Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… IRCNoticesDec 27, 2005
…)(v) of the Code and the applicable mortality table under § 417(e)(3)(A)(ii)(I) of the Code. (New). Rev. Rul. 2002-42, 2002-1 C.B. 76, provides guidance with respect to a situation where a money purchase pension plan is merged or converted into a profit sharing plan.
Rev. Proc. 2002-21, 2002-1 C.B. 911, provides guidan…
IRCPrivate Letter RulingsNov 23, 2007related by meaning
,
,
,
,
, ,
,
,
,
,
,
,
,
,
,
,
,
,
IRCPrivate Letter RulingsApr 10, 2015
… Service applied these general tax ownership principles in a series of “investor
con trol” rulings. Rev. Rul. 77-85, 1977-1 C.B. 12, Rev. Rul. 80-274, 1980-2 C.B. 27,
Rev. Rul. 81-225, Rev. Rul. 82-54, 1982-1 C.B. 11, Rev. Rul. 2003-91, 2003-2 C.B.
347, and Rev. Rul. 2003-92, 2003-2 C.B. 350. The rulings stand for the …
IRCPrivate Letter RulingsJun 11, 2004
…t its method of accounting for (accelerating) deductions for employer contributions is described in Rev. Rul. 2002-46,
not Rev. Rul. 90-105. Therefore, IDR No. 10, citing Rev. Rul. 2002-46, placed
Taxpayer
‘s method of accounting under consideration. Taxpayer contends that it
applied for an automatic method change on J…
Notice 2018-74 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… IRCNoticesModified Oct 1, 2018related by meaning
…ining whether a taxpayer has satisfied the conditions for a waiver of the 60-day rollover deadline. Rev. Proc. 2007–56, 2007–2 C.B. 388, provides a list of time-sensitive acts, the performance of which may be postponed under §§ 7508 (relating to service in combat zones or contingency operations) and 7508A (relating to …
IRCCourt RulingsApr 25, 1972
…at the distribution of all funds of a pension trust to the employee participants, each of whom has previously executed and who thereafter carries out a legally enforceable agreement to pay over his distributive share to a new pension trust which, like the former, constitutes a qualified trust under section 401(a) of th…
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005
…ermitting the limitations of section 415 to be incorporated by reference under the terms of a plan.
Rev. Rul. 95-6, 1995-1 C.B. 80, and Rev. Rul. 2001-62, 2001-2 C.B. 632, (superseding Rev. Rul. 95-6) provide mortality tables to be used to make certain form adjustments to benefits under a defined benefit plan for purpo…
IRCCourt RulingsJan 25, 1968related by meaning
…rence F. Buckley, 29 T.C. 455 (1957). We recognize that the Commissioner issued in 1958 a series of revenue rulings on the question of “separation from the service” as related to corporate acquisitions. See Rev. Ruls. 58-94, 58-95, 58-96, 58-97, 58-98, 58-99, 1958-1 C.B. 194-204. The revenue ruling most like this case …