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 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24… IRCNoticesMay 2, 2016related by meaning
INCOME TAX
REG–133673–15 REG–133673–15
While current law is clear that changes in conversion ratios in convertible instruments may result in deemed distributions under section 305, ambiguities exist whether the deemed distribution is of shares of stock or rights to acquire stock, and concerning the amount and timing of…
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-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…
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
…s under section 6043A by March 1, 2005. The notice provides that taxpayers required to report under regulations sections 1.6043-4T and 1.6045-3T must continue to report pursuant to those regulations.
Rev. Proc. 2005-10 Rev. Proc. 2005-10
Per diem allowances. This procedure provides optional rules for deeming substantia…
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 …
REG-104946-07 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… IRCProposed Rules (FR)Proposed Mar 17, 2008
REG-104946-07
Notice of Proposed Rulemaking Hybrid Retirement Plans
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concernin…
Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresSep 2, 2008related by meaning
ICANT’S EIN 6. PLAN NO.
(do not use a Social Security Number)
7. PLAN NAME
8. TYPE OF SUBMISSION
□ REGULAR SUBMISSION
□ REGULAR SUBMISSION — ANONYMOUS □ REGULAR SUBMISSION — MULTI-EMPLOYER PLAN
□ REGULAR SUBMISSION — MULTIPLE EMPLOYER PLAN
□ GROUP SUBMISSION
9. TYPE OF PLAN (CHECK ONE ONLY):
□ 01 PROFIT SHARING □ 09 CA…
REG-136701-07 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ… IRCProposed Rules (FR)Proposed Mar 17, 2008
REG-136701-07
Notice of Proposed Rulemaking Diversification Requirements for Certain Defined Contribution Plans
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of Proposed Rulemaking.
SUMMARY:
This document contains proposed regulations under section 401(a)(35) of the Internal Revenue Code (Code) relat…
REG-151135-07 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… IRCProposed Rules (FR)Proposed Apr 21, 2008
REG-151135-07
Notice of Proposed Rulemaking Multiemployer Plan Funding Guidance
AGENCY:
Internal Revenue Service (IRS), Treasury
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additiona…
REG-142040-07 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using… IRCProposed Rules (FR)Proposed Aug 25, 2008
REG-142040-07
Notice of Proposed Rulemaking Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations under sections 401(a)(9) and 403(b) …
REG-103146-08 — Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a writ… IRCProposed Rules (FR)Proposed Sep 15, 2008
REG-103146-08
Notice of Proposed Rulemaking Information Reporting Requirements Under Internal Revenue Code Section 6039
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations relating to the return and information statement requireme…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003related by meaning
…ion is 6 months (instead of 12 months as required under §1.401(k)-1(d)(2)(iv)(B)(4) of the existing regulations).[3] Notice 2001-56 and Notice 2002-4 provided guidance on these EGTRRA changes to the distribution rules for elective contributions. That guidance is incorporated in these proposed regulations. In connection…
REG-143601-06 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat… IRCProposed Rules (FR)Proposed Jun 11, 2007
REG-143601-06
Notice of Proposed Rulemaking Mortality Tables for Determining Present Value
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing mortality tables to be used in determining present value or making any comput…