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Go to Rev. Proc. 2012-35 (not yet in the library — opens the official source)
52 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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…
  2. Rev. Proc. 2019-39 — TABLE OF CONTENTS
    IRCRevenue ProceduresSuperseded related by meaning
    … OTHER DOCUMENTS, EFFECTIVE DATE, DRAFTING 31 INFORMATION SECTION 15. EFFECT ON OTHER DOCUMENTS .01 Rev. Proc. 2013-22 is modified by this revenue procedure. .02 Rev. Proc. 2017-18 is modified by th is revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective September 30, 2019. SECTION 17. DRAF…
  3. Notice 2012-56 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesSep 24, 2012
    …Segment Rates First Segment Second Segment Third Segment 1.75 4.62 5.72 For plan years beginning in 2012, the 24-month average segment rates determined under § 430(h)(2)(C)(iv) must be not less than 90% nor greater than 110% of the 25-year average segment rates. Pursuant to Notice 2012-55, I.R.B. 2012-36, the first, se…
  4. Notice 2012-66 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesDec 3, 2012
    …Segment Rates First Segment Second Segment Third Segment 1.69 4.53 5.60 For plan years beginning in 2012, the 24-month average segment rates determined under § 430(h)(2)(C)(iv) must be not less than 90% nor greater than 110% of the 25-year average segment rates. Pursuant to Notice 2012-55, 2012-36 I.R.B. 332, the first…
  5. Notice 2012-78 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesDec 27, 2012
    …Segment Rates First Segment Second Segment Third Segment 1.66 4.47 5.52 For plan years beginning in 2012, the 24-month average segment rates determined under § 430(h)(2)(C)(iv) must be not less than 90% nor greater than 110% of the 25-year average segment rates. Pursuant to Notice 2012-55, 2012-36 I.R.B. 332, the first…
  6. 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…
  7. 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…
  8. Rev. Proc. 2011-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2011
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  9. 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
    …List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44, 2007-2 C.B. 54. The 2012 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2013 and ending…
  10. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016related by meaning
    and superseded by this revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective January 1, 2017. SECTION 17. PUBLIC COMMENTS The Treasury Department and the IRS invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2016–51), Room 5203, Internal Revenue Servic…
  11. 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…
  12. Rev. Proc. 2018-21 — This revenue procedure modifies the procedures of the Internal Revenue Service for issuing opinion and advisory letters for pre-approved master and prototype a…
    IRCRevenue ProceduresApr 2, 2018related by meaning
    n the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103. SECTION 5. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2015–36 and Rev. Proc. 2017–41 are modified. SECTION 6. EFFECTIVE DATE The modifications in this revenue procedure are ef…