88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
, including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
PLR 202115005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsApr 16, 2021related by meaning
…Taxpayer’s request for a letter ruling that the payment of certain
investment advisory fees from an annuity contract will not be treated as an amount
received by the owner of that annuity contract for purposes of section 72(e) of the
Internal Revenue Code.
FACTS
T axpayer is a life insurance company within the meaning …
IRCPrivate Letter RulingsAug 6, 1999related by meaning
oc. 99-1 are satisfied, a ruling is
not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely yours,
ROBERT D. PATCHELL Assistant Chief, Branch 1
Office of the Associate
Chief Counsel
(Employee Benefits and
Exempt Organizations)
Enclosure:
Copy for section 6110 purposes
PLR 202115006 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsApr 16, 2021related by meaning
…Taxpayer’s request for a letter ruling that the payment of certain
investment advisory fees from an annuity contract will not be treated as an amount
received by the owner of that annuity contract for purposes of section 72(e) of the
Internal Revenue Code.
FACTS
Taxpayer is a life insurance company within the meaning o…
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
…ity tables for 2010 Valuation dates occurring during 2010 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2010
MALE MALE MALE FEMALE FEMALE FEMALE UNISEX
Age 2010 Non-Annuitant Table 2010 Annuitant Table 2010 Optional Combined Table for Small Plans 2010 Non-Annuita…
PLR 201946001 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsNov 15, 2019related by meaning
…Taxpayer’s request for a letter ruling that the payment of certain
investment advisory fees from an annuity contract will not be treated as an amount
received by the owner of that annuity contract for purposes of section 72(e) of the
Internal Revenue Code.
FACTS
Taxpayer is a life insurance company within the meaning o…
Ann. 2004-71 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… IRCAnnouncementsOct 4, 2004
…Employer B’s TIN, which is 4. Plan Y’s cycle is Cycle D. The EGTRRA RAP for Plan Y ends January 31, 2010, and the subsequent 5-year RAP cycle ends January 31, 2015. In December 2009, guidance is published requiring plans to be amended and effective for the plan year beginning in 2010. The guidance will appear on the No…
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…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
…ing in its place the phrase “section 4006(a)(3)(I) of ERISA for certain small employers”.
PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING
9. The authority citation for part 4010 continues to read as follows:
IRCCourt RulingsMay 22, 2003related by meaning
irement contributions, to a greater tax-free
portion of the 1998 pension annuity distribution.
In general, the determinations of the Commissioner in a notice of deficiency are presumed correct, and the burden is on
the taxpayer to show that the determinations are incorrect. Rule
142(a); Welch v. Helvering
, 290 U.S. 11…
78 FR 42027 — Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements ERISAProposed Rules (FR)Proposed Jul 15, 2013related by meaning
participant's account balance to be projected to his retirement date and then converted to and expressed as an estimated lifetime stream of payments. The comment period for the ANPRM is scheduled to close on July 8, 2013. A substantial number of stakeholders are concerned that the original 60-day comment period is not …
90 FR 38908 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans; Withdrawal ERISAFinal Rules (FR)Aug 12, 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 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014
…ast day of the first plan year that begins on or after January 1, 2011. (2010 C. L.)
Notice 2011–85 announces that the Treasury Department and the Service intend to amend the 2010 final hybrid plan regulations to postpone the effective/applicability date of § 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and (d)(6)(i) to plan …
PLR 202104001 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJan 29, 2021related by meaning
…Taxpayer’s request for a letter ruling that the payment of certain
investment advisory fees from an annuity contract will not be treated as an amount
received by the owner of that annuity contract for purposes of section 7 2(e) of the
Internal Revenue Code.
FACTS
Taxpayer is a life insurance company within the meaning …
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…plan year that begins on or after January 1, 2011. (2010 C. L.)
Notice 2011-85, 2011-44 I.R.B. 605, announces that the Treasury Department and the Service intend to amend the 2010 final hybrid plan regulations to postpone the effective/applicability date of § 1.411(b)(5)-1(d)(1)(iii), (d)(1)(vi), and (d)(6)(i) to plan …
Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011
le performing qualified military service. (2010 C. L.)
Notice 2010-15, 2010-6 I.R.B. 390, provides guidance regarding HEART Act § 104(b). (2010 C. L.) Section 105(b)(1) of the HEART Act added § 414(u)(12) with respect to the treatment of differential wage payments during the period a person, while on active duty, is pe…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
… Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last …
Notice 2010-24 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesMar 22, 2010
…Years Beginning in 30-Year Treasury Weighted Average Permissible Range
Month Year 90% to 105%
March 2010 4.39 3.95 4.61
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…
REG-148681-09 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act… IRCProposed Rules (FR)Proposed Mar 15, 2010related by meaning
ating to qualified joint and survivor annuities and spousal consents to encourage the use of lifetime income without compromising spousal protections? 27. Should further guidance clarify the application of the qualified joint and survivor annuity rules or other plan qualification rules to arrangements in which deferred…