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81. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    INCOME TAX Rev. Rul. 2006-7 Rev. Rul. 2006-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2006. T.D. 9238 T.D. 9238 Temporary and proposed regul…
82. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …311(b)(1)(E) of the Children's Health Insurance Program Reauthorization Act of 2009, Pub .L. 111-3, 123 Stat. 8 February 4, 2009. 29 U.S.C. § 1132(c)(9)(B)/ERISA § 502(c)(9)(B) Section 311(b)(1)(E) of the Children's Health Insurance Program Reauthorization Act of 2009, Pub. L. 111-3, 123 Stat. 8 February 4, 2009. 29 U.…
83. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    principles and to deter the waste of judicial resources. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986); Bruhwiler v. Commissioner, T.C. Memo. 2016-18, at *10. The Court has provided ample warnings to petitioners of the potential implications of continuing to assert frivolous and groundless arguments. For…
84. 75 FR 64123 — Hybrid Retirement Plans
    IRCFinal Rules (FR)Oct 19, 2010
    …n termination. These plan termination rules are addressed in the 2010 proposed regulations. Section 123 of WRERA '08 amended ADEA to provide that, in the case of a governmental plan that is described in the first sentence of section 414(d) of the Code,[5] a rate of return or a method of crediting interest established p…