ERISACode / StatuteJan 6, 2025
(a) (a) Percentage limitation Except as otherwise provided in this section and section 1114 of this title:
(a)(1) (1) A plan may not acquire or hold—
(a)(1)(A) (A) any employer security which is not a qualifying employer security, or
(a)(1)(B) (B) any employer real property which is not qualifying employer real propert…
Notice 2008-30 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… IRCNoticesMar 24, 2008
…y described in § 417(c), a preretirement survivor annuity that is based on a QOSA. Q-14. How does § 1107 of PPA ’06, which provides certain rules regarding amendments made pursuant to PPA ’06, apply to plan amendments adopted pursuant to § 1004 of PPA?
A-14. If a plan that is subject to § 401(a)(11) is amended to imple…
Notice 2013-17 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in… IRCNoticesMay 13, 2013
…f that distribution would otherwise be prohibited under § 401(k)(2)(B) and § 1.401(k)-1(d). Section 1107 of PPA ’06 provides that a plan amendment made pursuant to PPA ’06 or regulations thereunder was not required to be adopted until a specified date (the “section 1107 date”) that was the last day of the first plan ye…
ERISACode / StatuteJan 6, 2025
…urities; acquisition, sale, or lease by plan of qualifying employer real property Sections 1106 and 1107 of this title shall not apply to the acquisition or sale by a plan of qualifying employer securities (as defined in section 1107(d)(5) of this title) or acquisition, sale or lease by a plan of qualifying employer re…
Notice 2009-97 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … IRCNoticesDec 28, 2009
… regulations thereunder. The extension of time to adopt plan amendments that is provided by section 1107 of PPA ’06 applies to any plan amendment that is adopted pursuant to a provision of PPA ’06 or regulations thereunder. For example, section 1107 of PPA ’06 extends the otherwise applicable deadline for adopting plan…
REG-110136-07 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… IRCProposed Rules (FR)Proposed Apr 28, 2008
1107 of PPA ’06. The proposed regulations would provide a conforming amendment to §1.411(d)-3(a)(1) to reference the rules at section 1107 of PPA ’06. The proposed regulations generally state that the effective date of an amendment that is permitted to be adopted retroactively is the date the amendment is put into effe…
IRCCourt RulingsJan 17, 2024related by meaning
Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to
the Tax Court Rules of Practice and Procedure .
Served 01/17/24
2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of
$8,476,705 . The notices also determined additions to tax under section
6651(a)(1) and (2) and accurac…
T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006related by meaning
n the information elicited on those line items, as well as the rest of the form, in their books and records.
Announcement 2006-56 Announcement 2006-56 This document contains corrections to temporary regulations (T.D. 9262, 2006-24 I.R.B. 1040) concerning the application of section 199 of the Code, which provides a dedu…
IRCCourt RulingsFeb 9, 2023related by meaning
hese Portarias (in the original
Portuguese versi on followed by an English translation) are
attached as Exhibits 28- J, 29 - J, 30- J and 31- J. These Portarias were in effect during 2006. They apply to the
deductibility of any (i) royalty payments made for the
license of patents, (ii) technology transfer p ayments for…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
addition, the notice invites comments from the public regarding all aspects of these provisions.
ADMINISTRATIVE
Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007related by meaning
2 Announcement 2007-52
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 2007-32 Rev. Proc. 2007-32 This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers t…
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
… requested in Notice 2007-14, 2007-7 I.R.B. 501? See §601.601(d)(2)(ii)(b) of this chapter.
Section 1107 of PPA ’06 and Code Section 411(d)(6) Under section 1107 of PPA ’06, a plan sponsor is permitted to delay adopting a plan amendment pursuant to statutory provisions under PPA ’06 (or pursuant to any regulation issue…
IRCFinal Rules (FR)Oct 19, 2010
…6 statutory provisions or any regulation issued under PPA '06.
See
§ 601.601(d)(2)(ii)(
b). Section 1107 of PPA '06 also permits certain amendments to reduce or eliminate section 411(d)(6) protected benefits. Except to the extent permitted under section 1107 of PPA '06 (or under another statutory provision, including s…
75 FR 64197 — Additional Rules Regarding Hybrid Retirement Plans IRCProposed Rules (FR)Proposed Oct 19, 2010
…6 statutory provisions or any regulation issued under PPA `06. See § 601.601(d)(2)(ii)(
b). Section 1107 of PPA '06 also permits certain amendments to reduce or eliminate section 411(d)(6) protected benefits. Except to the extent permitted under section 1107 of PPA '06 (or under another statutory provision, including s…
66 T.C. 348 — Comprehensive Designers International, Ltd. v. Commissioner IRCCourt RulingsMay 26, 1976related by meaning
poses of this case, that the credit which petitioner will obtain is precisely equal to the amount of the creditable foreign taxes in terms of dollars. For the reasons stated, we hold that the foreign tax credit available to petitioner for fiscal 1967 should be adjusted to reflect the dollar cost on the payment date of …
IRCCourt RulingsMar 5, 1987related by meaning
amended and in effect during the years in issue. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. Our references to secs. 371 and 372 of the Judicial Code are to those sections as in effect during 1980 and 1981. Sec. 372 of the Judicial Code was amended twice by acts…
IRCPrivate Letter RulingsJun 11, 2004related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM
January 07, 2004
Number: 200424004
Release Date: 6/11/04
Third Party Contact:
Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04
CASE-MIS No.: TAM- 127815-03, CC:ITA:B07
Industry Director
------------------------------------------------
Taxpayer's Name…
81 FR 40548 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities IRCProposed Rules (FR)Proposed Jun 22, 2016
…rtain statutes that are not incorporated into the Code are not subject to section 457. See sections 1107(c)(3)(B), 1107(c)(4), and 1107(c)(5) of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2494 (1986)), as amended, and sections 1101(e)(6), 6064(d)(2), and 6064(d)(3) of the Technical and Miscellaneous Reven…
IRCCourt RulingsJul 29, 1997related by meaning
rences are
to the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure. The issues for decision are (1) whether a pension plan
distribution to petitioner is taxable pursuant to section
402(a)(1) and whether petitioner is liable for a 10-perc…
Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi… IRCRevenue RulingsJul 17, 2006related by meaning
hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan.
ADMINISTRATIVE
Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…