Rev. Proc. 2005-76 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… IRCRevenue ProceduresDec 12, 2005related by meaning
Rev. Proc. 2005-76
SECTION 1. PURPOSE
The purpose of this revenue procedure is to extend the date by which a qualified retirement plan must be in operational compliance with a reforming plan amendment in order to be eligible for the treatment described in section 3.02 of Revenue Procedure 2005-23, 2005-18 I.R.B. 991, r…
Rev. Proc. 2016-47 — This revenue procedure provides for a self-certification program that individuals may use if they fail to roll over a plan or IRA distribution within the statu… IRCRevenue ProceduresSuperseded Sep 12, 2016related by meaning
…EXAM In addition to automatic waivers and waivers through application to the IRS under Section 3 of Rev. Proc. 2003–16, the IRS, in the course of examining a taxpayer’s individual income tax return, may determine that the taxpayer qualifies for a waiver of the 60-day rollover requirement under § 402(c)(3)(B) or 408(d)(…
IRCPrivate Letter RulingsJul 25, 2003related by meaning
een adopted. Therefore, this ruling may be modified or
revoked if the adopted temporary or final regulations are inconsistent with any
4
PLR-150284-02 conclusions in the ruling. See section 12.04 of Rev. Proc. 2003-1, 2003-1 I.R.B. 1, 44.
However, when the criteria in section 12.06 of Rev. Proc. 2003-1 are satisfied, a…
Rev. Proc. 2005-23 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th… IRCRevenue ProceduresModified May 2, 2005related by meaning
n of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
DRAFTING INFORMATION The principal authors of this revenue procedure are Kathleen J. Herrmann and Diane S. Bloom of the Employee Plans, Tax Exempt and Government Entities Division. Ms. Herrm…
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. 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…
IRCCourt RulingsAug 16, 2005
…al of such liability.
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296,
9
to be considered in determining whether an individual qualifies for
relief under section 6015(f). Rev. Proc. 2003-61, sec. 4.01,
2003-2 C.B. at 297, lists seven conditions which mus…
Rev. Rul. 2003-124 — Covered compensation tables; 2004. The covered compensation tables under section 401 of the Code for the year 2004 are provided for use in determining contribu… IRCRevenue RulingsDec 8, 2003
…the satisfaction of contested liabilities under section 461(f) of the Code are listed transactions.
Rev. Proc. 2003-85 Rev. Proc. 2003-85
Cost-of-living adjustments for 2004. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, …
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…
IRCCourt RulingsFeb 3, 2010
… .06
percent, reflecting 120 percent of the Federal midterm rates for June 2003 and July 2003 . See Rev . Rul . 2003-60, 2003-1 C .B . 987,
988 ; Rev . Rul . 2003-71, 2003-2 C .B . 1, 2 . Respondent determined
the maximum monthly distribution amount from the Jefferso n
National annuity under the fixed amortization meth…
IRCPrivate Letter RulingsJan 19, 2001related by meaning
…orary or final regulations are inconsistent with any
conclusion in the ruling. See section 12.04 of Rev. Proc. 2000-1, 2000-1 I.R.B. 4, 46. However, when the criteria in section 12.05 of Rev. Proc. 2000-1 are satisfied, a ruling
is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely…
Rev. Rul. 2008-13 — Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of sectio… IRCRevenue RulingsMar 10, 2008related by meaning
…or (1) termination without “cause” or for “good reason” or (2) voluntary retirement.
ADMINISTRATIVE
Rev. Proc. 2008-16 Rev. Proc. 2008-16 Like-kind exchanges of rental property that is used for personal purposes. This procedure provides a safe harbor under which the Service will not challenge whether a property that is…
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, 2015related by meaning
of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.
DRAFTING INFORMATION The principal author of this revenue procedure is Kathleen Herrmann of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further informatio…
IRCCourt RulingsMay 5, 2008
erseded by Rev .
Proc . 2003-61, 2003-2 C .B . 296, which is effective as to requests
for relief filed on or after Nov . 1, 2003, and for requests for relief pending on Nov . 1, 2003, as to which no preliminary
determination letter had been issued as of that date
. Although
petitioner's application for relief was filed…
75 FR 65567 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction IRCFinal Rules (FR)Oct 26, 2010related by meaning
…e final regulations that are the subject of this correction are under section 403(b)of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 9340) contain an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the …
IRCCourt RulingsMay 19, 2011
…
employees' length of employment also became a problem for
employees who were buying houses.
During 2003 Weekend Warrior made the following payments by
check to Leading Edge for management and design services:
Date Amount
Aug. 15, 2003 $100,000
August 2003 200,000
Aug. 21, 2003 100,000
Aug. 31, 2003 400,000
Oct. 3, 200…
Rev. Proc. 2014-28 — This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing o… IRCRevenue ProceduresApr 14, 2014related by meaning
ction 21.04 of Rev. Proc. 2013–22 to submit § 403(b) pre-approved plans to the Service for opinion and advisory letters is extended to April 30, 2015. .06 The Appendix to Rev. Proc. 2013–22 is amended by revising lines 4, 12, 13 and 16 thereof and, as amended, is attached is to this revenue procedure.
SECTION 4. PAPERW…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…ate with the plan amendment deadlines provided in section 601 of the SECURE Act.
15 See Part III of Rev. Proc. 2016-37, 2016-29 IRB 136, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2018-21, 2018-14 IRB 467, Rev. Proc. 2018-42, 2018-36 IRB 424, Rev. Proc. 2020-10, 2020-2 IRB 295, Notice 2020-35, 2020-2…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
…tion qualified pre-approved plans and defined benefit qualified pre-approved plans are set forth in Rev. Proc. 2023-37. (2) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k), or (p), or § 408A, are set forth in Rev. Proc. 87-50; Rev. Proc. 91-44…
IRCPrivate Letter RulingsAug 3, 2001related by meaning
. Proc. 2001-1 are satisfied, a ruling
is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely,
Robert D. Patchell Acting Chief, Qualified Plans Branch 2
Office of Division Counsel/
Associate Chief Counsel
(Tax Exempt and Government Entities)
Enclosures:
Copy for section 6110 purpose…