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81. Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans…
    IRCRevenue ProceduresJun 15, 2015related by meaning
    t return may cause the IRS to treat the return as ineligible for the relief provided under this revenue procedure and assess all applicable penalties. (3) Required Form 14704. Each submission must include a completed paper copy of Form 14704. Form 14704 may be found at http://www.irs.gov/Forms-&-Pubs. A completed Form …
82. 87 FR 76576 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 15, 2022
    …latory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part…
83. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024related by meaning
    § 6501( l )(4) as interpreted by petitioner would have a retroactive effect. The notice of deficiency was timely when issued, and P’s timely P etition caused the assessment period of limitations to be suspended until the Court’s decision becomes final and for 60 days thereafter. See I. R.C. § 6503(a)(1). In P’s view, t…
84. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    e of withdrawal liability payments calculated using 4044 rates and the expected value of withdrawal liability payments calculated using funding rates. In calculating the estimated annual increase in withdrawal liability payments, it is assumed that after the rule is effective, plans using 4044 rates or a blend using su…
85. 83 FR 63802 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 12, 2018
    …egulatory Flexibility Act of 1980 does not apply (5 U.S.C. 601(2)). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part 4044 con…
86. 122 T.C. No. 16 — Gregory Iannone v. Commissioner
    IRCCourt RulingsApr 19, 2004related by meaning
    the payment of such tax. * * * Section 6334(a) exempts from levy: (1) Wearing apparel and school books; (2) fuel, provisions, furniture, and personal effects; (3) books and tools of a trade, business, or profession; (4) unemployment benefits; (5) undelivered mail; (6) certain annuity and pension payments; (7) workmen’…
87. 87 FR 36058 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jun 15, 2022
    …latory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR part 4044 is amended as follows: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 1. The authority citation for part…
88. PLR 201605006 — Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00)
    IRCPrivate Letter RulingsJan 29, 2016related by meaning
    A must be converted to a lump sum using section 417(e) assumptions. The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party. Wh ile this office has not verified any of the material su…
89. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018
    … Substantial owner means a substantial owner as defined in section 4021(d) of ERISA. * * * * * PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 14. The authority citation for part 4044 continues to read as follows: Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362. § 4044.2 [Amended] 15. In § 4044.2(a):…
90. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011related by meaning
    01.6404-4. * * * * * § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer. (a) Suspension. (1) In general. (2) Treatment of amended returns and other documents. (i) Amended returns filed on or after December 21, 2005, that show an increase in t…