PBGCRegulationsJan 1, 2017
…ry issued a certification stating that the plan's adjusted funding target attainment percentage for 2014 is 58%. Therefore, the plan restricts payment of the unreduced early retirement benefit payable with respect to the shutdown on April 15, 2014.(C) On August 15, 2014, the plan sponsor makes an additional contributio…
Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… IRCNoticesAug 22, 2022related by meaning
rganizations, and Employment Taxes). For further information regarding this notice, contact Ms. Carrington at (202) 317-4148 (not a toll-free number). 1 With respect to pre-approved plans, the extended plan amendment deadlines apply to both interim and discretionary amendments. It is anticipated that the cumulative lis…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013
…13 through December 31, 2013 (six months), followed by an administrative period ending on March 31, 2014. However, an employer with a fiscal plan year beginning on July 1, 2014 must use a measurement period that is longer than 6 months in order to comply with the requirement that the measurement period begin no later t…
81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Dec 29, 2016
mortality tables that are referred to as the RP-2014 mortality tables). The RP-2014 Mortality Tables Report, as revised November 2014, is available at www.soa.org/Research/Experience-Study/pension/research-2014-rp.aspx.
At the same time, RPEC issued a companion study of mortality improvement, referred to as the Mor…
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014related by meaning
(and has requested comments on whether the program should be permanent).
EFFECT ON OTHER DOCUMENTS
Notice 2002–23 is superseded.
DRAFTING INFORMATION The principal drafter of this notice is Robert M. Walsh of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice,…
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015
… = 0.160 = 16.0 percent (b) Same facts as (a), except that M manages the portfolio through July 15, 2014, and, in addition, resumes management of the portfolio on November 10, 2014, through the end of the year. The additional relevant valuation dates and portfolio values are:
Dates
Market value
($ millions)
July 15, 20…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
… are confidential, as required by section 6103 of the Code.
V. EFFECT ON OTHER DOCUMENTS
Q&A J-1 of Notice 2024-02 is modified by extending the deadline for a plan sponsor of a defined contribution plan that is not a governmental plan, a section 403(b) plan maintained by a public school, or an applicable collectively b…
Notice 2015-53 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item… IRCNoticesAug 17, 2015
…at www.soa.org/Research/Experience-Study/Pension/research-rp-2000-mortality-tables.aspx.
[2] The RP-2014 Mortality Tables Report was released by the Society of Actuaries in October 2014 and revised in November 2014. Society of Actuaries, RP-2014 Report, at www.soa.org/Research/Experience-Study/pension/research-2014-rp.…
Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th… IRCRevenue RulingsApr 21, 2014
… general application of the Net Investment Income Tax and the computation of Net Investment Income.
Notice 2014–25 Notice 2014–25
This notice publishes the nonconventional source fuel credit, inflation adjustment factor, and reference price under § 45K of the Internal Revenue Code for calendar year 2013. The inflation …
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
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
Notice 2013-49 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… IRCNoticesAug 5, 2013
ributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2014
Age MALE MALE MALE FEMALE FEMALE FEMALE UNISEX 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for Small Plans 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for…
Notice 2019-60 — Notice 2019-60 provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined ben… IRCNoticesDec 2, 2019
… aggregate allocation gateway (which requires a minimum level of benefits to be provided to NHCEs). Notice 2014-5 provides temporary nondiscrimination relief for certain closed defined benefit pension plans. Specifically, for plan years beginning before 2016, Section III.B of Notice 2014-5 permits a DB/DC plan that inc…
Notice 2015-28 — This notice extends the temporary nondiscrimination relief previously established in Notice 2014–54 for certain closed defined benefit pension plans (i.e., def… IRCNoticesApr 6, 2015
… the existing eligibility conditions for testing on that basis under § 1.401(a)(4)–9(b)(2)(v). This notice extends the temporary nondiscrimination relief provided in Notice 2014–5 for an additional year by applying that relief to plan years beginning before 2017 if the conditions of Notice 2014–5 are satisfied. During …
Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020related by meaning
…d beneficiaries by the times specified in the instructions to these forms.
III. RELIEF GRANTED
This notice amplifies the definition of Affected Taxpayer as provided in Notice 2020-23 to include Affected Taxpayers as defined in section III.A of this notice. This notice also amplifies the definition of Specified Time-Sen…
IRCRegulationsDec 30, 2016related by meaning
(b13)(2) (2) At the latest date permitted for delivery of section 204(h) notice, the person reasonably believes that section 204(h) notice was actually delivered to each applicable individual by that date.