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106 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. PLR 200610016 — Year of Deduction
    IRCPrivate Letter RulingsMar 10, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM November 21, 2005 Third Party Communication: None Date of Communication: Not Applicable Number: 200610016 Release Date: 3/10/2006 Index (UIL) No.: 832.09-00, 404.11-00, 446.04-00 CASE-MIS No.: TAM- 134113-05/CC:FIP:B4 --------------------------------…
  2. 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…
  3. 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…
  4. 89 FR 85099 — Energy Efficient Home Improvement Credit
    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…
  5. 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…
  6. 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…
  7. PLR 202533007 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 15, 2025related by meaning
    and accompanied by a penalty of perjury statement executed by Taxpayer, as specified in Rev. Proc. 2024-1, 2024-1 I.R.B. 1, section 7.01(16)(b). While this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. The Associate office will…
  8. 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…
  9. PLR 201927009 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927009 Release Date: 7/5/2019 Index Number: 408.00-00, 408.03-00 ---------------------------------------- ------------------------------------- ----------------------------------------- ----------------------------------- Third Party C…
  10. 87 FR 60357 — User Fees Relating to Enrolled Actuaries
    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…
  11. PLR 201424004 — Treatment of Funded Welfare Benefit Plans
    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 --------------------- ---------------------------------------- --------------------- ------------------------------- Third Party Commu…
  12. 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…
  13. PLR 200704006 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJan 26, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200704006 Release Date: 1/26/2007 Index Number: 457.00-00 ------------------------------------------------------------ ---------------------------------------------------- ------------------------ --------------------------------- - Third …
  14. 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 …
  15. PLR 201616013 — Rollover Contributions
    IRCPrivate Letter RulingsApr 15, 2016related by meaning
    of the transaction described herein under the provisions of any other section of either the Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. Pursuant to a power of at…
  16. 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…
  17. PLR 201822004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 1, 2018related by meaning
    rty, as specified in Rev. Pr oc. 2018-1, 2018-1 I.R.B. 1, § 7.01(16)(b). T his office has not verified any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The Associate office will revoke or modify a letter ruling and apply the revocation retr…
  18. 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 …
  19. 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…
  20. PLR 202439016 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsSep 27, 2024related by meaning
    ent. If you require further assistance concerning this matter. please contact _ (ID# ) at ( ) or Enclosures Sincerely yours, David M. Ziegler, Manager Employee Plans Actuarial Group 2 Notice 437, Notice of Intention to Disclose (Rulings) A deleted copy of the ruling cc: