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61. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    . Clement filed timely a Form 1040 for tax year 2008. He reported $518,722 of gross income on his 2008 Form 1040. He did not attach a Form 5329, _ 9 _ [*9] Additional Taxes on Qualified Plans (Including IRAs) and Other TaxFavored Accounts. James III filed timely a Form 1040 for tax year 2008. He reported $526,528 of gr…
62. 76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
    ated to ensure that the method for providing the section 204(h) notice results in actual receipt of the notice. In addition, the ( printed page 19287) plan administrator must provide the applicable individual with a clear and conspicuous statement that the individual has a right to receive a paper version of the sectio…
63. 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…
64. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    dditions represent the maximum allowable under section 415(c) and §1.415(c)-1. On July 15, 2008, F dies, and A inherits all of F’s stock in Z in 2008. (ii) Conclusion. As of July 15, 2008, A is considered to be in control of X and Z Corporations, and the two plans must be aggregated for purposes of applying the limitat…