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93 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  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. PLR 200704006 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJan 26, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200704006 Release Date: 1/26/2007 Index Number: 457.00-00 ------------------------------------------------------------ ---------------------------------------------------- ------------------------ --------------------------------- - Third …
  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. 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…
  8. 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…
  9. 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…
  10. 77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
    IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
    26 CFR Parts 1 and 301 [REG-153627-08] RIN-1545-B140 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that would provide guidance relating to automatic extensions of time for filing certain employee plan returns by adding the 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 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 …
  13. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026related by meaning
    unsel, Qualified Plans Branch 4 (Employee Benefits, Exempt Organizations, and Employment Taxes) cc: -------------------------------------------------- ---------------------------------------------------- -------------------------
  14. 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…
  15. PLR 201532035 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsAug 7, 2015related by meaning
    articipants in Plan Y. Company worked with Administrator, the Plans' asset custodian and plan administrator, to assist with compliance with all notice requirements and communication of the amendments to the Plans to the affected participants, including the drafting of a Notice of Modification to Benefit Accruals (a "20…
  16. Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to …
    IRCAnnouncementsMar 11, 2013related by meaning
    …to comment, or by if you wish to waive that right. ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional information concerning this application (including, where applicable, an updated copy …
  17. 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 …
  18. 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…
  19. 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…
  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…