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.…
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 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:
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…
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…
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 RulingsMar 11, 2022related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202210004
Release Date: 3/11/2022
Index Number: 402.07-00
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Third Party Communication…
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 RulingsFeb 9, 2007related by meaning
…ve not yet been adopted. Therefore, Ruling Number 4 may
be modified or revoked if the adopted final regulations are inconsistent with any conclusion in this ruling. See section 11.04 of Rev. Proc. 2006-1, 2006-1 I.R.B. 1, 49.
However, when the criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a ruling
is ge…
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 …
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021related by meaning
and 45 CFR 149.510(c) and currently is not certified by the Departments pursuant to 26 CFR 54.9816-8T(e), 29 CFR 2590.716-8(e), and 45 CFR 149.510(e). If a certified IDR entity's certification has expired or has been revoked as a result of the process described in 26 CFR 54.9816-8T(e)(6), 29 CFR 2590.716-8(e)(6), and 4…
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. 2007-37 — Funding; substitute mortality tables; non-multiemployer defined benefit plans. This procedure provides guidelines for requesting letter rulings for substitute … IRCRevenue ProceduresJun 18, 2007related by meaning
…o use substitute mortality tables. SECTION 3. GENERAL ADMINISTRATIVE PROCEDURES
.01 Compliance with Regulations. Until final regulations under § 430(h)(3)(C) are issued, requests for the use of substitute mortality tables must satisfy the requirements of proposed regulation § 1.430(h)(3)-2. After those final regulation…
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) …
IRCPrivate Letter RulingsSep 28, 2018related by meaning
t violate section
401(a)(2); and
2. That the return of the Excess Amount to t he Sponsor will not constitute an
employer reversion under section 4980. The rulings contained in this letter are based upon information and representations
submitted by the taxpayer and accompanied by a penalty of perjury statement
executed …
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…
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016related by meaning
…uld not be requested as part of an Anonymous Submission. Reorganizing renumbered section 10.10 with regard to Group Submissions for purposes of clarity.
Incorporating changes made in Rev. Proc. 2015–27 by revising section 11.02 to provide that applicants may use model VCP submission documents by submitting Form 14568, …
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…