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101 documents · 0.24sAllIRCERISAPBGCJoint 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. 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
  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. PLR 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets
    IRCPrivate Letter RulingsAug 24, 2007related by meaning
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  5. 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…
  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. PLR 202210004 — Unrealized Appreciation of Employer's Securities
    IRCPrivate Letter RulingsMar 11, 2022related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202210004 Release Date: 3/11/2022 Index Number: 402.07-00 ------------------------------ ------------------------------------------------------------ ---------------------------------- ---------------------------- Third Party Communication…
  8. 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…
  9. 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
  10. 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 …
  11. PLR 201622037 — Rollover Contributions
    IRCPrivate Letter RulingsMay 27, 2016related by meaning
    either the Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent. 4 If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***. Please address all co…
  12. PLR 200610016 — Year of Deduction
    IRCPrivate Letter RulingsMar 10, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM November 21, 2005 Third Party Communication: None Date of Communication: Not Applicable Number: 200610016 Release Date: 3/10/2006 Index (UIL) No.: 832.09-00, 404.11-00, 446.04-00 CASE-MIS No.: TAM- 134113-05/CC:FIP:B4 --------------------------------…
  13. PLR 201434028 — Required Distributions
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    …ncluding sections 401 (a)(4), 411, 415, 417 and 436 or of Title I of ERISA. No opinion is expressed regarding the qualification of the Plan. In addition, no opinion is expressed on whether the method for valuing benefits under the lump sum window option satisfies the requirements of section 417{e) and the regulations t…
  14. PLR 201424004 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJun 13, 2014related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201424004 Release Date: 6/13/2014 Index Number: 419.00-00, 419A.00-00, 4976.00-00, 4976.01-00, 61.00-00 --------------------- ---------------------------------------- --------------------- ------------------------------- Third Party Commu…
  15. PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 19, 2024related by meaning
    er and accompanied by a penalty of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2024-1, 2024-1 IRB 1, § 7.01(16)(b). This offic e has not verified any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The Associ…
  16. PLR 201924013 — Required Distributions
    IRCPrivate Letter RulingsJun 14, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201924013 Release Date: 6/14/2019 Index Number: 401.06-00, 401.06-02, 408.00-00, 408.08-00 --------------------------------- --------------------------- ------------------------------- ------------------------------------ ----------------…
  17. 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 ----------------- -------------------------------- ------------------------------- ----------------------- ---------------------------- ------------------------------------------…
  18. PLR 201330016 — Required Distributions Where Holder Dies
    IRCPrivate Letter RulingsJul 26, 2013related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201330016 Release Date: 7/26/2013 Index Number: 72.19-00, 1035.00-00 ------------------------ -------------------------- ------------------------------ Third Party Communication: None Date of Communication: Not Applicable Person To Contac…
  19. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927001 Release Date: 7/5/2019 Index Number: 4976.01-00, 419.00-00, 111.00-00 ------------------------------------------------------------ --------- -------------------------- ---------------------------------------- -------------------…
  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…