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…
Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans… IRCRevenue ProceduresJun 15, 2015related by meaning
t return may cause the IRS to treat the return as ineligible for the relief provided under this revenue procedure and assess all applicable penalties. (3) Required Form 14704. Each submission must include a completed paper copy of Form 14704. Form 14704 may be found at http://www.irs.gov/Forms-&-Pubs. A completed Form …
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…
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…
81 FR 51413 — Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction IRCProposed Rules (FR)Proposed Aug 4, 2016related by meaning
…nd must be received by September 20, 2016.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations under sections 409A, Gregory Burns at (202) 927-9639, concerning submissions or comments and/or requests for a public hearing, Regina Johnson 202-317-6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
B…
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 …
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…
86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCFinal Rules (FR)Feb 11, 2021related by meaning
y the covered company already owns, and the covered company provides one of these securities as collateral to secure a repurchase
( printed page 9171) agreement, the final rule permits the covered company to identify, for purposes of determining encumbrance treatment under §§ __.106(c) and (d), either the owned securit…
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…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]