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61. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    …sed and that meet the requirement of section IV C. of the exemption are not required to provide the notice. Back to Citation 55.  For materials and postage for paper notices. 242,956 notices × 41.8% paper notices × ($0.65 per paper notice)] = $66,011. Electronic notices will be distributed at de minimis cost. Back to C…
62. Notice 2008-7 — Diversification; transition rules; extension. This notice provides an extension of certain transitional rules with respect to the diversification requirements …
    IRCNoticesJan 22, 2008related by meaning
    …vestment of employer securities that are not imposed on the investment of other assets of the plan. Notice 2006-107 provides transitional guidance with respect to § 401(a)(35). For example, Part III.D of Notice 2006-107 provides that a restriction or condition with respect to employer securities generally includes: (1)…
63. T.C. Memo. 1998-318 — Howard E. Clendenen, Inc. v. Commissioner
    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 …
64. Notice 2005-87 — Application of regulations under section 415; plan amendments. This notice provides that when the final regulations under section 415 of the Code are published…
    IRCNoticesDec 12, 2005related by meaning
    tral Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004). Rev. Proc. 2005-23 modified. EXEMPT ORGANIZATIONS Announcement 2005-89 Announcement 2005-89 A list is provided of organizations now classified as private foundations. ADMINISTRATIVE Rev. Proc. 2005-75 Rev. Proc. 2005-75 This procedure provides guidance concerni…