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96 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 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, 2008
    ] Proposed regulations under § 401(a)(35) were published January 3, 2008 (73 Fed. Reg. 421) and may be relied upon until final regulations are issued. [4] Section 107(a) of the HEART Act extends the applicability of the qualified reservist distribution to individuals ordered or called to active duty after December 31, …
  2. PLR 202039002 — Required Distributions
    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 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  3. 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…
  4. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  5. 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…
  6. 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…
  7. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  8. 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…
  9. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    …e PRA, the reporting burden associated with the collection of information in §§ 1.25E-3 and 1.30D-5 regarding credit transfer elections will be reflected in the PRA Submissions associated with Revenue Procedure 2023-33. The OMB control number for Revenue Procedure 2023-33 is 1545-2311. A Federal agency may not conduct …
  10. 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…
  11. 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 …
  12. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  13. PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans
    IRCPrivate Letter RulingsFeb 10, 2023related by meaning
    tance in this matter, please contact ( ) (ID# Enclosures cc: Notice 437, Notice of Intention to Disclose A deleted copy of the ruling Sincerely, David M. Ziegler, Manager Employee Plans Actuarial Group 2 ) at
  14. PLR 201927009 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927009 Release Date: 7/5/2019 Index Number: 408.00-00, 408.03-00 ---------------------------------------- ------------------------------------- ----------------------------------------- ----------------------------------- Third Party C…
  15. PLR 200519021 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519021 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ --------- ------------------------------------------------------- ---------------------…
  16. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    …nses: 59,688,464. Estimated Total Burden Hours: 1,270,344. Estimated Total Costs: $2,930,244. VIII. Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) [39] imposes certain requirements with respect to federal rules that are subject to the notice and comment requirements of section 553(b) of the Administrat…
  17. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    …ccess telecommunications relay services. You may also follow the search instructions on https://www.regulations.gov to view public comments. FOR FURTHER INFORMATION CONTACT: Abigail Davidow ( davidow.abigail1@pbgc.gov), Deputy Assistant General Counsel, Legislative and Regulatory Division, Office of the General Counsel…
  18. 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…
  19. 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
    matching contribution with respect to any HCE at any rate of employee contribution or elective deferral is not greater than with respect to any NHCE. In addition, the ratio of matching contributions on behalf of an HCE to that HCE's elective deferrals and employee contributions for a plan year cannot be greater than th…
  20. 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…