IRCCourt RulingsSep 2, 2021
…ner, T.C. Mem o. 1989-599, 58 T.C.M. (CCH) 606, 608 (1989);
Isenberg v. Com m issioner, T.C. Mem o. 1987-269, 53 T.C.M. (CCH) 946, 955
(1987); Vandenhoff v. Com m issioner, T.C. Mem o. 1987-116, 53 T.C.M. (CCH)
271, 277 (1987). This industry often requires its participants to m aintain a passion
for the work because, w…
Notice 2011-1 — This notice addresses the timing of the application of the Affordable Care Act provisions prohibiting insured group health plans from discriminating in favor o… IRCNoticesJan 10, 2011related by meaning
following e-mail address: Notice.Comments@irscounsel.treas.gov. Include the notice number (Notice 2011-1) in the subject line.
V. DRAFTING INFORMATION The principal author of this notice is Jamie Dvoretzky of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), though other Treas…
Notice 2014-53 — This notice provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Internal Revenue Code (Code) and th… IRCNoticesOct 20, 2014related by meaning
…the annualized cost to respondents are not relevant, because each collection of information in this notice is a one-time collection. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax r…
IRCCourt RulingsSep 3, 1998
…mpensation of
Officers
Salaries
and Wages
Pension,
profitsharing,
etc., plans
1986 $34,058.76 0 n/a
1987 36,697.01 0 $9,000.00
1988 0 0 0
1989 0 $12,998.80 13,199.82
1990 0 21,999.20 12,299.88
1991 0 26,500.00 12,225.00
- 5 -
2
Mr. Clendenen was divorced on Jan. 11, 1988.
In addition, petitioner reported the following …
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024related by meaning
courages States to adopt a similar approach if their issuers elect to adopt the revised notice for coverage periods that begin before January 1, 2025. 261 HHS reminds issuers that the existing individual market notice for fixed indemnity excepted benefits coverage, codified in 45 CFR 148.220(b)(4)(iv), revised as of Oc…
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
occasional reportable event notice seems unnecessary. However, PBGC may grant case-by-case waivers of the electronic filing requirement.
Other Changes The final rule makes a change to § 4043.20 that was not included in the 2013 proposal to clarify that the responsibility for a failure to file a reportable event notice …