Ann. 2004-32 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… IRCAnnouncementsMay 3, 2004related by meaning
…re also invited to comment on the six-year amendment cycle for pre-approved plans described in this announcement.
Drafting Information The principal author of this announcement is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, plea…
IRCCourt RulingsMay 19, 2011
… $33,498. Ninety
percent of petitioner's 2006 tax liability is $30,148. Thus,
petitioner's required annual payment for 2006 was $330; i.e., the
lesser of 90 percent of her 2006 tax liability and 100 percent of
her 2005 tax liability. Petitioner does not assert, and we do
not find, that any of the statutory exceptions i…
PLR 202250013 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…
V =
W =
X =
Y =
Z =
Dear :
Taxpayer has requested several rulings concerning a contingent deferred annuity
contract (“the Contract”) Taxpayer plans to purchase from Issuer. This letter ruling is
being issued electronically in accordance with section 7 of Rev. Proc. 2021-1, 2021-1
I.R.B. 1. A paper copy will not be mai…
T.C. Memo. 2007-48 — Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner IRCCourt RulingsMar 5, 2007
…ief under section 6015(f) for the years in
issue.
3
Based on Billings v. Commissioner , 127 T.C. 7 (2006), and
Commissioner v. Ewing
, 439 F.3d 1009 (9th Cir. 2006), revg. 118
T.C. 494 (2002) and vacating 122 T.C. 32 (2004), we dismissed
this case for lack of jurisdiction by order dated October 2,
2006. See also Bartma…
IRCPrivate Letter RulingsMay 2, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200818018
Release Date: 5/2/2008
Index Number: 72.20-04
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Third Party Communic…
Ann. 2009-85 — Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans. The Service announces that it will temporarily stop a… IRCAnnouncementsDec 21, 2009related by meaning
…or adopting the restated pre-approved defined benefit plans will be returned to the applicant. This announcement does not affect the ability of adopting employers to apply for determination letters on Form 5307 for pre-approved defined contribution plans. See Announcement 2008-23, 2008-1 C.B. 731. This announcement als…
Ann. 2004-43 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri… IRCAnnouncementsModified May 24, 2004related by meaning
nesses or other for-profit institutions, and nonprofit institutions.
The estimated total annual reporting and/or recordkeeping burden is 12,000 hours. The estimated annual burden per respondent/recordkeeper varies from 20 to 100 hours, depending on individual circumstances, with an estimated average of 60 hours. The es…
T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006
…te current liability and to determine the required contribution are set forth.
EXEMPT ORGANIZATIONS
Announcement 2006-55 Announcement 2006-55 Aviation Safety Council, Inc., of Pasadena, CA; Budget and Credit Counseling Services, Inc., of New York, NY; and Mason Credit Counseling, Inc., of Hauppauge, NY, no longer quali…
IRCPrivate Letter RulingsMay 8, 2015related by meaning
…rning the application of certain provisions of the Internal
Revenue Code (the “Code”) to a deferred annuity contract.
FA CTS
The Taxpayer i s a life insurance company within the meaning of § 816(a) of the Code,
joins in filing a consolidated federal income tax return with Parent Company on a
PLR 201128017 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJul 15, 2011related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201128017
Release Date: 7/15/2011
Index Number: 72.00-00, 475.05-00, 803.01 -
00, 1011.00-00
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Notice 2010-57 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesAug 23, 2010related by meaning
Alliance for Latino and Immigrant Services, Inc., of Yonkers, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code. ADMINISTRATIVE
Rev. Proc. 2010-28 Rev. Proc. 2010-28
This procedure proposes a safe harbor for contracts with a maturity date of 100, which are intended to qualify as lif…
IRCCourt RulingsNov 25, 2008
131 T .C . No . 1 2
UNITED STATES TAX COUR T
MARY ANN KOLLAR, Petitioner v .
COMMISSIONER OF INTERNAL REVENUE, Responden t
Docket No . 15928-05 .
SER"t _
STAT .
Filed November 25, 2008 .
P filed a joint 1996 Federal income tax return
reporting zero income tax liability . Before Dec . 20,
2006, P amended that return and…
75 FR 5452 — Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRCProposed Rules (FR)Proposed Feb 2, 2010related 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…
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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Ann. 2006-70 — Minimum funding standards; alternative funding schedule election. This announcement describes how to make an election of an alternative funding schedule pursua… IRCAnnouncementsOct 2, 2006
…gible plan, the election should specify that it will first be effective in a plan year beginning in 2006 or a plan year beginning in 2007. Any such election applies to the plan year for which the election is made and subsequent plan years unless revoked with the consent of the Service. An election that first applies th…
Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g… IRCNoticesJan 19, 2016related by meaning
INCOME TAX
Announcement 2016–01 Announcement 2016–01
Announcement 2016–01 updates the mailing address in Revenue Procedure 2007–21, section 4.08, to which a taxpayer or other person may send a written request for rescission of a penalty imposed by either Code section 6707 or 6707A.
Announcement 2016–02 Announcement 201…
IRCRegulationsSep 17, 2024
…n section 72(p)(2)(A). The amount of the new loan is $40,000, the outstanding balance on January 1, 2006, of the loan it replaces is $33,322, and the highest outstanding balance of loans from the plan during 2005 was $40,000. Accordingly, under section 72(p)(2)(A), the sum of the new loan and the outstanding balance on…
81 FR 21147 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
dexed Annuities: A Complex Choice”
available at https://www.finra.org/investors/alerts/equity-indexed-annuities_a-complex-choice.
Back to Citation 21.
SEC Office of Investor Education and Advocacy Investor Bulletin: Indexed Annuities,
available at https://www.sec.gov/investor/alerts/secindexedannuities.pdf.
Bac…
Ann. 2016-16 — The announcement states that certain provisions of proposed regulations that were published on January 29, 2016 (81 FR 4976) pertaining to the nondiscriminatio… IRCAnnouncementsMay 2, 2016related by meaning
… the nondiscrimination rules. These provisions of the Proposed Regulations are not affected by this announcement. For further information regarding this announcement, contact Linda S. F. Marshall or Kelly C. Scanlon at 202-317-6700 (not a toll free number).
82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac… ERISAFinal Rules (FR)Dec 7, 2017related by meaning
…ee 82 FR 16902, 16915 (April 7, 2017).”
Signed at Washington, DC, this 5th day of December, 2017.
Jeanne Klinefelter Wilson,
Acting Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
[FR Doc. 2017-26478 Filed 12-5-17; 4:15 pm]
BILLING CODE 4510-29-P