PLR 202348005 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsDec 1, 2023related by meaning
authorized representatives (including the representation that
the transfers will take place only upon the issuance of a favorable determination letter fro m the Service on the termination of Plan A and Plan B) and accompanied by a
penalties of perjury statement executed by an appropriate party, as specified in Rev.
Pro…
89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service IRCProposed Rules (FR)Proposed Dec 26, 2024
y: Request to TESTIFY In Person at Hearing for REG-116610-20.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-116610-20 an…
IRCRegulationsJul 26, 2016related by meaning
85 469931. 86 432459. 87 394138. 88 355393. 89 316712. 90 278663. 91 242020. 92 207150. 93 174602. 94 144828. 95 118151. 96 94871.7 97 74863.6 98 58042.2 99 44176.1 100 32956.4 101 24044.8 102 17104.1 103 11815.5 104 7886.75 105 5054.94 106 3086.95 107 1778.82 108 955.465 109 470.955 110 208.668 111 80.7899 112 26.2340…
IRCProposed Rules (FR)Proposed Oct 25, 2024
y: Request to TESTIFY in Person at Hearing for REG-118264-23.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-118264-23 an…
REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
…13), relating to New Technologies in Retirement Plans, published on February 8, 2000 in the Federal Register (65 FR 6001), and control number 1545-1780, in conjunction with the Treasury Decision (T.D. 9052, 2003-1 C.B. 879), relating to Notice of Significant Reduction in the Rate of Future Benefit Accrual, published on…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
n Person at Hearing for REG-108761-22.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-108761-22 and the language “TESTIFY…
IRCPrivate Letter RulingsJun 13, 2014related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201424004
Release Date: 6/13/2014
Index Number: 419.00-00, 419A.00-00,
4976.00-00, 4976.01-00,
61.00-00
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Third Party Commu…
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
y: Request to TESTIFY In Person at Hearing for REG-106228-22.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106228-22 an…
IRCProposed Rules (FR)Proposed Oct 5, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-100719-21).
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the he…
IRCPrivate Letter RulingsSep 25, 2020related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202039002
Release Date: 9/25/2020
Index Number: 401.06-00, 408.06-00
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87 FR 15148 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction IRCProposed Rules (FR)Proposed Mar 17, 2022
ov
(indicate IRS and REG-114209-21). Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-114209-21 and the word TESTIFY. For…
PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans IRCPrivate Letter RulingsFeb 10, 2023related by meaning
tance in this matter, please contact
( )
(ID#
Enclosures
cc:
Notice 437, Notice of Intention to Disclose
A deleted copy of the ruling
Sincerely,
David M. Ziegler, Manager
Employee Plans Actuarial Group
2
) at
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023
n Person at Hearing for REG-100908-23.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-100908-23 and the language TESTIFY …
PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsJul 24, 2026related by meaning
unsel, Qualified Plans Branch 4
(Employee Benefits, Exempt Organizations, and
Employment Taxes)
cc: -------------------------------------------------- ----------------------------------------------------
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88 FR 41047 — Corporate Bond Yield Curve for Determining Present Value IRCProposed Rules (FR)Proposed Jun 23, 2023
bject line may say: Request to TESTIFY In Person at Hearing for REG-124123-22.
Individuals who want to testify by telephone at the public hearing must ( printed page 41050)
send an email to
publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain…
IRCPrivate Letter RulingsNov 3, 2006related by meaning
006-1, 2006-1 I.R.B. 1, 49. However, when the
PLR-158734-05
4
criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely,
Robert D. Patchell
Chief, Qualified Plans Branch 2
Office of the Associate Chief Counsel
(Tax …
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-114666-22).
Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the …
IRCPrivate Letter RulingsJan 21, 2011related by meaning
A.
"l. .
'.
201103060
This ruling is directed only to the taxpayer that requested it. Section 611 0(k)(3) of the
Code provides that it may not be used or cited by others as precedent.
When filing Form 5500 for the plan year ending August 31, 2009, the date
of this letter
should be entered on Schedule MB (Actuarial Info…
87 FR 25161 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Apr 28, 2022
ov
(indicate IRS and REG-106384-20).
Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106384-20 and the word TESTIFY. For…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…FOR PBGC INFORMATION COLLECTION REQUIREMENTS
Authority:
29 U.S.C. 1302(b)(3), 5 CFR part 1320.
PBGC regulations that contain information collections requirements without corresponding written or electronic forms, questionnaires, or instructions are displayed in table 1 to this section. They are displayed along with the…