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…
PBGCRegulationsDec 7, 2023related 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…
PLR 201151001 — Optional Treatment of Elective Deferrals as Roth Contributions IRCPrivate Letter RulingsDec 23, 2011related by meaning
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State Regulations = ---------------------------------------------------------------
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…
IRCPrivate Letter RulingsMay 27, 2016related by meaning
either the Code or regulations which
may be applicable thereto.
This letter is directed only to the taxpayer who requested it.
Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent.
4
If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***.
Please address all co…
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 RulingsNov 21, 2014related by meaning
…cerning the tax consequences of the proposed
transactions under any other provision of the C ode or regulations or the tax treatment of
any conditions existing at the time of, or effects resulting from, the proposed
transactions that are not specifically covered by the above rulings. In particular, no
PLR - 102796-14 3…
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.…
IRCPrivate Letter RulingsApr 29, 2011related by meaning
…---------------------------
Dear --------------- :
This is in response to your request for a ruling regarding substantially similar
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…
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…
IRCFinal Rules (FR)Nov 12, 2020related by meaning
monitor cardiac rehabilitation.
93880
EXTRACRANIAL BILAT STUDY
Study of vessels on both sides of the head and neck.
93922
UPR/L XTREMITY ART 2 LEVELS Limited bilateral noninvasive physiologic studies of upper or lower extremity arteries.
93970
EXTREMITY STUDY
Complete bilateral study of the extremities.
93971
EXTREMIT…
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 RulingsJun 2, 2023related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202322013
Release Date: 6/2/2023
Index Number: 408.00-00, 408.03-00
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
--------------…
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…
PLR 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets IRCPrivate Letter RulingsAug 24, 2007related by meaning
,
,
,
,
,
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…
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
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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 …