Rev. Proc. 2010-52 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat… IRCRevenue ProceduresDec 27, 2010related by meaning
829-5500 (a toll-free number), or write for guidance to the following address:
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA:T:A2 1111 Constitution Avenue, N.W.
Washington, D.C. 20224 In appropriate instances, pre-submission conferences may be afforded in addition to conferences available under Rev…
Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl… IRCRevenue ProceduresSep 20, 2021
3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted.
.04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2).
.06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted.
SECTION 4. FUTURE MODIFICATION …
Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … IRCRevenue RulingsDec 28, 2009related by meaning
…and the IRS Restructuring and Reform Act of 1998. A public hearing is scheduled for March 10, 2010.
Rev. Proc. 2009-55 Rev. Proc. 2009-55 Insurance companies; loss reserves; discounting unpaid losses. This procedure sets forth the loss payment patterns and discount factors for accident year 2009. Under section 846 of t…
Rev. Proc. 2011-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 3, 2011
Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details.
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
Notice 2010-83 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi… IRCNoticesDec 20, 2010
…ortened so that it ends with the same year that would apply in the absence of the shortfall method. Rev. Proc. 2000-40, 2000-2 C.B. 357, provides for certain changes that can be made in a plan’s funding method (including a plan’s asset valuation method) that are automatically approved by the Service. An asset valuation…
IRCCourt RulingsNov 21, 2007
…tivities will have to be strongly
reduced in the future . "
In November of 2004, after the Internal Revenue Service
audited petitioners' returns for 1999 and 2000 and issued the
-18notice of deficiency which is at issue in this case, Mr . Kopty
contacted Wells Fargo and asked the bank to issue a new Form
5498, IRA Cont…
Rev. Proc. 2017-56 — This revenue procedure updates Rev. Proc. 2000–40 to take into account the provisions of § 430 of the Internal Revenue Code, which was enacted as part of the P… IRCRevenue ProceduresOct 30, 2017
…e in the valuation date to the first day of the plan year is automatically approved by the IRS. .05 Rev. Proc. 2000–40 grants automatic approval for certain changes in funding method, but does not take into account the provisions of § 430. This revenue procedure modifies Rev. Proc. 2000–40 for plans subject to the requ…
Rev. Proc. 2008-62 — This document sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the… IRCRevenue ProceduresOct 20, 2008
… this section.
.07 Gender-Specific Base (Year 2000) Mortality Combined Tables. For purposes of this revenue procedure, the Male Base Combined Mortality Table (Year 2000) is the table determined through application of the male Weighting Factors for Small Plans (the “Weights”) to the Male Base Nonannuitant and Annuitant …
Rev. Proc. 2004-44 — Minimum funding standards; amortization; extensions. This procedure sets forth guidelines for requesting extensions of the amortization period of the minimum f… IRCRevenue ProceduresAug 2, 2004related by meaning
te instances, pre-submission conferences may be afforded in addition to conferences available under Rev. Proc. 2004-4.
SECTION 6. BANKRUPTCY PETITIONS If the applicant or a significant number of controlled group members file a bankruptcy petition after the request for an extension of an amortization period is submitted…
Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013related by meaning
…ng the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election.
Announcement 2013-8 Announcement 2013-8
This document solicits recommendations and/or comments regar…