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64 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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…
  2. Notice 2011-19 — This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an esta…
    IRCNoticesMar 14, 2011related by meaning
    …ers (including any employer sponsoring a plan described in the preceding sentence) can rely on this notice for periods after March 14, 2011. Drafting Information: The principal author of this notice is Robert Gertner of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding t…
  3. 151 T.C. No. 9 — David H. Melasky & Audrey Melasky v. Commissioner
    IRCCourt RulingsOct 10, 2018
    … activities with respect to these years on various occasions. Respondent issued Letters 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, to petitioners on November 6, 2001 (with respect to their 1999 income tax liability), on January 18, 2002 (with respect to their 2000 income tax liability),…
  4. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    …ility Act For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking (REG-119294-25) published elsewhere in this issue of the Federal Register. Pursuant to section 7805(f), these temporary regulations will be submitted to the Chief Counsel of Advocacy of the …