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65 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl…
    IRCRevenue ProceduresSep 20, 2021
    3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted. .04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2). .06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted. SECTION 4. FUTURE MODIFICATION …
  2. Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.…
    IRCRevenue RulingsModified Jan 10, 2011related by meaning
    … to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010). EXEMPT ORGANIZATIONS Rev. Proc. 2011-9 Rev. Proc. 2011-9 Determination letters and rulings. This document sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of…
  3. Rev. Proc. 2005-16 — This document contains revised procedures for pre-approved plans (master and prototype plans and volume submitter plans). It also provides that the Service wil…
    IRCRevenue ProceduresSuperseded Mar 7, 2005related by meaning
    …icle 4 (Residence) of the Convention, and pursuant to the authority of Article 24 (Mutual Agreement Procedure) of the Convention, the Competent Authorities agree that, in applying the Convention, income paid to and through such an entity is considered to be derived by a resident of the Contracting State to the extent o…
  4. Rev. Proc. 2020-9 — This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Inter…
    IRCRevenue ProceduresJan 6, 2020related by meaning
    ill be required. Pursuant to section 4.02 of Rev. Proc. 2016-37, the requirement for interim amendments does not apply to individually designed plans. .02 Section 15.02 of Rev. Proc. 2016-37 defines an interim amendment as an amendment with respect to a disqualifying provision that results in the failure of the plan to…
  5. Rev. Proc. 2011-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2011
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …