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
…onable under the facts and circumstances. 8.03. Re-exchange back into plan. If, after September 24, 2007 and before January 1, 2009, a contract is issued in an exchange permitted under Rev. Rul. 90-24 (an “intermediate contract”) and, before July 1, 2009, the contract is exchanged in accordance with Rev. Rul. 90-24 for…
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★ strong match
consequences of failing to defer receipt of a distribution. (New).
Notice 2007-7, 2007-1 C.B. 395, provides guidance regarding PPA ’06 § 1102. (New). 411(a)(13): PPA ’06 § 701(b)(2) added § 411(a)(13) with respect to special vesting rules for applicable defined benefit plans, such as cash balance plans.[7] (New).
Noti…
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, 2007★ strong match
…th respect to mid-year changes to a § 401(k) safe harbor plan (other than changes described in this announcement or in § 1.401(k)-3(f) of the Income Tax Regulations (relating to mid-year amendments to become a safe harbor plan using nonelective contributions) and § 1.401(k)-3(g) (relating to mid-year amendments to susp…
Ann. 2007-61 — Pre-approved defined benefit plans; GUST amendments. This announcement states that the program for GUST amendments for pre-approved defined benefit plans is be… IRCAnnouncementsJul 9, 2007★ strong match
Announcement 2007-61
Closing of the GUST Program for Pre-Approved Defined Benefit Plans
On September 7, 2007, the Service will discontinue accepting applications for opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) defined benefit plans that have not been restat…
Ann. 2009-34 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan… IRCAnnouncementsMay 4, 2009
… the model plan language may be relied upon, is not modified by the draft revenue procedure in this announcement. Accordingly, absent further notice, public schools and other eligible employers may continue to use the model language in Rev. Proc. 2007-71.
§ 403(b) Prototype Plan Program
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007
is not permitted after December 31, 2007. Notice 2007-78 modified. Section 3 of Notice 2006-79 modified and superseded.
Notice 2007-88 Notice 2007-88 This notice requests public comment on a proposal to change the process by which taxpayers obtain the consent of the Commissioner of Internal Revenue to change a method …
Ann. 2007-68 — This document contains numerous corrections to the preamble of final regulations (T.D. 9321, 2007-19 I.R.B. 1123) setting forth guidance on the application of … IRCAnnouncementsAug 6, 2007★ strong match
types of separations from service, including separations from service due to certain disabilities, see section VII.C. 4 of this preamble.” is removed. 8. On page 19265, column 1, in the preamble under paragraph G., the third sentence of the paragraph, the language “The final regulations clarify that for these purposes,…
IRCCourt RulingsMar 15, 2004
…in this case, petitioners resided in Bridgeport,
Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband
and wife, were born on July 20, 1934, and March 29, 1941,
respectively. In 1999, petitioners owned multiple IRA accounts,
including a Fidelity Investments Traditional IRA in the name of
Howard T. Ow…
REG-107318-08 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… IRCProposed Rules (FR)Proposed Nov 10, 2008related by meaning
ed retirement plans.
DATES:
Written or electronic comments and requests to speak at the public hearing must be received by January 7, 2009.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-107318-08), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington D.C. 20044. Submissions may be hand…
IRCCourt RulingsJun 11, 1996
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…
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…
Notice 2007-94 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … IRCNoticesDec 17, 2007
Notice 2007-94
2007 Cumulative List of Changes in Plan Qualification Requirements
I. PURPOSE
This notice contains the 2007 Cumulative List of Changes in Plan Qualification Requirements (2007 Cumulative List) described in section 4 of Rev. Proc. 2007-44, 2007-28 I.R.B. 54. The 2007 Cumulative List is to be used primaril…
Notice 2007-99 — Distributions from governmental plans and health and accident insurance; section 845 of PPA '06. As a result of section 845 of the Pension Protection Act of 20… IRCNoticesDec 26, 2007
…ations provides that an accident or health plan may be either insured or self-insured. On August 2, 2007, S. 1974, the Pension Protection Technical Corrections Act of 2007, was introduced in the Senate and, on August 3, 2007, H.R. 3361, the Pension Protection Technical Corrections Act of 2007, was introduced in the Hou…
77 FR 5454 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Feb 3, 2012related by meaning
ived by May 3, 2012. Outlines of topics to be discussed at the public hearing scheduled for June 1, 2012, must be received by May 11, 2012.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-110980-10), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-…
Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… IRCAnnouncementsMay 3, 2004related by meaning
submission of these plans for EGTRRA opinion and advisory letters. Announcement 2004-32 describes this six-year amendment cycle.
Request for Comments Interested persons are invited to comment on the draft revenue procedure, the other issues addressed in this announcement, the six-year amendment cycle described in Anno…
Notice 2007-91 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesNov 26, 2007
…de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the t…
Notice 2007-101 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesDec 26, 2007
…de under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the t…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010
…sed by section 4965(a).
Example 4. C, a non-plan entity using the cash method of accounting, has an annual accounting period that ends on December 31. C entered into a prohibited tax shelter transaction on May 1, 2005. On March 15, 2007, C received a payment of $580,000 attributable to the transaction. On June 1, 2007,…
Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance … IRCRevenue ProceduresJul 6, 2015
… 2010–48, 2010–27 I.R.B. 9; Notice 2010–77, 2010–51 I.R.B. 851; Notice 2011–85, 2011–44 I.R.B. 605; Ann. 2012–3; Rev. Proc. 2012–50, 2012–50 I.R.B. 708; Ann. 2013–37; Ann. 2014–4; Ann. 2014–41; and Rev. Proc. 2015–6) describes a system of cyclical remedial amendment periods under the Code. Under this system, every indi…
IRCCourt RulingsApr 26, 2012
T.C. Summary Opinion 2012-37
UNITED STATES TAX COURT
IFEANYI DAVID ONYEKWENA AND ANN ADA ONYEKWENA, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23314-10S. Filed April 26, 2012.
Ifeanyi David Onyekwena and Ann Ada Ònyekwena, pro sese.
Lewis A. Booth II, for respondent.
SUMMARY OPINION
DEAN, Sp…