 Patrick Gutierrez of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
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…
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006related by meaning
of the plan to meet the requirements of section 409A with respect to that participant, but not with respect to all other participants under the plan. .02. Change in payment elections or conditions on or before December 31, 2007