Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013related by meaning
INCOME TAX
Announcement 2013-4 Announcement 2013-4
This document corrects the temporary regulations (T.D. 9564, 2012-14 I.R.B. 614) relating to guidance regarding the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the …
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 …
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…
87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Mar 1, 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…
86 FR 53893 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCProposed Rules (FR)Proposed Sep 29, 2021
ov
(indicate IRS and REG-100718-21).
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-100718-21 and the word TESTIFY. For…
T.D. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov… IRCTreasury DecisionsAug 15, 2016
…ng from the enactment of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).
INCOME TAX
REG–103058–16 REG–103058–16
These proposed regulations (REG–103058–16) address various issues under section 6055, including identifying the health insurance issuer as the reporting entity for catastrophic health coverage…
76 FR 42539 — Requirements for Fee Disclosure to Plan Fiduciaries and Participants-Applicability Dates ERISAFinal Rules (FR)Jul 19, 2011related by meaning
y affect the regulatory flexibility analyses issued in connection with the rules so amended. 75 FR 41629 (July 16, 2010); 75 FR 64934 (Oct. 20, 2010). Pursuant to 5 U.S.C. 553(d)(3), the Department finds for good cause that in order to accomplish the purposes of
( printed page 42542)
these amendments, they must be effe…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015
lished on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 and 2015 amendments to the regulations under § 411(a)(13) apply. [4] Amendments to the final regulations under § 411(b)(5) (which final regulations were included in the 2010 C. L.) were published on September 19, 2014 (79 Fed. Reg. 56…
Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in … IRCNoticesOct 6, 2014
…under the plan. Cafeteria plans are not required to allow any of the changes permitted under Treas. Reg. § 1.125–4. Treas. Reg. § 1.125–4(c) permits a cafeteria plan to allow an employee to revoke an election during a period of coverage with respect to coverage under an accident or health plan as defined in Treas. Reg.…
REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013
REG-106796-12
Notice of Proposed Rulemaking The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations on the application of the $500,000 d…
IRCPrivate Letter RulingsSep 12, 2014related by meaning
he Code or regulations which may be
applicable thereto.
This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3)
of the
Code pr_ovides that it may not be used or cited as precedent.
Pursuant to the power
of attorney on file with this office, a copy of this letter ruling is
being sent to your a…
REG-148681-09 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act… IRCProposed Rules (FR)Proposed Mar 15, 2010
…encouraged not to submit paper copies. Internal Revenue Service. Comments to the IRS, identified by REG-148681-09, by one of the following methods:
Mail: CC:PA:LPD:PR (REG-148681-09), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
Hand or courier delivery: Monday through…
Notice 2023-79 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… IRCNoticesDec 26, 2023related by meaning
ing the increased energy credit amount available if prevailing wage and registered apprenticeship requirements are met.
Rev. Proc. 2023-41, page 1607. The revenue procedure sets forth the unpaid loss discount factors for the 2023 accident year for purposes of section 846 of the Internal Revenue Code. The revenue proced…
T.D. 9471 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… IRCTreasury DecisionsDec 7, 2009related by meaning
tions update the existing regulations and provide additional guidance in certain areas.
EXEMPT ORGANIZATIONS
Announcement 2009-86 Announcement 2009-86 The IRS has revoked its determination that the Gehrig and Margaret White Charitable Foundation of Charlotte, NC; and the Downs Family Foundation of Detroit, MI, qualify …
REG-159704-03 — Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Incom… IRCProposed Rules (FR)Proposed Nov 16, 2009
REG-159704-03
Notice of Proposed Rulemaking Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
AGENCY:
Joint Board for the Enrollment of Actuaries.
ACTION:
Notice of Proposed Rulemaking.
SUMMARY:
This document contains proposed amendments to 20 CFR part 901 relating to the enrol…
REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… IRCProposed Rules (FR)Proposed Mar 3, 2008
REG-139236-07
Notice of Proposed Rulemaking Measurement of Assets and Liabilities for Pension Funding Purposes
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing guidance on the determination of plan assets and benefit …
REG-104946-07 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… IRCProposed Rules (FR)Proposed Mar 17, 2008
REG-104946-07
Notice of Proposed Rulemaking Hybrid Retirement Plans
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concernin…
REG-136701-07 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ… IRCProposed Rules (FR)Proposed Mar 17, 2008
REG-136701-07
Notice of Proposed Rulemaking Diversification Requirements for Certain Defined Contribution Plans
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of Proposed Rulemaking.
SUMMARY:
This document contains proposed regulations under section 401(a)(35) of the Internal Revenue Code (Code) relat…
IRCPrivate Letter RulingsNov 21, 2014related by meaning
…cerning the tax consequences of the proposed
transactions under any other provision of the C ode or regulations or the tax treatment of
any conditions existing at the time of, or effects resulting from, the proposed
transactions that are not specifically covered by the above rulings. In particular, no
PLR - 102796-14 3…
REG-151135-07 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… IRCProposed Rules (FR)Proposed Apr 21, 2008
REG-151135-07
Notice of Proposed Rulemaking Multiemployer Plan Funding Guidance
AGENCY:
Internal Revenue Service (IRS), Treasury
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additiona…