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
…articipant, Plan, Severance from Employment, and Vendor.
Section 7 Investment of Contributions 7.1 Manner of Investment . All Elective Deferrals or other amounts contributed to the Plan, all property and rights purchased with such amounts under the Funding Vehicles, and all income attributable to such amounts, property…
IRCCourt RulingsFeb 12, 2014
…itioner. On a date not established by the record during 2006, the ESOP in question
filed Form 5500, Annual Return/Report of Employee Benefit Plan (employee
benefit plan 2005 annual return), for its taxable year 2005. The ESOP in question
attached to that form Schedule E, ESOP Annual Information. The ESOP in
question al…
Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… IRCNoticesModified Jan 8, 2007★ strong match
ax Relief Act of 2005, P.L. 109-73. (2005 C. L.).
Notice 2005-92, 2005-2 C.B. 1165. (2005 C. L.).
Announcement 2005-70, 2005-2 C.B. 682. (2005 C. L.). Gulf Opportunity Zone Act of 2005, P.L. 109-135, added § 1400M and § 1400Q to the Code to provide certain tax benefits to those areas affected by Hurricanes Katrina, Wil…
Notice 2005-95 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… IRCNoticesDec 19, 2005★ strong match
…ev. Proc. 2005-66 (or Notice 2005-5) Deadline to Adopt Plan Amendment under this Notice Retroactive Annuity Starting Date July 17, 2003 Plan years beginning on or after January 1, 2004. If discretionary — end of the plan year in which plan amendment is put into effect. Later of (1) the deadline under Rev. Proc. 2005-66…
Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… IRCAnnouncementsMay 9, 2005★ strong match
…stration)
Internal Revenue Service
Department of the Treasury.
Dated this 16 th day of March, 2005.
Ann Agnew,
Executive Secretary,
Department of Health and Human Services.
Dated this 15 th day of February, 2005.
Daniel J. Maguire,
Director, Office of Health Plan Standards and Compliance Assistance,
Employee Benefits S…
Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… IRCNoticesDec 27, 2005
, not just those on the 2005 Cumulative List. The only two items on the 2005 Cumulative List that are not yet published are listed under section 402A. The Service will not review plan language for any qualification change that becomes effective, any guidance published, or any statutes enacted after December 13, 2005, u…
Ann. 2007-59 — Section 401(k) safe harbor plan; qualified Roth contribution program. This announcement provides that a plan will not fail to satisfy the requirements to be a … IRCAnnouncementsJun 18, 2007related by meaning
he Internet at notice.comments@irscounsel.treas.gov (Announcement 2007-59). All comments will be available for public inspection.
Drafting Information The principal authors of this announcement are Roger Kuehnle of the Employee Plans, Tax Exempt and Government Entities Division and Cathy Vohs and Bill Gibbs of the Offi…
Ann. 2005-36 — EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The ann… IRCAnnouncementsMay 23, 2005★ strong match
Announcement 2005-36
Closing of the GUST Program for Defined Contribution Pre-Approved Plans
The Service announced the opening of the initial (i.e., EGTRRA[1]) six-year amendment/approval cycle for defined contribution pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) plans in Rev. Proc. 2005-16…
Rev. Rul. 2004-104 — 2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in … IRCRevenue RulingsNov 15, 2004★ strong match
…ecting (1) certain plans of deferred compensation and (2) “control employees.”
EXEMPT ORGANIZATIONS
Announcement 2004-94 Announcement 2004-94
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Notice 2004-73 Notice 2004-73
2005 social security contribution and benefit base; domest…
Rev. Rul. 2005-55 — Profit-sharing plan; retiree health accounts; nonforfeitability; prospective application. This ruling holds that a sub-account within a profit-sharing plan tha… IRCRevenue RulingsAug 15, 2005related by meaning
this notice that are intended to satisfy section 457.
Announcement 2005-58
A list is provided of organizations now classified as private foundations. EMPLOYMENT TAX
Rev. Proc. 2005-51
This procedure provides guidance to persons who may be required to pay certain penalties under sections 6662(h), 6662A, or 6707A of the…
Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 28, 2009
…x Relief Act of 2005, Pub. L. 109-73. (2005 C. L.).
Notice 2005-92, 2005-2 C.B. 1165. (2005 C. L.).
Announcement 2005-70, 2005-2 C.B. 682. (2005 C. L.).
Gulf Opportunity Zone Act of 2005, Pub. L. 109-135, added § 1400M and § 1400Q to the Code to provide certain tax benefits to those areas affected by Hurricanes Katrina…
Notice 2005-84 — Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenu… IRCNoticesNov 14, 2005
2005-60, 2005-39 I.R.B. 606, which was issued on September 2, 2005, the date for performing certain acts was extended to October 31, 2005.
III. RELIEF As a result of the enactment of KETRA on September 23, 2005, the October 31, 2005, date described in Notice 2005-60 for compliance with specified Code requirements was e…
Ann. 2004-52 — Correction; section 457; Rev. Rul. 2004-57. A transition rule is set forth for a plan established before June 14, 2004, that does not satisfy the requirements … IRCAnnouncementsJun 14, 2004related by meaning
r organization after June 14, 2004, that does not satisfy the requirements of Rev. Rul. 2004-57 will be treated as an arrangement subject to § 457(f). For further information, please call the Employee Plans’ taxpayer assistance telephone service at 1 (877) 829-5500 (a toll-free call) between the hours of 8:00 AM and 6:…
Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to … IRCAnnouncementsMar 11, 2013related by meaning
reserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right.
ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional informati…
Rev. Rul. 2005-72 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in … IRCRevenue RulingsNov 14, 2005related by meaning
SPECIAL ANNOUNCEMENT
Announcement 2005-80
This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiat…
Notice 2008-108 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 15, 2008
…on plan. (2007 C. L.).
411(d)(6):
Central Laborers’ Pension Fund v. Heinz, 124 S. Ct. 2230 (2004). (2005 C. L.). Rev. Proc. 2005-23, 2005-1 C.B. 991, as modified by Rev. Proc. 2005-76, 2005-2 C.B. 1139. (2005 C. L.).
Amendments to § 1.411(d)-3 of the Final Regulations were published on August 9, 2006 (71 Fed. Reg. 4537…
Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition … IRCAnnouncementsAug 10, 2015related by meaning
… on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2015–19” in the subject line of …
Ann. 2004-32 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… IRCAnnouncementsMay 3, 2004related by meaning
…re also invited to comment on the six-year amendment cycle for pre-approved plans described in this announcement.
Drafting Information The principal author of this announcement is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, plea…
77 FR 14321 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction IRCProposed Rules (FR)Proposed Mar 9, 2012related by meaning
…nce in the form of a single sum and to receive the remainder of the total accrued benefit as a life annuity.
* * * * *
LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2012-5715 Filed 3-8-12; 8:45 am]
BILLING CODE 48…
Rev. Proc. 2007-44 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… IRCRevenue ProceduresModified Jul 9, 2007
…on 5.05 of Rev. Proc. 2005-66 for adopting certain plan amendments reflecting the final retroactive annuity starting date regulations, the automatic rollover requirements under § 401(a)(31)(B), and the final § 401(k) and § 401(m) regulations.
.15 In Notice 2005-101, 2005-2 C.B. 1219, the Service published the 2005 Cumu…