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Go to Ann. 2005-17 (not yet in the library — opens the official source)
65 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Ann. 2010-3 — Automatic approval of changes in funding method for takeover plans and changes in pension valuation software. This announcement provides, for plan years beginn…
    IRCAnnouncementsJan 25, 2010related by meaning
    Announcement 2010-3 Automatic Approval of Changes in Funding Method for Takeover Plans and Changes in Pension Valuation Software This announcement provides, for plan years beginning on or after January 1, 2009, automatic approval for certain changes in funding method with respect to single-employer defined benefit plan…
  2. PLR 200728042 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options
    IRCPrivate Letter RulingsJul 13, 2007
    …fore January 1, 2008, the applicable guidance under §409A (including transition guidance) is Notice 2005-1, 2005-1 CB 274, the preamble to the Proposed Regulations under §409A, 2005-2 CB 786 (70 FR 57930), and Notice 2006-79, 2006-43 IRB 763. For taxable years beginning before January 1, 2007, the guidance provides tha…
  3. PLR 202250011 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 16, 2022related by meaning
    …ulings regarding whether and how § 72 of the Internal Revenue Code applies to a contingent deferred annuity contract (“the Contract”) Individual plans to purchase from Taxpayer. This letter ruling is being issued electronically in accord ance with section 6 of Rev. Proc. 2020-29, 2020-21 I.R.B. 859. A paper copy will n…
  4. Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2010
    …ther a qualified pension plan can be a § 412(i) plan if the plan holds life insurance contracts and annuity contracts for benefits at normal retirement age in excess of a participant’s benefits at normal retirement age under the plan. (2005 C. L.). Notice 2004-59, 2004-2 C.B. 447, provides guidance with respect to rest…
  5. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018related by meaning
    made on or before July 30, 2018 and § 1.170A-16(d)(3) for contributions made after July 30, 2018). * * * * * * * * (f) * * * (2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to believe that the su…