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Go to Rev. Proc. 2018-42 (not yet in the library — opens the official source)
43 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019
    …rica Center for Retirement Studies, “All About Retirement,” 2017. Back to Citation 128.  IRS Notice 2018-83, 2018-47 I.R.B. 774 (11/19/2018). Back to Citation 129.  This rule does not apply to a SEP in effect on December 31, 1996, if the SEP provided for pre-tax employee contributions (commonly referred to as a SARSEP)…
  3. Rev. Proc. 2016-37 — Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle sys…
    IRCRevenue ProceduresSuperseded Jul 18, 2016related by meaning
    beginning of such announced adoption period, to give the IRS time to review such plans and to provide time for adopting employers to adopt such plans. .03 Adopting employers must adopt such newly approved plans within the adoption period described in section 14.03 of this revenue procedure and, if eligible to submit fo…