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Go to Notice 2018-92 (not yet in the library — opens the official source)
67 documents · 0.55sAllIRCERISAPBGCJoint Board
  1. Notice 2017-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-…
    IRCNoticesJul 31, 2017related by meaning
    EMPLOYEE PLANS Notice 2017–39 Notice 2017–39 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2017, and the 30-year Treasury rates. These rates reflect the applic…
  2. 82 FR 41365 — Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transactions in …
    ERISAProposed Rules (FR)Proposed Aug 31, 2017
    in the Federal Register of final amendments or January 1, 2018, whichever is earlier. 1. The BIC Exemption (PTE 2016-01) would be amended as follows: A. The date “January 1, 2018” would be deleted and “July 1, 2019” inserted in its place in the introductory DATES section. B. Section II(h)(4)—Level Fee Fiduciaries prov…
  3. TR 2013-02 — Technical Release 2013-02
    ERISADOL Technical ReleasesMay 8, 2013related by meaning
    …ntribution may be excludable from income for Federal income tax purposes. D. Timing and Delivery of Notice Employers are required to provide the notice to each new employee at the time of hiring beginning October 1, 2013. For 2014, the Department will consider a notice to be provided at the time of hiring if the notice…
  4. 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…
  5. REG-148326-05 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section…
    IRCProposed Rules (FR)Proposed Dec 22, 2008
    …pothetical underpayment for 2020. Example 2. The facts are the same as in Example 1, except that in 2018, Employee N had an excess charitable contribution the deduction of which was not permitted under section 170(b), and which was carried over to subsequent taxable years under section 170(d). For purposes of determini…
  6. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025
    …the federal income tax withheld on the wages and the IR A distributions. T he IRS sent petitioner a notice based on the SFR , dated November 8, 2021, informing her that (1) the IRS had not received her 2018 return and (2) if she did not file it by December 8, 2021, the IRS would assess her proposed 2018 liability using…
  7. 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 …