IRCCourt RulingsNov 2, 1998
ear.
Issue 2. 1988 Distribution
We next consider whether respondent erroneously determined
that petitioner had taxable income in 1988 in the amount of $205,000 as a result of a purported distribution from his IRA at
USTCNY.
By stipulation petitioner concedes that he failed to report as
income a $205,000 distribution fr…
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, 2011related by meaning
ributions. (2008 C. L.)
Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding § 411(a), as amended by § 904 of PPA ’06. (2008 C. L.)
411(a)(11): PPA ’06 § 1102(a) provides that notice required to be provided under § 411(a)(11) may be provided as much as 180 days before the annuity starting date. Section 1102(b) o…
IRCCourt RulingsMar 31, 1997
…on, the amount remaining in dispute in regard to
contributions made by petitioner after January 30, 1988, and
before October 15, 1988, was $37,955,325.20. Respondent concedes
that contributions in the amount of $116,285 (which were
attributable to amounts contributed by Skaggs Alpha Beta and Star
Markets in February 19…
IRCFinal Rules (FR)Dec 12, 2016related by meaning
the importer's request, that courtesy notice will be sent to the entry filer or its agent and the surety on an entry.
Executive Orders 13563 and 12866 Executive Orders 13563 and 12866 direct agencies to assess the costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulat…
IRCCourt RulingsSep 3, 1998
…ries
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 expenses under
"Other Deduc…
Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 15, 2008related by meaning
… Cycle D plans will end January 31, 2010. The 2008 Cumulative List, set forth in section VI of this notice, informs plan sponsors of issues the Service has specifically identified for review in determining whether a plan filing in Cycle D has been properly updated. Specifically, the 2008 Cumulative List reflects law ch…
87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022related by meaning
with the SEC were not able to take advantage of the delayed applicability of paragraphs (e)(2)(ii)(D) and (E).
See 85 FR 81676.
Back to Citation
87.
See 29 U.S.C. 1135 (providing that “the Secretary may prescribe such regulations as he finds necessary or appropriate to carry out the provisions of this subchapter”).
B…
117 T.C. No. 19 — The Board of Trustees of the Sheet Metal Workers' National Pension Fund, In Its Capacity As Plan Administrator v. Commissioner IRCCourt RulingsDec 4, 2001
…he COLA
Fund, equaled the 3-percent COLA. The percentages of those ad hoc payments for 1985 through 1988 were 1.7, 1.8, 1.5, and 2.4,
respectively.
On July 11, 1988, respondent prescribed a new set of
regulations that included section 1.411(d)-4, Q&A-1(c), Income
Tax Regs. That section mandates that, if an employer est…
Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020related by meaning
15, 2020. These amplified definitions, rather than the definitions in Notice 2020-23, apply for purposes of the relief described in this section III. Pursuant to this notice, the revised deadline for an Affected Taxpayer to perform a Time-Sensitive Action described in section III.B of this notice is July 15, 2020, unl…
IRCCourt RulingsDec 7, 1993
…r than the $500,000 transactions and the guarantees) as follows:
Respondent’s Computation
1986 1987 1988
1986 loans to plan $34,771.52 $34,771.52 $34,771.52
1987 loans to plan 66,798.31 66,798.31
1988 loans to plan 25,971.52
34,771.52 101,569.83 127,541.35
1986 1987 1988
x .05 x .05 x .05
1,738.58 5,078.49 6,377.07
Pet…
IRCCourt RulingsSep 29, 1992
Valley. King’s salary, on the accrual basis, from Citrus Valley for the years 1985 through 1988 was $67,400, $80,000, $87,200, and zero, respectively. In 1985, Citrus Valley adopted a defined benefit pension plan. King was the only participant in the plan during the years 1985 through 1988. On May 9, 1986, Citrus Valle…
ERISADOL Technical ReleasesAug 12, 1988
…ions to Cafeteria Plans and Consideration of a Regulatory Exemption
For Release: Friday, August 12, 1988
Contact: Mark Greenstein
Office: (202) 523-7901
Printable Version
The Department of Labor's Pension and Welfare Benefits Administration today announced its enforcement policy with respect to the application of its r…
Notice 2022-27 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,… IRCNoticesMay 31, 2022related by meaning
…uch practice and prescribe the disciplinary sanctions for violating the regulations.
EMPLOYEE PLANS
Notice 2022-27, page 1151.
Notice 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesApr 15, 2013related by meaning
…Code due to the delayed publication of some IRS forms relating to the 2012 tax year.
EMPLOYEE PLANS
Notice 2013-23 Notice 2013-23 Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate …