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Go to REG-105885-99 (not yet in the library — opens the official source)
104 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. 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…
  2. PLR 201434028 — Required Distributions
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    …ncluding sections 401 (a)(4), 411, 415, 417 and 436 or of Title I of ERISA. No opinion is expressed regarding the qualification of the Plan. In addition, no opinion is expressed on whether the method for valuing benefits under the lump sum window option satisfies the requirements of section 417{e) and the regulations t…
  3. 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…
  4. PLR 200944051 — Initial Tax
    IRCPrivate Letter RulingsOct 30, 2009related by meaning
    …h his analysis. Let us know if you need anything else. -------- I ssues: (1) W hether Sub can be disregarded as a corporation in ------- and therefore deemed to liquidate. (2) W hether Parent sold Sub Stock to Foreign Corp in late -------- Facts Parent purchased all of the stock of Sub in ------- . Parent a nd Sub file…