IRCPrivate Letter RulingsDec 26, 2014related by meaning
tter ruling has been sent to your authorized representatives
pursuant to a power
of attorney on file in this office. If you wish to inquire about this ruling, please contact (ID ) at (
) .
Please address all
correspondence
to SE:T:EP:RA:T1.
Enclosures:
Deleted
copy of ruling letter
Notice of Intention to Disclose
CC:
S…
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
IRCPrivate Letter RulingsJan 19, 2007related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200703012
Release Date: 1/19/2007
457.01-00, 457.05-03, 671.02-00, 83.13-00
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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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
IRCPrivate Letter RulingsJan 15, 2016related by meaning
first trading date, Parent intended and understood that the Common Stock was readily tradable beginning on
the first trading date.
POSTU - 107896-14 3 ------------------------------------------------ ---------------------------------------------------------------------
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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.…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
…nsurance Portability and Accountability Act of 1996, as incorporated in ERISA, and the Department's regulations thereunder?
☐ Yes ☐ No ☐ N/A
25
Is the coverage provided by the plan in compliance with the provisions of Title I of the Genetic Information Nondiscrimination Act of 2008 as incorporated in ERISA, and the De…
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…
PLR 202550025 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsDec 12, 2025related by meaning
… a letter ruling submitted on behalf of Taxpayer by its
authorized representative on March 11, 2025 regarding the treatment of the transfer of
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…
PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsJul 24, 2026related by meaning
unsel, Qualified Plans Branch 4
(Employee Benefits, Exempt Organizations, and
Employment Taxes)
cc: -------------------------------------------------- ----------------------------------------------------
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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…
IRCPrivate Letter RulingsOct 8, 2021related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202140011
Release Date: 10/8/2021
Index Number: 401.06-00, 401.06-01,
401.06-02, 408.00-00,
408.08-00
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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…
IRCPrivate Letter RulingsDec 1, 2023related by meaning
sent to your authorized representative.
Sincerely,
______________________________
Amy S. Moskowitz
Senior Technician Reviewer
Qualified Plans Branch 3 Office of the Associate Chief Counsel
(Employee Benefits, Exempt Organizations,
and Employment Taxes)
PLR - 108017-23
6
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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…