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Go to Ann. 2007-110 (not yet in the library — opens the official source)
72 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 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
    errals shall be allowed under the Plan during the 6-month period beginning on the date the Participant receives a distribution on account of hardship. (b) The Individual Agreements shall provide for the exchange of information among the Employer and the Vendors to the extent necessary to implement the Individual Agreem…
  2. 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…
  3. 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…
  4. 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
  5. 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…
  6. 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 …
  7. T.C. Summary Opinion 2004-29 — Howard T. Owens, Jr. & Ann E. Owens v. Commissioner
    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…
  8. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    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…
  9. Notice 2007-81 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio…
    IRCNoticesOct 29, 2007★ strong match
    SPECIAL ANNOUNCEMENT Announcement 2007-100 Announcement 2007-100 The Twentieth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on December 13 and 14, 2007, at the Grand Hyatt Washington Hotel in…
  10. 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, 2005related by meaning
    …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…
  11. 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…
  12. 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…
  13. PLR 200711014 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsMar 16, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200711014 Release Date: 3/16/2007 Index Number: 264.00-00, 72.00-00, 1035.00-00 ------------------------------------------------------------ - ---------------------------------- -------------------------------- ----------------------------…
  14. 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…
  15. 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…
  16. 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,…
  17. PLR 201105004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsFeb 4, 2011related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201105004 Release Date: 2/4/2011 Index Number: 72.00-00, 1011.00-00, 1.11 - 00, 165.03-00, 1233.02-00, 1092.01-01 ------------------------- ---------------------------- -- ------------------------------ Third Party Communication: None Dat…
  18. 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…
  19. T.C. Memo. 2012-37 — Ifeanyi David & Ann Ada Onyekwena v. Commissioner
    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…
  20. PLR 200820009 — Investment in Contract
    IRCPrivate Letter RulingsMay 16, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200820009 Release Date: 5/16/2008 Index Number: 72.02-00, 72.20-00, 401.0000, 401.06-00, 402.00-00, 403.00-00, 408.06-00, 4973.00-00, 4979.00-00 -------------------------- ------------------------------------------------------------ ------…