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…
24 T.C. 460 — Northwest Automatic Products Corp. v. United States IRCCourt RulingsJun 23, 1955related by meaning
46, did not give such notice is not disputed. We find neither reason nor authority for disregarding such specific statutory standards or requirements. The instant case is clearly distinguishable from United States v. Wissahickon Tool Works, (S. D., N. Y., 1951) 99 F. Supp. 331, affd. (C. A. 2, 1952) 200 F. 2d 936, wher…
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, 2012related by meaning
…required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
Notice 2009-82, 2009-41 I.R.B. 491, provides guidance relating to the suspension of the required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
401(a)(22):
Notice 2011-19, 2011…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
…rch 11, 2014).
Back to Citation
51.
Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still have to be reviewed by OMB under the Paperwork Reduction Act, which typically requires two public notices and a total of 90 days for submission of public comments.
Back to …
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007related by meaning
…der defined benefit single employer plans. (New).
DRAFTING INFORMATION
The principal author of this notice is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at…
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…
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…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015related by meaning
…n.
5. Manner of Furnishing (§ 2520.101-5(e))
Paragraph (e) of the regulation relates to how funding notices must be furnished to recipients, with paragraph (e)(1) addressing how notices must be furnished to participants and beneficiaries and paragraph (e)(2) addressing how notices must be furnished to the PBGC. As with…
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 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…