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…
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…
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…
Rev. Proc. 2007-44 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… IRCRevenue ProceduresModified Jul 9, 2007related by meaning
…ing whether it is practicable for the entity to change the determination to be consistent with this revenue procedure. An entity will not be considered to have made a determination under a reasonable and good faith interpretation of Rev. Proc. 2005-66 if it did not comply with the provisions of Rev. Proc. 2005-66 or th…
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…
Notice 2005-87 — Application of regulations under section 415; plan amendments. This notice provides that when the final regulations under section 415 of the Code are published… IRCNoticesDec 12, 2005related by meaning
…ng the partners' interests in the partnership. A public hearing is scheduled for February 15, 2006.
Rev. Proc. 2005-74 Rev. Proc. 2005-74 Substitute tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer prepar…
Rev. Rul. 2011-3 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in … IRCRevenue RulingsJan 24, 2011related by meaning
…r use in determining contributions to defined benefit plans and permitted disparity.
ADMINISTRATIVE
Rev. Proc. 2011-11 Rev. Proc. 2011-11 Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are ad…
Rev. Proc. 2004-25 — Remedial amendment period; disqualifying provisions; December 31, 2001. This procedure extends the remedial amendment period under section 401(b) of the Code w… IRCRevenue ProceduresApr 19, 2004related by meaning
…TRRA, will end no earlier than the end of the plan’s 2005 plan year.
SECTION 4. EFFECTIVE DATE This revenue procedure is effective April 19, 2004.
DRAFTING INFORMATION
The principal author of this revenue procedure is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further informa…
Rev. Proc. 2017-18 — This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–1… IRCRevenue ProceduresModified Jan 30, 2017related by meaning
larified by this revenue procedure.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective on January 13, 2017.
SECTION 7. DRAFTING INFORMATION The principal author of this revenue procedure is Patrick Gutierrez of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further informatio…