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92 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008related by meaning
    ICANT’S EIN 6. PLAN NO. (do not use a Social Security Number) 7. PLAN NAME 8. TYPE OF SUBMISSION □ REGULAR SUBMISSION □ REGULAR SUBMISSION — ANONYMOUS □ REGULAR SUBMISSION — MULTI-EMPLOYER PLAN □ REGULAR SUBMISSION — MULTIPLE EMPLOYER PLAN □ GROUP SUBMISSION 9. TYPE OF PLAN (CHECK ONE ONLY): □ 01 PROFIT SHARING □ 09 CA…
  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. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    y, or provider of air ambulance services: (i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv) (ii) [Reserved] * * * * * (h) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
  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 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 --------------------------------…
  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. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021related by meaning
    and 45 CFR 149.510(c) and currently is not certified by the Departments pursuant to 26 CFR 54.9816-8T(e), 29 CFR 2590.716-8(e), and 45 CFR 149.510(e). If a certified IDR entity's certification has expired or has been revoked as a result of the process described in 26 CFR 54.9816-8T(e)(6), 29 CFR 2590.716-8(e)(6), and 4…
  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 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets
    IRCPrivate Letter RulingsAug 24, 2007related by meaning
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  12. PLR 201430025 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 25, 2014related by meaning
    ssets up to Amount 4 to the Company will not constitute an employer reversion under section 4980 of the Code and will not be subject to the excise ~ax set forth in section 4980 of the Code. This ruling only addresses the two issues that we have ruled upon. In particular, we are not expressing any opinion as to deductib…
  13. 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 (…
  14. PLR 201452027 — Foreign Situs Trust
    IRCPrivate Letter RulingsDec 26, 2014related by meaning
    tter ruling has been sent to your authorized representatives pursuant to a power of attorney on file in this office. If you wish to inquire about this ruling, please contact (ID ) at ( ) . Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Deleted copy of ruling letter Notice of Intention to Disclose CC: S…
  15. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628006 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ----------------------------- ----------------------- ----------------------------------- --------…
  16. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628004 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ------------------------------------ ----------------------- ----------------------------------- -…
  17. 89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities
    IRCFinal Rules (FR)Apr 25, 2024related by meaning
    …c)(3) will be reflected in the Paperwork Reduction Act Submissions associated with the section 1445 regulations (OMB control number 1545-0902). III. Regulatory Flexibility Act A. Succinct Statement of the Need for, and Objectives of, the Final Regulations
  18. Rev. Proc. 2024-32 — This revenue procedure updates the procedures in Rev. Proc. 2017-55 to set forth the procedure by which the sponsor of a defined benefit plan that is subject t…
    IRCRevenue ProceduresModified Aug 19, 2024related by meaning
    licable to requests for rulings and determination letters that are subject to § 6110. Section 601.201(e) provides specific instructions to applicants. The applicant must include with the request either a statement of proposed deletions and the statutory basis for each proposed deletion, or a statement that no informati…
  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…