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Go to Notice 2006-96 (not yet in the library — opens the official source)
66 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. Notice 2007-6 — Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determinatio…
    IRCNoticesJan 16, 2007related by meaning
    A ’06. The guidance provided in this notice with respect to the Code also applies for purposes of the parallel amendments to ERISA made by PPA ’06.[1] Section 701(c) of PPA ’06 added provisions to the Age Discrimination in Employment Act of 1967, Public Law 90-202 (ADEA), that are parallel to § 411(b)(5) of the Code. E…
  2. Notice 2006-104 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2006 and the result…
    IRCNoticesNov 27, 2006
    …porate bonds during the 4-year period ending on the last day before the beginning of the plan year. Notice 2004-34, 2004-1 C.B. 848, provides guidelines for determining the corporate bond weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability. That notic…
  3. Notice 2006-111 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2006 and the result…
    IRCNoticesDec 26, 2006
    …porate bonds during the 4-year period ending on the last day before the beginning of the plan year. Notice 2004-34, 2004-1 C.B. 848, provides guidelines for determining the corporate bond weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability. That notic…
  4. 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
    …9-MISC, Box 7 and Box 15b, as applicable. XIV. EFFECT ON OTHER DOCUMENTS Taxpayers may rely on this Notice 2010-6 for taxable years beginning on or after January 1, 2009. The modifications to Notice 2008-113 (relating to operational corrections) contained in § XIII.A and B of this notice are effective for service provi…
  5. 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…
  6. Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
    IRCNoticesDec 15, 2008related by meaning
    …5 C. L.). Hurricane Relief: Katrina Emergency Tax Relief Act of 2005, Pub. L. 109-73. (2005 C. L.). Notice 2005-92, 2005-2 C.B. 1165. (2005 C. L.). Announcement 2005-70, 2005-2 C.B. 682. (2005 C. L.). Gulf Opportunity Zone Act of 2005, Pub. L. 109-135, added § 1400M and § 1400Q to the Code to provide certain tax benefi…