91 FR 33129 — Guidance on Tax-Exempt Refunding Bonds; Hearing IRCProposed Rules (FR)Proposed Jun 3, 2026
t Hearing for REG-117298-21.
Individuals who want to attend the hearing in person without testifying must also send an email to
publichearings@irs.gov to have their name added to the building access list. The subject line of the email must contain the regulation number REG-117298-21 and the language ATTEND In Person. F…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
… November 12, 2003, must be received by October 22, 2003.
ADDRESSES: Send submissions to: CC:PA:RU (REG-108639-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:RU (REG-…
IRCProposed Rules (FR)Proposed Jan 13, 2025
n Person at Hearing for REG-101268-24.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-101268-24 and the language TESTIFY …
PLR 202550025 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsDec 12, 2025related by meaning
… a letter ruling submitted on behalf of Taxpayer by its
authorized representative on March 11, 2025 regarding the treatment of the transfer of
PLR 200521035 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsMay 27, 2005related by meaning
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IRCPrivate Letter RulingsJan 19, 2018related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201803007
Release Date: 1/19/2018
414.00-00, 414.08-00
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In Re: -------------------------------
Third Pa…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
For the proposed safe harbor via plans, what alternative funding percentage(s) (on a termination basis or premium basis) should be permitted, and why? (8) Should PBGC provide other alternative waivers? Should such alternatives be in addition to, or in place of, the proposed financial soundness safe harbors for companie…
PLR 201351001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsDec 20, 2013related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201351001
Release Date: 12/20/2013
Index Number: 457.00-00
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PLR 200551029 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsDec 23, 2005related by meaning
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IRCPrivate Letter RulingsDec 1, 2006related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
Third Party Communication: None
Date of Communication: Not Applicable
Number: 200648028
Release Date: 12/1/2006
Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00,
2053.09-00, 2032.00-00
CASE - MIS No.: TAM - 142156-05 AUGUST …
IRCPrivate Letter RulingsSep 25, 2020related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202039002
Release Date: 9/25/2020
Index Number: 401.06-00, 408.06-00
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REG-129709-03 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCProposed Rules (FR)Proposed Jan 18, 2005related by meaning
… 2005, at 10 a.m. must be received by March 30, 2005.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129709-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (…
IRCCourt RulingsMay 22, 2025
T.D. 9568, 76
Fed. Reg. 80 , 082 (Dec. 22, 2011) , 2012- 12 I.R.B. 499.
8
The 2009 cost sharing regulations replaced the 1995 cost sharing regulations and redesignated them Treas ury Reg ulation § 1.482-7A (Treas. Reg.) . See 74 Fed. Reg.
352. T he 1995 cost sharing regulations were at issue in Amazon.com , Inc. & Subs…
89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service IRCProposed Rules (FR)Proposed Dec 26, 2024
y: Request to TESTIFY In Person at Hearing for REG-116610-20.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-116610-20 an…
PLR 202242006 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsOct 21, 2022related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202242006
Release Date: 10/21/2022
Index Number: 4980.00-00
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In Re: -------------------
Third Party Communication: None
Date …
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
… currently approved under OMB control number 0938-1401 to account for this new burden.[210]
3. ICRs Regarding Open Negotiation (26 CFR 54.9816-8(b)(1), 29 CFR 2590.716-8(b)(1), and 45 CFR 149.510(b)(1))
IRCProposed Rules (FR)Proposed Oct 25, 2024
y: Request to TESTIFY in Person at Hearing for REG-118264-23.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-118264-23 an…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
n Person at Hearing for REG-108761-22.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-108761-22 and the language “TESTIFY…
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
y: Request to TESTIFY In Person at Hearing for REG-106228-22.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106228-22 an…
IRCProposed Rules (FR)Proposed Oct 5, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-100719-21).
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the he…