IRCCourt RulingsMay 14, 2009
… petitioner for those years
. On .
November 13, 2006, respondent issued to each petitioner separate
notices of deficiency for 2002, 2003, and 2004 .
Petitioners filed-petitions contesting respondent's
determinations wherein they broadly assert that respondent "did
not make the appropriate assumptions in calculating tax…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Patrick Gutierrez of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notic…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020related by meaning
…-year reduction or suspension of safe harbor nonelective contributions be included in a safe harbor notice? A-7. No. The plan will not fail to satisfy § 1.401(k)-3(g)(1)(ii)(A)(2) or 1.401(m)-3(h)(1)(ii)(A)(2) merely because the employer included the statement described in §§ 1.401(k)-3(g)(1)(ii)(A)(2) and 1.401(m)-3(h…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024related by meaning
) and (2) of this section to a participant, the obligation to provide the notice is considered to be satisfied for both the plan and issuer.
* * * * * (iv) Severability. If any provision of this paragraph (b)(4) is held to be invalid or unenforceable by its terms, or as applied to any entity or circumstance, or stayed …
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
ublishing the model notice as an appendix to the final amendment to ensure that participants and beneficiaries receive meaningful
( printed page 3670) notice of transactions for which relief is sought by their plans. The only change to the model notice from the proposal is that the final model notice states that you ma…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
ded ERISA's delivery standards in 2002 by establishing a safe harbor for the use of electronic media to furnish disclosures (the 2002 safe harbor).[3] The 2002 safe harbor was not and is not the exclusive means by which a plan administrator may use electronic media to satisfy the general standard. However, plan adminis…
T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003
…uction is allowed because of a contribution to an organization described in section 501(c)(18) (pre-2002 coordination plans). Similarly, in applying the section 457(b)(2)(B) limitation for includible compensation for years prior to 2002, the limitation is 33 percent of the participant’s compensation includible in gross…
Notice 2010-80 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli… IRCNoticesDec 20, 2010related by meaning
ly on this Notice 2010-80 for the modifications to Notice 2010-6 for taxable years beginning on or after January 1, 2009.
V. EFFECT ON OTHER DOCUMENTS Notice 2008-113 and Notice 2010-6 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in …
Rev. Proc. 2003-86 — Professional employer organizations; employee leasing; plan qualification. This procedure describes certain transitional rules that may be used by defined cont… IRCRevenue ProceduresDec 15, 2003
…n certain transitional issues that were raised by practitioners after the publication of Rev. Proc. 2002-21.
SECTION 2. BACKGROUND .01 If a PEO satisfies the requirements under Rev. Proc. 2002-21, the Service will not disqualify the PEO Retirement Plan solely on the grounds that the plan has violated the exclusive bene…
Notice 2010-6 — This notice provides rules governing the taxation of nonqualified deferred compensation plans. Section 409A of the Code requires that a nonqualified deferred c… IRCNoticesModified Jan 19, 2010related by meaning
r § III.K of this notice), and the failure to make such payment results in an operational failure under § 409A(a).”
C. Modification of Notice 2008-115 For service recipients and service providers who are entitled to relief under this notice, Notice 2008-115, 2008-52 I.R.B. 1367 (relating to reporting and wage withholdi…
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 “…
Notice 2026-13 — Safe Harbor Explanations – Eligible Rollover Distributions IRCNoticesFeb 2, 2026related by meaning
ury Department informed the GAO that there is no statutory authority to require a section 402(f) notice to a participant upon separation from service. Under § 1.402(f)-1, Q&A-2(b), a plan administrator may provide a participant with a section 402(f) notice earlier than is required (for example, upon a participant’s sep…
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…
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 …