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Go to Rev. Proc. 2002-21 (not yet in the library — opens the official source)
45 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. Rev. Proc. 2015-22 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, …
    IRCRevenue ProceduresMar 16, 2015related by meaning
    ee plans should be sent to: Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 201 West Rivercenter Boulevard Covington, KY 41011 Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to: Internal Revenue Service Attn: Pre-Approved Plans Coordinat…
  4. 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…
  5. Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par…
    IRCRevenue ProceduresModified Aug 2, 2021related by meaning
    compensation” pursuant to Rev. Rul. 2002-27, 2002-1 C.B. 925. For rules relating to a failure to adopt a Good Faith Amendment, see Rev. Proc. 2013-12. (B) “Interim Amendment” means an amendment with respect to a disqualifying provision that results in the failure of the plan to satisfy the qualification requirements of…