Notice 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… IRCNoticesOct 20, 2008
…ice, please contact Ms. Zimmerman at retirementplanquestions@irs.gov.
APPENDIX
Mortality tables for 2009 Valuation dates occurring during 2009 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2009
MALE MALE MALE FEMALE FEMALE FEMALE UNISEX
Age 2009 Non-Annuitant Tab…
T.D. 9321 — Final regulations set forth guidance on the application of section 409A to nonqualified deferred compensation plans. The regulations provide a definition of a … IRCTreasury DecisionsMay 7, 2007related by meaning
INCOME TAX
Rev. Rul. 2007-29 Rev. Rul. 2007-29
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2007.
Announcement 2007-44 Announcement 2007-44
This anno…
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
…ervice will not treat a § 403(b) plan as failing to satisfy the requirements of § 403(b) during the 2009 calendar year, provided that: (1) on or before December 31, 2009, the sponsor of the plan has adopted a written § 403(b) plan that is intended to satisfy the requirements of § 403(b) (including the 2007 regulations)…
IRCCourt RulingsAug 31, 2021related by meaning
including granting CNC status - - s ince petitioner did not furnish necessary
documentation. On the basis of these circumstances M s. Rego performed a balancing test, concluding that the proposed levy did balance the needs of
collection with the concerns of petitioner. On the basis of our review w e hold that
M s. Rego…
Notice 2009-3 — This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by … IRCNoticesJan 12, 2009
Notice 2009-3
Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement
This notice provides relief during 2009 for sponsors of § 403(b) plans with respect to the requirement to have a written § 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service int…
Notice 2009-92 — This notice provides that a delay or acceleration of the payment of nonqualified deferred compensation in order to comply with an advisory opinion issued by th… IRCNoticesDec 28, 2009related by meaning
the ability of the service recipient to continue as a going concern, provided that the payment is made as soon as it would no longer have such effect. In addition, such a payment may continue to so qualify if the service recipient reasonably anticipates that § 162(m) would disallow its deduction for such payment and, a…
Notice 2009-20 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesMar 23, 2009
…ng target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from February 2009 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of February 2009 are, respectively, 5.24, 7.07, and 7.08. The three 24-month average corporate bond segment…
IRCCourt RulingsJun 6, 2019related by meaning
DRC
T.C. Memo. 2019-67
UNITED STATES TAX COURT
MARIA SHENORAH MCCREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10129-14L. Filed June 6, 2019.
Maria Shenorah McCree, pro se.
Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L.
Wofford, for respondent.
MEMORANDUM FINDINGS OF FA…
Notice 2009-39 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesMay 4, 2009
…nding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from March 2009 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of March 2009 are, respectively, 5.70, 7.53, and 7.85. The three 24-month average corporate bond segment ra…
Notice 2009-45 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesJun 1, 2009
…nding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from April 2009 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of April 2009 are, respectively, 5.12, 7.15, and 6.92. The three 24-month average corporate bond segment ra…
IRCCourt RulingsOct 9, 1997related by meaning
einafter referred to
as the instant case). The instant case is before the Court on
- 3 -
1
All Code and section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to
the Tax Court Rules of Practice and Procedure.
the parties' cross-motions for partial summary judgment. …
Notice 2009-56 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesJun 22, 2009
…funding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from May 2009 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of May 2009 are, respectively, 4.27, 7.00, and 6.77. The three 24-month average corporate bond segment rate…
IRCCourt RulingsJun 21, 2011related by meaning
…ess petitioner qualifies for an exception. See sec. 72(t) (1);
see also Stipe v. Commissioner, T.C. Memo. 2011-92; Dollander v.
Commissioner, T.C. Memo. 2009-187.
Petitioner has not alleged that any exception applies, nor
has he introduced any evidence that could allow us to conclude
that an exception applies. Therefor…
Notice 2009-77 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 5, 2009
…ding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from August 2009 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of August 2009 are, respectively, 3.08, 5.94, and 6.21. The three 24-month average corporate bond segment r…
IRCCourt RulingsAug 28, 2008related by meaning
T .C . Memo . 2008-20 4
UNITED STATES TAX-COUR T
WALTER KOWSH, Petitioner v .
COMMISSIONER OF . INTERNAL . REVENUE, Responden t
Docket No . 15154-06 . Filed August 28, 2008 .
Walter Kowsh, pro se .
Michelle L . Maniscalco , for respondent .
MEMORANDUM FINDINGS'-OF-FACT-AND OPINIO N
KROUPA, Judge : Respondent determined…
IRCCourt RulingsSep 17, 2026related by meaning
n effect at all relevant times, regulation references are
to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
Served 09/17/26
2
[* 2 ] there were no changes in the IRS approach to the issue after review
of…
IRCCourt RulingsOct 1, 2025related by meaning
xable
years . See § 6330(c)(2)(B); see also, e.g. , Goodman v. Commissioner , T.C.
Memo. 2006- 220 . For taxable years 2012 through 2018, MDIA did not raise any arguments pertaining to the underlying liabilit ies . T herefore,
it cannot raise such arguments here. See Pough v. Commissioner, 135
T.C. 344 (2010) ; Treas. …
Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… IRCNoticesNov 16, 2009
…he relief previously provided in Notice 2007-69, 2007-2 C.B. 468.
EXEMPT ORGANIZATIONS
Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of Salt Lake City, UT, qua…
Notice 2009-88 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesNov 23, 2009
…rs Beginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
November 2009 4.36 3.93 4.58 MINIMUM PRESENT VALUE SEGMENT RATES
Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-mon…
T.D. 9472 — Final regulations under section 4980F of the Code provide guidance relating to the section’s application to a plan amendment that is permitted to be effective … IRCTreasury DecisionsDec 21, 2009
…termination letters on Form 5307 for pre-approved defined contribution plans.
EMPLOYMENT TAX
Notice 2009-80 Notice 2009-80 2010 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit…