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71 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    ppropriateness of e-filing for reportable events in general and the need for special rules to accommodate specific categories of filers. Other Changes PBGC's 2009 proposed rule on reportable events would have added two new events to the reportable events regulation. One event would have occurred when a plan's adjusted …
  2. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  3. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    erson described in section 4958(c)(3)(B); (v) an entity manager described in section 4965(d); and (vi) a fund manager described in section 4966(d)(3). (j) Failure to comply. Upon a determination that an ASO has failed to comply with the requirements of section 6103(p)(4), the IRS may take the actions it deems necessary…
  4. Notice 2009-8 — This notice provides interim guidance on recently enacted section 457A of the Code which became effective January 1, 2009. Section 457A generally provides that…
    IRCNoticesJan 26, 2009
    on of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, Div. C of Pub. L. No. 110-343 (TEAMTRA), which was enacted on October 3, 2008. This guidance is intended as interim guidance to assist taxpayers in applying § 457A while the Treasury Department and the IRS consider further guidance on the applicati…
  5. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
    IRCNoticesApr 6, 2009
    …ate of return on plan assets for 2007, the assumed rate of return for 2007 is limited to 6.09%. For 2008, the third segment rate used to limit the assumed rate of return is the rate used for the January 1, 2008 valuation. Because the plan sponsor has elected to use the segment rates for the fourth month preceding the v…
  6. Ann. 2008-2 — Minimum funding standards; alternative funding schedule. This announcement describes how a commercial passenger airline may make an election for an alternative…
    IRCAnnouncementsJan 22, 2008related by meaning
    …ermine the minimum funding requirements for applicable plan years that begin on or after January 1, 2008.
  7. 89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    burden for this new condition because it is expected to be de minimis and included in other notices sent to the Department. G. Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), the Department solicited comments concerning the information collection requireme…
  8. PLR 201502021 — Foreign Situs Trust
    IRCPrivate Letter RulingsJan 9, 2015related by meaning
    TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 OCT 16 2014 Uniform Issue List: 402.03-00 Legend: Taxpayer A = Plan B = Employer C = Amount 1 = Dear 201502 0.2.1 This is in response to your request dated February 24, 2014, as supplemented by corresp…
  9. DOL EBSA (final agency order) — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. WORLD MANAGEMENT, INC., Order of Dismissal (ALJ Feb. 20, 2024) (Rosenow) PDF 2018-RIS-53 USDOL, EMPLOYEE BE…
    ERISACourt RulingsJan 26, 2021related by meaning
    eting Internal Revenue Service (IRS) and DOL required 2015 Audit Documents and Signed Letters Regarding the Audit, as well as government reporting.” 4 paragraph, we have not been able to obtain sufficient, appropriate audit evidence to provide a basis for an audit opinion. Accordingly, we do not express an opinion on t…
  10. Treas. Reg. § 1.436-1(j)(10) — Limits on benefits and benefit accruals under single employer defined benefit plans.
    IRCRegulationsSep 9, 2016related by meaning
    … plan sponsor will make a contribution of $80,000 to Plan S for the 2007 plan year by September 15, 2008. This amount is in excess of the minimum required contribution for 2007. The plan sponsor elects to reduce the funding standard carryover balance by $80,000. (ii) Because it is reasonable to expect that the $80,000 …
  11. PLR 201928002 — Additional Tax
    IRCPrivate Letter RulingsJul 12, 2019related by meaning
    W hile this office has not verified any of the material submitted in support of the request for ruling, it is subject to verification on examination. Sincerely, Janet A. Laufer Senior Technician Reviewer Employee Benefits, Exempt Organizations, and Employment Taxes Office of Associate Chief Counsel