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99 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    …ation of a defined benefit plan and a defined contribution plan under former section 415(e). Notice 2001-37, 2001-1 C.B. 1340, (see §601.601(d)(2)) provides guidance regarding the inclusion of salary reduction amounts for qualified transportation fringe benefits in the definition of compensation for purposes of section…
  2. PLR 202314008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsApr 7, 2023related by meaning
    office, a copy of this ruling is being furnished to your authorized representatives. Sincerely, Rebecca L. Baxter Senior Technician Reviewer, Branch 4 Office of Associate Chief Counsel (Financial Institutions & Products) cc:
  3. Rev. Proc. 2006-6 — 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, 2006
    …mation letters, etc.: See Rev. Proc. 2006-4, page , this Bulletin. (2) M&P and VS plans: See Notice 2001-42, 2001-2 C.B. 70, Notice 2001-57, 2001-2 C.B. 279, Rev. Proc. 2001-55, 2001-2 C.B. 552, Rev. Proc. 2002-29, 2002-1 C.B. 1176 (as modified by Rev. Proc. 2003-10, 2003-1 C.B. 259), Rev. Proc. 2002-73, 2002-2 C.B. 93…
  4. PLR 202024008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJun 12, 2020related by meaning
    ------------------------------- -------------------------------- ---------------------------- ------------------------------------------------------- ------------------------------- ---------------------------------- --------------------------------------------- ----------------------------------------- ---------------…
  5. 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
    …o § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). Rev. Rul. 2001-30, 2001-2 C.B. 46. Amendments to § 1.401(a)(4)-9 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). (New). Rev. Rul. 20…
  6. Ann. 2005-70 — Hurricane Katrina; hardship distributions; loans. This announcement describes certain broad-based relief from the Service, the Department of the Treasury, and …
    IRCAnnouncementsOct 3, 2005related by meaning
    …he Employee Retirement Income Security Act solely because they complied with the provisions of this announcement. Drafting Information The principal author of this announcement is Roger Kuehnle of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, pleas…
  7. Ann. 2010-3 — Automatic approval of changes in funding method for takeover plans and changes in pension valuation software. This announcement provides, for plan years beginn…
    IRCAnnouncementsJan 25, 2010related by meaning
    Announcement 2010-3 Automatic Approval of Changes in Funding Method for Takeover Plans and Changes in Pension Valuation Software This announcement provides, for plan years beginning on or after January 1, 2009, automatic approval for certain changes in funding method with respect to single-employer defined benefit plan…
  8. T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
    IRCTreasury DecisionsSep 29, 2003
    …ed in this section, §§1.457-1 through 1.457-11 apply for taxable years beginning after December 31, 2001. (b) Transition period for eligible plans to comply with EGTRRA. For taxable years beginning after December 31, 2001, and before January 1, 2004, a plan does not fail to be an eligible plan as a result of requiremen…
  9. T.C. Memo. 2001-95 — Jaime & Verna Ann Pena v. Commissioner
    IRCCourt RulingsApr 17, 2001
    T.C. Memo. 2001-95 UNITED STATES TAX COURT JAIME PENA and VERNA ANN PENA, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17613-99. Filed April 17, 2001. Jaime Pena, pro se. Usha Ravi , for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge : Respondent determined …
  10. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996related by meaning
    9950-92; W & A Payroll Service, Bryen & Bryen, P.A., Tax Matters Partner, docket No. 3221-93; W & A Payroll Service, Bryen & Bryen, P.A., Tax Matters Partner, docket No. 10897-93; and Frank A. Pettisani and Lucille M. Pettisani, docket No. 23719-93. T.C. Memo. 1996-435 UNITED STATES TAX COURT BARRY B. BEALOR AND NANCY…
  11. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    spectively, of Art. 73B of the Ann. Code of Md. The plan provisions of the Maryland State Teachers' Retirement System and the Maryland State Teachers' Pension System are set forth in secs. 81 through 104 and secs. 140 through 155, respectively, of Art. 73B of the Ann. Code of Md. The secs. governing the foregoing two R…
  12. 85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations
    ERISAFinal Rules (FR)Sep 18, 2020related by meaning
    ation 17.   See Arizona Governing Comm. for Tax Deferred Annuity and Deferred Compensation Plans v. Norris, 463 U.S. 1073 (1983). Back to Citation 18.  One commenter on the ANPRM explained that the 10-year CMT rate is a reasonable approximation for a rate that insurers would offer to consumers, which reflects an estima…
  13. 89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction
    IRCProposed Rules (FR)Proposed Mar 25, 2024related by meaning
    …r transaction. Back to Citation 2.  Section 72 governs the tax treatment of payments received as an annuity, and generally causes only the portion of each payment in excess of the investment in the contract (basis) to be included in the recipient's gross income. Back to Citation 3.  The beneficiary also claims that sec…
  14. PLR 199905003 — Nonqualified Annuities
    IRCPrivate Letter RulingsFeb 5, 1999related by meaning
    …saction described above under any other provision of the Code. Moreover, if either the Plan, or the annuity contract arrangement are further and significantly revised, this ruling may not necessarily remain in effect. Sincerely yours, ROBERT D. PATCHELL Assistant Chief, Branch 1 Office of the Associate Chief Counsel (E…
  15. Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert…
    IRCAnnouncementsMay 3, 2004
    …that take into account the requirements of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16 (EGTRRA) beginning [RESERVED]. SECTION 2. BACKGROUND .01 The procedures of the Service on the issuance of opinion letters regarding the acceptability of the form of M&P plans are set forth in Rev. Pr…
  16. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  17. PLR 200208017 — Taxation of Employee Annuities (Taxable v. Not Taxable)
    IRCPrivate Letter RulingsFeb 22, 2002
    …alendar year end federal income tax return. Company has outstanding a variety of life insurance and annuity contracts. Company also has outstanding contracts held as part of, or in connection with, tax-qualified retirement plans described in sections 401(a), 403(a), 403(b), 408 and 408A.
  18. PLR 202341003 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsOct 13, 2023related by meaning
    - ------------------------------- ------------------------------- -------------------------- --------------------------- --------------- ------------- ------------------------------------------------------- ------------------------------- -------------------------- ---------------------------------- -------------------…
  19. PLR 200229001 — Ineligible Plans
    IRCPrivate Letter RulingsJul 19, 2002
    …trust under section 402(b) of the Code. This ruling applies only to the Trust submitted on July 19, 2001 and amended in accordance with the revision submitted on September 21, 2001 and to the Plan submitted on July, 19, 2001. It is directed only to the taxpayer who requested it. Section 6110(k)(3) of the Code provides …