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106 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. 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…
  2. PLR 202034002 — Rollover Contributions
    IRCPrivate Letter RulingsAug 21, 2020related by meaning
    any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The PLR - 112379-19 6 Associate office will revoke or modify a letter ruling and apply the revocation retroactively if: there has been a misstatement or omission of controlling facts; the fac…
  3. 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…
  4. PLR 201440033 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsOct 3, 2014related by meaning
    The plan has submitted the required information to meet the criteria in section 431(d)(1)(B), including a certification from the plan's actuary that: (i) absent the extension under subparagraph (A), the plan would have an accumulated funding deficiency in the current plan year or any of the 9 succeeding plan years, (ii…
  5. 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…
  6. PLR 200519021 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519021 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ --------- ------------------------------------------------------- ---------------------…
  7. 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…
  8. PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 19, 2024related by meaning
    er and accompanied by a penalty of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2024-1, 2024-1 IRB 1, § 7.01(16)(b). This offic e has not verified any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The Associ…
  9. 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.…
  10. REG-129709-03 — 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…
    IRCProposed Rules (FR)Proposed Jan 18, 2005related by meaning
    … 2005, at 10 a.m. must be received by March 30, 2005. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129709-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (…
  11. 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…
  12. PLR 200517005 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsApr 29, 2005related by meaning
    … it establishes a trust satisfying the requirements of the Model Plan and the State PLR-115806-04 5 Regulations. Section 6110(k)(3) of the Internal Revenue Code provides that this ruling may not be used or cited as precedent. Sincerely, Robert D. Patchell Chief, Qualified Plans Branch 2 (Employee Benefits) (Tax Exempt …
  13. 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…
  14. PLR 201924013 — Required Distributions
    IRCPrivate Letter RulingsJun 14, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201924013 Release Date: 6/14/2019 Index Number: 401.06-00, 401.06-02, 408.00-00, 408.08-00 --------------------------------- --------------------------- ------------------------------- ------------------------------------ ----------------…
  15. 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…
  16. PLR 200526022 — Year of Deduction
    IRCPrivate Letter RulingsJul 1, 2005related by meaning
    --- - ,
  17. 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…
  18. PLR 200226012 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJun 28, 2002related by meaning
    to the taxpayer who requested it. Section 6110(k)(3) provides that it may not be used or cited as precedent. Sincerely yours, Associate Chief Counsel (Passthroughs and Special Industries) By George Masnik Chief, Branch 4 Enclosure Copy for section 6110 purposes cc:
  19. 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…
  20. 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 ------------------------------------------------------------ - ---------------------------------- -------------------------------- ----------------------------…