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101 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628005 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ -------------------------------- ----------------------- ----------------------------------- -----…
  2. PLR 201725027 — Nonqualified Deferred Compensation
    IRCPrivate Letter RulingsJun 23, 2017related by meaning
    …the USR Plan was not operat ed in accordance with the requirements of section 409A(a)(2)(A) and the regulations thereunder because payments made under the USR Plan were not made at the time and in the amount specified in the plan. FACTS On ---------------------------- , Taxpayer made “special deferral elections ( -----…
  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 200551029 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsDec 23, 2005related by meaning
    - - - - -
  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. 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 ------------------------------------------------------------ ------------------------------------ ----------------------- ----------------------------------- -…
  7. 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…
  8. 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 …
  9. 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…
  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. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201909003 Release Date: 3/1/2019 Index Number: 401.06-01, 408.03-00, 691.01-00 -------------------------------- ----------------------------- ------------------------------ --------------------------- -------------------------------------…
  12. 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 …
  13. PLR 201048035 — Statutory Exemptions
    IRCPrivate Letter RulingsDec 3, 2010related by meaning
    …----- ---------------------------------------------------------- I might also point out that Treas. Reg. Sec. 54.4975-11(d)(5) would also be a good provision to cite in connection with this issue (rather than just the 1980 rev rul) as it im poses an annual valuation requirement on all ESOPs (both leveraged and nonlever…
  14. PLR 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets
    IRCPrivate Letter RulingsAug 24, 2007related by meaning
    , , , , ,
  15. 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…
  16. PLR 201151001 — Optional Treatment of Elective Deferrals as Roth Contributions
    IRCPrivate Letter RulingsDec 23, 2011related by meaning
    …---------------------------------------- ------ --------------------------------------------- State Regulations = ---------------------------------------------------------------
  17. 77 FR 42462 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction
    IRCProposed Rules (FR)Proposed Jul 19, 2012related by meaning
    …tly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Parts 1 and 30…
  18. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202435007 Release Date: 8/30/2024 Index Number: 412.00-00, 412.06-00 ------------------------- ------------------------------------------- ---------------------------------------- In Re: ----------------------------------------------------…
  19. REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part…
    IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
    …13), relating to New Technologies in Retirement Plans, published on February 8, 2000 in the Federal Register (65 FR 6001), and control number 1545-1780, in conjunction with the Treasury Decision (T.D. 9052, 2003-1 C.B. 879), relating to Notice of Significant Reduction in the Rate of Future Benefit Accrual, published on…
  20. 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 --------------------------------…