90 FR 28899 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jul 2, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 15, 2008
…o § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). (2004 C. L.).
Rev. Rul. 2001-30, 2001-2 C.B. 46. (2004 C. L.).
Amendments to § 1.401(a)(4)-9 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg.…
IRCPrivate Letter RulingsMay 13, 2005related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200519022
Release Date: 5/13/2005
Index Number: 457.01-00, 457.05-00,
457.09-04, 457.12-01
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Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 2, 2007
…mation letters, etc.: See Rev. Proc. 2007-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… IRCTreasury DecisionsApr 30, 2007
…ation of a defined benefit plan and a defined contribution plan under former section 415(e). Notice 2001-37, 2001-1 C.B. 1340, (see §601.601(d)(2)) provides guidance regarding the inclusion of salary reduction amounts for qualified transportation fringe benefits in the definition of compensation for purposes of section…
Rev. Proc. 2006-6 — 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, 2006
…mation letters, etc.: See Rev. Proc. 2006-4, page , this Bulletin.
(2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya IRCFinal Rules (FR)Feb 23, 2023related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… IRCNoticesDec 27, 2005
…o § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535).
Rev. Rul. 2001-30, 2001-2 C.B. 46.
Amendments to § 1.401(a)(4)-9 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). (New).
Rev. Rul. 20…
IRCPrivate Letter RulingsJun 30, 2006related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200626015
Release Date: 6/30/2006
Index Number: 457.05-02
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T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003
…ed in this section, §§1.457-1 through 1.457-11 apply for taxable years beginning after December 31, 2001. (b) Transition period for eligible plans to comply with EGTRRA. For taxable years beginning after December 31, 2001, and before January 1, 2004, a plan does not fail to be an eligible plan as a result of requiremen…
PLR 200208017 — Taxation of Employee Annuities (Taxable v. Not Taxable) IRCPrivate Letter RulingsFeb 22, 2002
…4
Person to Contact:
Telephone Number:
Refer Reply To:
CC:CORP:B06-PLR-139821-01
Date:
November 23, 2001
Legend
Company =
Mutual Holding =
Stock Holding =
Subsidiary 1 =
State X =
State Y =
Year A =
Year B =
Year C =
Agreement X =
Date A =
Date B =
Date C =
2
PLR-139821-01
Date D =
Business A =
Business B =
Business C …
IRCPrivate Letter RulingsJul 19, 2002
…trust under
section 402(b) of the Code.
This ruling applies only to the Trust submitted on July 19, 2001 and amended in
accordance with the revision submitted on September 21, 2001 and to the Plan
submitted on July, 19, 2001. It is directed only to the taxpayer who requested it.
Section 6110(k)(3) of the Code provides …
IRCCourt RulingsApr 11, 2012
…ported the following relevant amounts on their jointly filed Federal individual income tax returns:
2001 2002 2003
Gross income $1,418,560 $1,115,707 $1,142,511
Itemized deductions 122,512 110,429 27,462
Taxable income (loss) 1,296,048 1,005,278 1,115,049
Income tax 478,797 358,773 350,805
Brownsville Medical reported …
IRCCourt RulingsJan 26, 2006
…whether the payments were applied
to more than one loan. Further, to the extent there was a loan in 2001, the terms of the loan and the record of repayments are
not made part of the record.
In 2001, CIG was acquired by Eagle Global Logistics (Eagle).
Petitioner was employed by Eagle after the merger and remained an
emp…
Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… IRCNoticesJun 2, 2014related by meaning
er this notice supersedes the relief previously provided in Notice 2002–23, 2002–1 C.B. 742.
TAX CONVENTIONS
Announcement 2014–24 Announcement 2014–24 Announcement of the Memorandum of Understanding between the Government of United States of America and the Government of the State of Kuwait for the reciprocal tax exemp…
IRCCourt RulingsSep 28, 2016
…o argument as to why it does not. It appears that Conseco
appropriately used the IRS-provided Table 2001 to arrive at the correct premium
- 15 - [*15] rate, despite the worksheets' references to "PS-58" headings. (Premium
factors provided by P.S. 58 rates, found in Rev. Rul. 55-747, 1955-2 C.B. 228,
229, have generally…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
IAL INFORMATION REPORTING
6. The authority citation for part 4010 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1310.
7. In § 4010.2: a. Amend the introductory text by removing “and” and adding at the end of the sentence “, ultimate parent, and U.S. entity”.
b. Add, in alphabetical order, the definitio…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
ributions on or after the applicability date of the final regulation.
Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
Footnotes
1. For purposes of this preamble, references to the “United States” include any possession of the United States.
Back to Citation
2.
Army Post Office (APO) is associated …
IRCPrivate Letter RulingsJun 1, 2001related by meaning
ERT D. PATCHELL
Assistant Chief, Qualified Plans Branch 2
Office of the Division Counsel/
Associate Chief Counsel
(Tax Exempt and Government Entities) Enclosure:
Copy for 6110 purposes
IRCCourt RulingsFeb 24, 2014
…ner's contention misses the point that no
3The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, sec. 611(d)(1) and (2), 115 Stat. at 97, later
amended sec. 402(g)(5), effective for years beginning after December 31, 2001.
See also EGTRRA sec. 611(i), 115 Stat. at 100. Respondent c…