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104 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.421-1(j)(2) — Meaning and use of certain terms.
    IRCRegulationsSep 9, 2016
    …d. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations REG-122917-02 (68 FR 34344), or this section until the earlier of January 1, 2006, or the first regularly scheduled stockholders meeting of the granting c…
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. Treas. Reg. § 1.421-2(f) — General rules.
    IRCRegulationsJan 19, 2017
    (f) (f) Effective/applicability date. (f)(1) (1) In general. These regulations are effective on August 3, 2004. (f)(2) (2) Reliance and transition period. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations RE…
  4. Treas. Reg. § 1.422-5(f)(2) — Permissible provisions.
    IRCRegulationsSep 9, 2016
    …d. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations REG-122917-02 (68 FR 34344), or this section until the earlier of January 1, 2006, or the first regularly scheduled stockholders meeting of the granting c…
  5. PLR 202506005 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsFeb 7, 2025related by meaning
    ling was based; or, in the case of a transaction involving a continuing action or series of actions, the controlling facts change during the course of the transaction. See Rev. Proc. 2024-1, § 11.05. This ruling is directed only to the taxpayer requesting it. Section 6110(k)(3) provides that it may not be used or cited…
  6. Treas. Reg. § 1.424-1(g)(2) — Definitions and special rules applicable to statutory options.
    IRCRegulationsJan 19, 2017
    …d. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations REG-122917-02 (68 FR 34344), or this section until the earlier of January 1, 2006, or the first regularly scheduled stockholders meeting of the granting c…
  7. 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…
  8. PLR 202631008 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 31, 2026related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202631008 Release Date: 7/31/2026 Index Number: 4980.00-00 ----------------------- ------------------------------ -------------------------------------- -------------------- Third Party Communication: None Date of Communication: Not Applic…
  9. 90 FR 2645 — Catch-Up Contributions
    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 …
  10. PLR 200648028 — Definitions and Special Rules
    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 …
  11. PLR 202435008 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202435008 Release Date: 8/30/2024 4980.00-00, 4980.01-00 ---------------------------------------- ---------------------------------------- --------------------------- Third Party Communication: None Date of Communication: Not Applicable Pe…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PLR 201550015 — Additional Tax
    IRCPrivate Letter RulingsDec 11, 2015related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201550015 Release Date: 12/11/2015 Index Number: 4971.02-00 ----------------- -------------------------------- ------------------------------- ----------------------- ---------------------------- ------------------------------------------…
  14. PLR 201951001 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsDec 20, 2019related by meaning
    … 10, 2019, in which your authorized representative requested a private letter ruling on your behalf regarding the return of remaining plan assets from Taxpayer’s two qualified d efined benefit pension plans (the Plans). Facts The following facts and representations have been submitted under penalty of perjury in
  15. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
    nies' treatment of offset receivables and payables under the SLR rule. 3. Treatment of Securities Received in an Asset Exchange by a Securities Lender The proposed rule would include a rule of construction in § __.102(c) specifying that when a covered company, acting as a securities lender, receives a security in an as…
  16. PLR 201151001 — Optional Treatment of Elective Deferrals as Roth Contributions
    IRCPrivate Letter RulingsDec 23, 2011related by meaning
    …---------------------------------------- ------ --------------------------------------------- State Regulations = ---------------------------------------------------------------
  17. 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
  18. PBGC Op. Ltr. 1992-4 — Withdrawal liability
    PBGCPBGC Opinion LettersJun 18, 1992related by meaning
    …a nd ( C) and 4204(c) of t he Employee Reti rement I ncome Securit y Act of 19 74 ( "E RIS A" ) and regula tions the reund er. Sec tion 42 04( a)(1 ) of E RIS A pr ovid es that: A com plete o r partia l withdra wal of a n emp loyer (. . . the " seller" ) und er this sect ion doe s not occur sol ely beca use, as a res u…
  19. 81 FR 51413 — Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
    IRCProposed Rules (FR)Proposed Aug 4, 2016related by meaning
    …nd must be received by September 20, 2016. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations under sections 409A, Gregory Burns at (202) 927-9639, concerning submissions or comments and/or requests for a public hearing, Regina Johnson 202-317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: B…
  20. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    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…