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Go to Notice 2009-59 (not yet in the library — opens the official source)
47 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007related by meaning
    are set forth. In addition, this notice provides guidance in determining minimum present values under section 417(e)(3). Notice 2007-82 Notice 2007-82 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted a…
  5. 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…
  6. 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…
  7. Notice 2010-57 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesAug 23, 2010related by meaning
    …provided the contract complies with certain testing methodologies set out in the revenue procedure. Notice 2009-47 obsoleted.