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107 documents · 0.47sAllIRCERISAPBGCJoint Board
  1. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201909003 Release Date: 3/1/2019 Index Number: 401.06-01, 408.03-00, 691.01-00 -------------------------------- ----------------------------- ------------------------------ --------------------------- -------------------------------------…
  2. 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.…
  3. PLR 201424004 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJun 13, 2014related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201424004 Release Date: 6/13/2014 Index Number: 419.00-00, 419A.00-00, 4976.00-00, 4976.01-00, 61.00-00 --------------------- ---------------------------------------- --------------------- ------------------------------- Third Party Commu…
  4. 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…
  5. PLR 201446031 — Rollover Contributions
    IRCPrivate Letter RulingsNov 14, 2014related by meaning
    This letter is directed only to the taxpayer who requested it. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. If you wish to inquire about this ruling, please contact (ID ) at Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Notice of Intention to Disclose Deleted …
  6. 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…
  7. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ------------------------------- ---------------- ----------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------- -------------------------------------- ------------…
  8. 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…
  9. PLR 202039002 — Required Distributions
    IRCPrivate Letter RulingsSep 25, 2020related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202039002 Release Date: 9/25/2020 Index Number: 401.06-00, 408.06-00 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  10. 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…
  11. PLR 201833012 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsAug 17, 2018related by meaning
    g contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2018-1, 2018-1 I.R.B. 1, § 7.01(16)(b). This office has not verified any of the material submitted in suppor…
  12. 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…
  13. 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
  14. 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 …
  15. PLR 200122009 — Unforeseeable Emergency
    IRCPrivate Letter RulingsJun 1, 2001related by meaning
    ERT D. PATCHELL Assistant Chief, Qualified Plans Branch 2 Office of the Division Counsel/ Associate Chief Counsel (Tax Exempt and Government Entities) Enclosure: Copy for 6110 purposes
  16. 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…
  17. PLR 201616012 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsApr 15, 2016related by meaning
    have sent a copy of this letter to the Manager, EP Classification in Baltimore, Maryland and to the Manager, EP Compliance Unit in Chicago, Illinois. This ruling is directed only to the taxpayer that requested it. Section 6110(k)(3) of the Internal Revenue Code provides that it may not be used or cited by others as pre…
  18. 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…
  19. PLR 201430025 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 25, 2014related by meaning
    ssets up to Amount 4 to the Company will not constitute an employer reversion under section 4980 of the Code and will not be subject to the excise ~ax set forth in section 4980 of the Code. This ruling only addresses the two issues that we have ruled upon. In particular, we are not expressing any opinion as to deductib…
  20. 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…