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85 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.430(d)-1(f)(9) — Determination of target normal cost and funding target.
    IRCRegulationsSep 9, 2016
    …ge Maturity Yield rate Present value 65 19.5 6.97% $5,897.88 66 20.5 6.90% 5,524.69 67 21.5 6.84% 5,164.63 68 and over Varies Varies 50,806.92 Total 67,394.12 (iii) Applying the 5% probability of withdrawal, the portion of the funding target for the 2009 plan year attributable to Participant E's assumed withdrawal at a…
  2. 92 T.C. 641; 92 T.C. No. 35 — Buzzetta Constr. Corp. v. Commissioner
    IRCCourt RulingsMar 27, 1989related by meaning
    tomatic retroactive disqualification for operational errors is a “Draconian approach” that is not sanctioned by either the statute or the regulations. Respondent argues, however, that section 415 places restrictions on employers’ deductions for contributions to employee plans because deferred compensation plans are sub…
  3. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992related by meaning
    etitioner Docket No. Year ended Deficiency Sec. 6651(a)(1) Sec. 6659A Citrus Valley Estates, Ine. et al. 12900-89 12/31/82 $6,182.00 12/31/83 5,737.00 12/31/85 22,462.00 24352-90 12/31/88 4,265.00 - - - $1,280.00 Additions to tax Petitioner Docket No. Year ended Deficiency Sec. 6651(a)(1) Sec. 6659A Robert J. & Janice …
  4. 88 T.C. 1440; 88 T.C. No. 80 — Lambos v. Commissioner
    IRCCourt RulingsJun 1, 1987related by meaning
    6212(a), nor do we question whether respondent has issued valid statutory notices of deficiency. Compare Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), revg. 81 T.C. 855 (1983). As we embark upon the Odyssey mandated by the interrelationships and cross-references of section 4975 and the applicable provisions of t…
  5. 110 T.C. No. 22 — Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner
    IRCCourt RulingsApr 27, 1998related by meaning
    acted section 7476 to establish a declaratory judgment procedure under which an - 6 - employer could challenge respondent's determination with respect to the qualification of its employee benefit plan. H. Rept. 93-807, supra at 107, 1974-3 C.B. at 342. Section 7476 provides: SEC. 7476. DECLARATORY JUDGMENTS RELATING TO…