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61. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    …or participants, as applicable. Not assessed for the period after distribution of assets has begun. Notice of plan benefits Notice of intent to terminate 5. Annual Financial and Actuarial Information Reporting
62. Notice 2017-1 — This notice provides guidance on section 7528(b)(2) of the Code, relating to an exemption from the requirement to pay a user fee for certain requests to the IR…
    IRCNoticesJan 9, 2017
    … for any newly approved pre-approved defined contribution plan adopted on or after January 1, 2016. Notice 2002–1, 2002–1 C.B. 283, as amplified by Notice 2003–49, 2003–2 C.B. 294, provides guidance with respect to the requirements for the § 7528(b)(2)(B) user fee exemption, including an explanation of when a plan is “…
63. Notice 2009-9 — This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the ena…
    IRCNoticesFeb 2, 2009
    …n March 31, 2009, that no RMD is required for 2009. In addition, the RMD information required under Notice 2002-27, 2002-1 C.B. 814, need not be sent to IRA owners for 2009. If a financial institution sends a separate RMD statement to an IRA owner, either initially or in response to the owner’s request for the financia…
64. PLR 202023001 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsJun 5, 2020
    …the HRA are excludable from the gross income of participating employees under sections 106 and 105. Notice 2002-45, 2002-2 C.B. 93, provides that an HRA is an arrangement that: (1) is paid for solely by the employer and not pursuant to salary reduction; (2) reimburses the employee for medical care expenses (as defined …