T.C. Memo. 1998-216 — Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative v. Commissioner IRCCourt RulingsJun 17, 1998★ strong match
…C.B. 660, published on
March 6, 1989, sets forth the formulas for computing the present
value of an annuity on the basis of the appropriate applicable
Federal midterm rate and the prior mortality experience. Notice
89-60, 1989-1 C.B. 700, published on May 30, 1989, provides
tables of actuarial factors to be used in det…
109 T.C. No. 21 — Lakewood Associates; Robert G. Moore, Tax Matters Partner v. Commissioner IRCCourt RulingsDec 29, 1997
…ch found that the water levels on the property met the
parameters of protected wetlands.
In January 1989, the Corps adopted a new wetlands manual
(1989 Manual), effective as of March 1989, that superseded the
1987 Manual. The 1989 Manual amended the definition of protected
wetlands, substantially increasing the area of…
ERISACourt RulingsJan 20, 1998
Each monthly report
indicates the current rate for instruments with annual, semiannual,
quarterly, and monthly terms. For the sake of simplicity, and because the Plan's assets were out of its control for almost 90% of
a year, I will refer to the annual rates. The following annual
rates were applicable during the cours…
IRCCourt RulingsOct 29, 2002
ing in 1989. The NYSL did not
offer petitioner the option of receiving a lump-sum payment in
1989. Petitioner was employed by the Consulate General of Nigeria when he won the lottery. He used the cash method of
accounting in 1989.
Petitioner received two or three offers to buy the rights to
his future lottery winnings …
Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
…en a Vendor and the Employer or a Participant that constitutes or governs a Custodial Account or an Annuity Contract. 1.16 “Participant”: An individual for whom Elective Deferrals are currently being made, or for whom Elective Deferrals have previously been made, under the Plan and who has not received a distribution o…
IRCCourt RulingsJun 17, 1997
…ue to the
increased vesting of Mr. Traegde, and the increase due to the
cost of death benefits.
The annual reports for On-Site's account in the Prime Plan
listed the following relevant data:
1988
1989
1990
1991
Fund value at yearend $99,996 $138,653 $158,161 $167,047
Policy values 99,996 138,653 157,814 167,055
Surrend…
IRCCourt RulingsMar 15, 2004★ strong match
…ctice and Procedure.
T.C. Summary Opinion 2004-29
UNITED STATES TAX COURT
HOWARD T. OWENS, JR., AND ANN E. OWENS, Petitioners v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1761-02S. Filed March 15, 2004.
Howard T. Owens, Jr., and Ann E. Owens, pro sese.
Frank W. Louis
, for respondent.
WHERRY, Judge
: Thi…
IRCCourt RulingsAug 15, 1994
…est was signed by Samuel J. Sirota, an attorney and a certified public accountant, on September 15, 1989. On September 15, 1989, the corporation timely filed its Federal income tax return, Form 1120S, for its taxable year ended June 30, 1989. The corporation did not claim a deduction for the contributions, if any, it m…
IRCCourt RulingsJun 11, 1996★ strong match
regular interest", such interest is transferred
from the Accumulation Fund to the Annuity Savings Fund. Md. Ann.
Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art.
73B, sec. 14(3) (1988 and Supp. 1991).
The Annuity Savings Fund holds a participant's "accumulated
contribu…
IRCCourt RulingsSep 18, 1996
…id not use any sick leave in either 1989 or
1990. However, it was not unusual for petitioner to use annual
leave in lieu of sick leave, as evidenced by the fact that
petitioner used annual leave for his knee replacement surgery in
August 1990 and for the convalescent period thereafter. We also
note that petitioner used…
Ann. 2005-29 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio… IRCAnnouncementsApr 25, 2005related by meaning
nguage “under paragraph (c)(1)”.
5. Section 1.401(a)(9)-6(d) Example 3. (i) of A-13, is amended by adding a new second sentence “E was born in 1935.”. 6. Section 1.401(a)(9)-6(f) Example 8. (ii) of A-14, last sentence of the paragraph the word “be” is removed.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulati…
87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCProposed Rules (FR)Proposed May 5, 2022related by meaning
…520
25.2512-5(d)
Applicability Dates These regulations are proposed to be applicable in the case of annuities, interests for life or a term of years, and remainder or reversionary interests that are valued as of a date on or after the first day of the month following the date on which the Treasury decision adopting the…
Ann. 2009-85 — Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans. The Service announces that it will temporarily stop a… IRCAnnouncementsDec 21, 2009related by meaning
…or adopting the restated pre-approved defined benefit plans will be returned to the applicant. This announcement does not affect the ability of adopting employers to apply for determination letters on Form 5307 for pre-approved defined contribution plans. See Announcement 2008-23, 2008-1 C.B. 731. This announcement als…
IRCCourt RulingsSep 25, 1996★ strong match
…61 F.2d 494 (7th Cir. 1988),
affd. sub nom. Ratliff v. Commissioner
, 865 F.2d 97 (6th Cir.
- 125 -
1989), affd. sub nom. Kirchman v. Commissioner
, 862 F.2d 1486
(11th Cir. 1989), Killingsworth v. Commissioner
, 864 F.2d 1214
(5th Cir. 1989); affd. sub nom. Keane v. Commissioner
, 865 F.2d
1088 (9th Cir. 1989), affd. …
IRCCourt RulingsApr 26, 1983related by meaning
…975, and 1976 were timely filed with the Internal Revenue Service Center in Fresno, Calif.
Issue 1. Annuity Payments On November 30,1964, Marion executed a power of attorney empowering her attorney, Harry Margolis, to create a trust (hereinafter the ABC trust) with the Aruba Bonaire Curacao Trust Co., Ltd. (hereinafter…
90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans ERISAFinal Rules (FR)Jul 1, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
04/01/1988
06/01/1988
7.75
06/01/1988
09/01/1988
8.00
09/01/1988
11/01/1988
8.25
11/01/1988
04/01/1989
7.75
04/01/1989
06/01/1989
8.00
06/01/1989
08/01/1989
7.75
08/01/1989
09/01/1989
7.50
09/01/1989
10/01/1989
7.25
10/01/1989
12/01/1989
7.50
12/01/1989
03/01/1990
7.25
03/01/1990
06/01/1990
7.50
06/01/1990
07/01/1990…
PLR 200742010 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsOct 19, 2007related by meaning
…ution of Bibles in the language
of the reader around the world. Taxpayer has issued charitable gift annuities since date 3 and continues to issue gift annuities, both immediate and deferred, to donors.
Taxpayer follows recommended annuity rates issued by the American Council on Gift
Annuities.
Taxpayer proposes to issu…
Ann. 2011-81 — Relief for IRA owners subject to certain broker agreements. This announcement provides relief to owners of Individual Retirement Accounts (IRAs) who have signe… IRCAnnouncementsDec 27, 2011related by meaning
…nce with respect to the application of any Code section other than § 4975 should be drawn from this announcement. [12] Under Reorganization Plan No. 4 of 1978, effective December 31, 1978, the authority of the Secretary of the Treasury to issue interpretations with respect to § 4975 of the Code was transferred, with ce…
T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner IRCCourt RulingsNov 14, 1995
…executive compensation of CEO's
by industry categories as of May 1990, showing results for the
year 1989 classified under all industries and categories of
industries for companies that had sales of approximately $162
million:
Title
Year
Sales
Average
+1 SD
+2 SDs
All Industries
CEO 1989 $162.416 $340.72 $497.96 $655.21…