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Go to REG-112261-24 (not yet in the library — opens the official source)
106 documents · 0.58sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. PLR 200910041 — Prohibited Transaction
    IRCPrivate Letter RulingsMar 6, 2009related by meaning
    …1:41 AM To: -------------------- Cc: ----------------------------- Subject: FW: App lication of DOL Regulations 2510.3-101(h)(3) -------- - I think this is the set of E - ma ils concerning the DOL plan assets regulations that you were asking about. If not let me know. ---------- -------------------- Here is your answer…
  3. 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…
  4. PLR 201432034 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsAug 8, 2014related by meaning
    eet the criteria in section 431(d)(1)(8}, including a certification from the plan's actuary that: (i) absent the extension under subparagraph (A), the plan would have an accumulated funding deficiency in the current plan year or any of the 9 succeeding plan years, (ii) the plan sponsor has adopted a plan to improve the…
  5. 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…
  6. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    …1.9100-1 through 301.9100-3 of this chapter for the provisions governing extensions of time to make regulatory elections. The statement must be titled, “Section 1.263(a)-3(h) Safe Harbor Election for Small Taxpayers” and include the taxpayer's name, address, taxpayer identification number, and a description of each eli…