IRCCourt RulingsSep 30, 1985related by meaning
… After careful deliberation, the Clinic has been granted relief under section 530.”
Sec. 530 of the Revenue Act of 1978, Pub.L. 95-600, 92 Stat. 2885.
We note that respondent’s revenue rulings on the matter of "separation from the service” under sec. 402 and its predecessors have been confusing, ambiguous, conflicting,…
Rev. Proc. 2016-27 — This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in … IRCRevenue ProceduresMay 9, 2016related by meaning
…ection 305(e)(9) of ERISA, as well for purposes of § 432(e)(9) of the Code. [3] Section 7.01(13) of Rev. Proc. 2016–1 provides that the following parties may be authorized representatives if appropriately accredited or authorized: attorney, certified public accountant, enrolled agent, enrolled actuary, and enrolled ret…
67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976related by meaning
…1974-3 C.B.(Supp.) 236, 238-243. The problem of particular significance to us involved the Internal Revenue Service’s administration of the determination letter process. Broadly speaking, prior to the enactment of ERISA, participation in the determination letter process was limited to the employer and the Internal Reve…
Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance … IRCRevenue ProceduresJul 6, 2015
…tions as to the exempt status of related trusts or custodial accounts.
.02 Nonapplicability of this Revenue Procedure to IRAs (including traditional IRAs, Roth IRAs, SEPS, and Simple IRAs) and section 403(b) Plans - Opinion letters will not be issued under this revenue procedure for prototype plans intended to meet the…
IRCCourt RulingsJun 4, 1984
On or about June 8, 1979, petitioner issued a check in the amount of $87,941.05 to the pension plan as its employer pension contribution for the 1978 year. The fate of this contribution differed slightly from that of the prior two contributions. The check was deposited on or about June 11, 1979, in the pension plan’s c…
Rev. Proc. 2008-56 — This procedure relaxes certain restrictions that now apply to the issuance of opinion and advisory letters for new pre-approved plans under Rev. Proc. 2007-44.… IRCRevenue ProceduresOct 6, 2008related by meaning
…e and may not be relied upon for the period prior to the date of submission of the application. .04 Rev. Proc. 2005-16, 2005-1 C.B. 674, which contains the Service’s procedures for the issuance of opinion and advisory letters, contains rules applicable to “mass submitter” plans, that is, pre-approved plans that are sub…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019
…aph (c)(3)(i)(B)(
2) of this section, are applicable for taxable years beginning after December 31, 1979 and for amounts reimbursed after December 31, 1979. In determining plan discrimination and the taxability of excess reimbursements made for a plan year beginning in 1979 and ending in 1980, a plan's eligibility and …