87 FR 25161 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Apr 28, 2022
ov
(indicate IRS and REG-106384-20).
Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106384-20 and the word TESTIFY. For…
79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards IRCFinal Rules (FR)Oct 10, 2014related by meaning
Table 3
b
—Asset Exchange Outflow Rates
Covered company must deliver at maturity
Covered company will receive at maturity
Asset exchange outflow rate Where a covered company has the asset that it will be required to deliver at the maturity of an asset exchange or where the asset has been reused in a transaction that w…
87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Mar 1, 2022
ov
(indicate IRS and REG-114209-21).
Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-114209-21 and the word TESTIFY. For…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
…FR 2590.716-8(b)(1)(iii)(A)(
2), and 45 CFR 149.510(b)(1)(iii)(A)( 2) with three modifications: (1) regarding the information sufficient to identify a plan or issuer, to remove the language “if the plan or issuer is registered under” § 54.9816-9, § 2590.716-9, and § 149.530; (2) to require, when applicable, that the …
86 FR 53893 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCProposed Rules (FR)Proposed Sep 29, 2021
ov
(indicate IRS and REG-100718-21).
Individuals who want to testify (by telephone) at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-100718-21 and the word TESTIFY. For…
86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCFinal Rules (FR)Feb 11, 2021related by meaning
…emplate differs in some respects from the BCBS common template to provide more granular information regarding RSF components without undermining comparability across jurisdictions. For example, the final rule requires disclosure of a covered holding company's level 1, level 2A, and level 2B liquid assets by maturity ca…
T.D. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov… IRCTreasury DecisionsAug 15, 2016
…ng from the enactment of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).
INCOME TAX
REG–103058–16 REG–103058–16
These proposed regulations (REG–103058–16) address various issues under section 6055, including identifying the health insurance issuer as the reporting entity for catastrophic health coverage…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015
lished on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 and 2015 amendments to the regulations under § 411(a)(13) apply. [4] Amendments to the final regulations under § 411(b)(5) (which final regulations were included in the 2010 C. L.) were published on September 19, 2014 (79 Fed. Reg. 56…
PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJul 19, 2024related by meaning
Internal Revenue Service
Department of the Treasury
Washington, DC 20224
Number: 202429010
Release Date: 7/19/2024
Index Number: 4980.00-00
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Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in … IRCNoticesOct 6, 2014
…under the plan. Cafeteria plans are not required to allow any of the changes permitted under Treas. Reg. § 1.125–4. Treas. Reg. § 1.125–4(c) permits a cafeteria plan to allow an employee to revoke an election during a period of coverage with respect to coverage under an accident or health plan as defined in Treas. Reg.…
PLR 200711014 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsMar 16, 2007related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200711014
Release Date: 3/16/2007
Index Number: 264.00-00, 72.00-00,
1035.00-00
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REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013
REG-106796-12
Notice of Proposed Rulemaking The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations on the application of the $500,000 d…
IRCPrivate Letter RulingsNov 8, 2019related by meaning
on file in this office, a copy of this ruling is being
furnished to your authorized represen tatives.
Sincerely,
John Glover
Senior Counsel, Branch 4 Associate Chief Counsel
(Financial Institutions and Products)
cc:
REG-141075-09 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 … IRCProposed Rules (FR)Proposed Jun 18, 2012
REG-141075-09
Notice of Proposed Rulemaking Property Transferred in Connection with the Performance of Services Under Section 83
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations relating to property transferred in connection wi…
REG-148681-09 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act… IRCProposed Rules (FR)Proposed Mar 15, 2010
…encouraged not to submit paper copies. Internal Revenue Service. Comments to the IRS, identified by REG-148681-09, by one of the following methods:
Mail: CC:PA:LPD:PR (REG-148681-09), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
Hand or courier delivery: Monday through…
Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… IRCNoticesJun 15, 2026related by meaning
…le) under the Securities Exchange Act of 1934.
INCOME TAX
CC-00349656-26, page 1583. These proposed regulations would withdraw applicability dates and propose new applicability dates relating to proposed regulations under section 892 of the Internal Revenue Code for determining whether an acquisition of debt by a forei…
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009
REG-115699-09
Notice of Proposed Rulemaking and Notice of Public Hearing Suspension or Reduction of Safe Harbor Nonelective Contributions
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking and notice of public hearing.
SUMMARY:
This document contains proposed amendments to the regul…
IRCProposed Rules (FR)Proposed Dec 23, 2025related by meaning
eed to be machine-readable, in the form and manner as specified in guidance pursuant to proposed re-designated paragraph (b)(3)(i).
a. Change-log File The Departments propose to require, in new 26 CFR 54.9815-2715A3(b)(2)(i), 29 CFR 2590.715-2715A3(b)(2)(i), and 45 CFR 147.212(b)(2)(i), that plans and issuers must make…
REG-159704-03 — Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Incom… IRCProposed Rules (FR)Proposed Nov 16, 2009
REG-159704-03
Notice of Proposed Rulemaking Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
AGENCY:
Joint Board for the Enrollment of Actuaries.
ACTION:
Notice of Proposed Rulemaking.
SUMMARY:
This document contains proposed amendments to 20 CFR part 901 relating to the enrol…
REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… IRCProposed Rules (FR)Proposed Mar 3, 2008
REG-139236-07
Notice of Proposed Rulemaking Measurement of Assets and Liabilities for Pension Funding Purposes
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing guidance on the determination of plan assets and benefit …