Rev. Proc. 2011-44 — This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires tha… IRCRevenue ProceduresSep 26, 2011related by meaning
…n also includes each contributing employer other than the applicant.
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for all ruling requests received after September 26, 2011, and ruling requests pending with the IRS as of September 26, 2011.
SECTION 5. EFFECT ON OTHER REVENUE PROCEDURES
Rev. Proc. 2011-4…
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. 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. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013related by meaning
e section 14.10
proposed deletions under § 6110 section 10.04
Chief Counsel
jurisdiction section 5.01
Conferences
offered sections 11.03, 14.01, 14.09 exceptions sections 11.05, 12.04, 16.12
pre-submission section 9
scheduling section 14
request to limit retroactivity sections 14.07, 14.08, 19.06
telephone conferences …
Rev. Proc. 2012-50 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide under section 401 of the Code that the sponso… IRCRevenue ProceduresDec 10, 2012
…hat the Commissioner may extend the remedial amendment period at the Commissioner’s discretion. .03 Rev. Proc. 2007-44 provides a system of staggered, cyclical remedial amendment periods under § 401(b). Under this system, every individually designed plan has a five-year remedial amendment period or cycle, and every pre…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
…on 19.08
format of request
sections 19.03, 19.04
scheduling conference
sections 14.07, 14.09, 19.06
Revenue Rulings
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…ume submitter (VS) plans) for the second submission under the remedial amendment cycle described in Rev. Proc. 2007-44. The list of changes in section IV of this notice does not extend the deadline by which a plan must be amended to comply with any statutory, regulatory, or guidance changes. The general deadline for ti…
Rev. Proc. 2009-36 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide that a remedial amendment cycle with respect … IRCRevenue ProceduresAug 31, 2009
Rev. Proc. 2009-36
SECTION 1. PURPOSE
.01 This revenue procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide that a remedial amendment cycle with respect to a governmental plan within the meaning of § 414(d) of the Code (“governmental plan”) will not end before the expiration of the 91st day after the close…
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
Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004.
REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.… IRCRevenue RulingsModified Jan 10, 2011related by meaning
… to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010).
EXEMPT ORGANIZATIONS
Rev. Proc. 2011-9 Rev. Proc. 2011-9
Determination letters and rulings. This document sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010
…ds on December 31. C entered into a prohibited tax shelter transaction on May 1, 2005. On March 15, 2007, C received a payment of $580,000 attributable to the transaction. On June 1, 2007, the transaction is identified by the IRS in published guidance as a listed transaction. On June 15, 2007, C received an additional …
Ann. 2012-3 — This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution… IRCAnnouncementsJan 23, 2012
…-approved defined contribution plans for the plans’ second six-year remedial amendment cycle. Under Rev. Proc. 2007-44, 2007-2 C.B. 54, and Rev. Proc. 2011-49, 2011-44 I.R.B. 608, the submission period for these applications was scheduled to expire on January 31, 2012.
The extension provided by this announcement appli…
Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… IRCRevenue ProceduresSep 22, 2003related by meaning
…etter, prior to the 91st day following issuance of the letter.
SECTION 8. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2000-20, Rev. Proc. 2002-29, and Rev. Proc. 2003-44 are modified.
SECTION 9. EFFECTIVE DATE
This revenue procedure is effective September 22, 2003.
DRAFTING INFORMATION
The principal author of this revenue pro…
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, 2007
in its review. (See examples 18 through 22).
(1) Determination letter filing procedures for VS plans are set forth in section 9 of Rev. Proc. 2007-6. (2) With respect to M&P plans, except as otherwise provided in section 9 of Rev. Proc. 2007-6 describing when a Form 5307 must be used, an employer that adopts amendment…
Rev. Proc. 2013-22 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… IRCRevenue ProceduresSuperseded Apr 29, 2013
…etter program for the pre-approval of plans qualified under § 401(a) to include § 403(b) plans. .06 Rev. Proc. 2007-71, 2007-2 C.B. 1184, provides guidance regarding compliance with the 2007 regulations and includes model plan language that may be used by public schools either to adopt a written plan to reflect the req…