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100 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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…
  2. PLR 201622037 — Rollover Contributions
    IRCPrivate Letter RulingsMay 27, 2016related by meaning
    either the 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 provides that it may not be used or cited as precedent. 4 If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***. Please address all co…
  3. 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…
  4. 77 FR 74063 — Amendments to the Abandoned Plan Regulations
    ERISAProposed Rules (FR)Proposed Dec 12, 2012related by meaning
    nformation of the bankruptcy trustee and, if applicable, the name and contact information of the eligible designee acting as the qualified termination ( printed page 74066)
  5. 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…
  6. 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:
  7. 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…
  8. PLR 201750004 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsDec 15, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201750004 Release Date: 12/15/2017 Index Number: 401.00-00, 401.06-02, 403.04-06, 408.02-01 ------------------------------ ------------------------------- ----------------------------- In Re: -------------------- Third Party Communication…
  9. 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…
  10. PLR 200517004 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsApr 29, 2005related by meaning
    …--------------- ----------------------------------------------------------------------------- State Regulations = ---------------------------------------------------------------- Dear --- . -------------- : This responds to your letter of January 14, 2004, and subsequent correspondence, on behalf of State S and its Boa…
  11. 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…
  12. PLR 200933003 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 14, 2009related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 200933003 Release Date: 8/14/2009 Index Number: 457.05-00, 457.12-02 ------------------------- --------------------------------------------------- ---------------------- ------------------- ---------------------------------- Third Party C…
  13. 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 …
  14. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  15. 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…
  16. 86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCFinal Rules (FR)Feb 11, 2021related by meaning
    y the covered company already owns, and the covered company provides one of these securities as collateral to secure a repurchase ( printed page 9171) agreement, the final rule permits the covered company to identify, for purposes of determining encumbrance treatment under §§ __.106(c) and (d), either the owned securit…
  17. 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 …
  18. 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…
  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. 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…