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…
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 RulingsJul 8, 2016related by meaning
sentative pursuant to a
power
of attorney on file with this office.
5
If you have any questions concerning this ruling, please contact xxxxxxxxxxxxxx, xxxxxxxxxxxxxx, at xxxxxxxxxxxxx.
All correspondence should be addressed to
SE:T EP RA:T:3.
Enclosures:
Deleted
copy of letter ruling
Notice of Intention to Disclose
cc:…
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 RulingsJun 24, 2016related by meaning
the Code provides that it may not
be used or cited as
precedent.
4
201626029
A copy of this letter has been sent to your authorized representative in accordance with a power of attorney on file in this office.
If you wish to inquire about this ruling, please contact
(J.D. Number ) at . Please address all
correspondence…
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.…
PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans IRCPrivate Letter RulingsFeb 10, 2023related by meaning
tance in this matter, please contact
( )
(ID#
Enclosures
cc:
Notice 437, Notice of Intention to Disclose
A deleted copy of the ruling
Sincerely,
David M. Ziegler, Manager
Employee Plans Actuarial Group
2
) at
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…
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
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 RulingsDec 14, 2018related by meaning
l revoke or modify a letter ruling and apply the revocation
retroactively if there has been a misstatement or omission of controlling facts; the facts at the time of the transaction are materially different from t he controlling facts on which
the ruling was based; or, in the case of a transaction involving a continuin…
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 RulingsOct 2, 2009related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 200940005
Release Date: 10/2/2009
Index Number: 457.01-00, 457.05-00,
457.12-02
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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 …
IRCPrivate Letter RulingsJul 13, 2018related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201828007
Release Date: 7/13/2018
Index Number: 4975.04-03
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Third Party Communication: None
Date of C…
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…
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-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…