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61. Treas. Reg. § 54.4980F-1(g)(3)(ii) — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
    IRCRegulationsDec 30, 2016related by meaning
    (g)(3)(ii) (ii) Notice requirements. The notices in this paragraph (g)(3)(ii) are— (g)(3)(ii)(A) (A) A notice required under any revenue ruling, notice, or other guidance published under the authority of the Commissioner in the Internal Revenue Bulletin to affected parties in connection with a retroactive plan amendmen…
62. PLR 200728042 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options
    IRCPrivate Letter RulingsJul 13, 2007
    A. For a discussion of the amount required to be included in income in 2006, see Notice 2006100, 2006-51 IRB 1109. DISCUSSION : 1. Applicable Guidance Section 409A applies to amounts deferred under a nonqualified deferred compensation plan. The final regulations under §409A are applicable for taxable years beginning af…
63. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    …d Instructions PBGC proposes to eliminate some of the documentation that must now be submitted with notices of two reportable events, but to require that filers submit with notices of most events some information not currently called for. Because the additional information to be submitted with notices is now typically …
64. 80 FR 35207 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCFinal Rules (FR)Jun 19, 2015related by meaning
    …ation for partition under section 4233 of ERISA, provided that it satisfies these requirements. The notice of proposed suspension must be written in a manner that can be readily understood by the average plan participant. The temporary regulations provide that the Treasury Department will provide a model notice. The us…