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Go to Rev. Proc. 2002-10 (not yet in the library — opens the official source)
46 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2003-86 — Professional employer organizations; employee leasing; plan qualification. This procedure describes certain transitional rules that may be used by defined cont…
    IRCRevenue ProceduresDec 15, 2003
    … guidance on certain transitional issues that were raised by practitioners after the publication of Rev. Proc. 2002-21. SECTION 2. BACKGROUND .01 If a PEO satisfies the requirements under Rev. Proc. 2002-21, the Service will not disqualify the PEO Retirement Plan solely on the grounds that the plan has violated the exc…
  2. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011
    … employees in 2000-2003. Leading Edge did not provide health insurance benefits to its employees in 2002-04. Leading Edge maintained a portfolio account with Advest, Inc. From August 2003 through December 2004 Leading Edge - 20 - maintained a portfolio of stocks and received dividends." Leading Edge also maintained che…
  3. Notice 2004-34 — Minimum funding standards; interest rates; section 101 of Pension Funding Equity Act. This notice describes the method for determining the permissible range of…
    IRCNoticesMay 3, 2004
    ….39 6.65 7.39 2001 October 7.37 6.64 7.37 2001 November 7.36 6.62 7.36 2001 December 7.34 6.61 7.34 2002 January 7.34 6.60 7.34 2002 February 7.33 6.60 7.33 2002 March 7.32 6.59 7.32 2002 April 7.32 6.58 7.32 2002 May 7.31 6.58 7.31 2002 June 7.30 6.57 7.30 2002 July 7.28 6.55 7.28 2002 August 7.26 6.53 7.26 2002 Septe…
  4. PLR 201811008 — Church Plan
    IRCPrivate Letter RulingsMar 16, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201811008 Release Date: 3/16/2018 Index Number: 414.08-00 ------------------------------------------------------- ------------------------------------------------------------ ------------------------------------------ --------------------…
  5. Rev. Proc. 2017-57 — This revenue procedure updates Rev. Proc. 2000–41 to take into account the enactment of subsequent legislation. This revenue procedure sets forth the procedure…
    IRCRevenue ProceduresOct 30, 2017related by meaning
    …aterial is not being furnished. .02 The rules of sections 4.02, 4.03, and 4.06 through 4.08 of this revenue procedure apply to a request to revoke an interest rate election. For purposes of those rules, the revocation of an interest rate election is treated as change in funding method. SECTION 7. EFFECT ON OTHER DOCUME…
  6. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018related by meaning
    t notice.comments@irscounsel.treas.gov (Rev. Proc. 2018–52). All comments will be available for public inspection. SECTION 18. PAPERWORK REDUCTION ACT The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork …