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…
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, 2013★ strong match
…equirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional information concerning this application (including, where applicable, an updated copy of the plan and related trust; the application for determination; any additional documents dealing with the applica…
Notice 2014-19 — The purpose of this notice is to provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U… IRCNoticesApr 21, 2014
at date are qualified retirement plans required to be operated in a manner that reflects the outcome of Windsor and the guidance in Rev. Rul. 2013–17? A–2. Qualified retirement plan operations must reflect the outcome of Windsor as of June 26, 2013. A retirement plan will not be treated as failing to meet the requireme…
Ann. 2013-13 — This announcement contains corrections to Revenue Procedure 2013-6, 2013-1 I.R.B. 198, as published on January 2, 2013. In particular, this announcement clarif… IRCAnnouncementsFeb 25, 2013★ strong match
Announcement 2013-13
This announcement contains corrections to Revenue Procedure 2013-6, as published on January 2, 2013 (2013-1 I.R.B. 198). In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. …
Notice 2013-32 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; th… IRCNoticesMay 28, 2013★ strong match
… Patient Protection and Affordable Care Act (Public Law 111-148, 124 Stat. 119, 868 (2010)).
Notice 2013-33 Notice 2013-33
Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2013: This n…
Notice 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesApr 15, 2013★ strong match
SPECIAL ANNOUNCEMENT
Announcement 2013-17 Announcement 2013-17
This announcement is issued pursuant to § 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public concerning Advance Pricing Agreements (APAs) a…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
2013. The Final Rule was published in the
Federal Register
on February 13, 2013, and is effective on January 18, 2014.
See78 FR 10368 (Feb. 13, 2013). The preamble to the January 2013 Final Rule stated that the Agencies would consider exemptions for three additional types of transactions that commenters requested the A…
Notice 2013-58 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in September 2013; the 24-month average segment rat… IRCNoticesSep 30, 2013
…ding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from August 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of August 2013 are, respectively, 1.36, 4.60, and 5.58. For plan years beginning on or after January 1, 201…
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…
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
…cceptability of the form of pre-approved plans were set forth in Rev. Proc. 2011–49 (as modified by Ann. 2012–3, 2012–4 I.R.B. 335; Ann. 2013–37, 2013–34 I.R.B. 155; Ann. 2014–4, 2014–7 I.R.B. 523; Ann. 2014–41, 2014– 52 I.R.B. 979; and Rev. Proc. 2015–6, 2015–1 I.R.B. 194). Sections 6.03(4) and 16.03(4) of Rev. Proc. …
Notice 2014-48 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2014 used under § 417(e)(3)(D), the 24-… IRCNoticesSep 2, 2014
…ctions, and transition issues.
EFFECT ON OTHER DOCUMENTS
The following Notices are modified:
Notice 2013–11, 2013–11 I.R.B. 610,
Notice 2013–23, 2013–16 I.R.B. 906,
Notice 2013–28, 2013–19 I.R.B. 1039,
Notice 2013–32, 2013–22 I.R.B. 1137,
Notice 2013–37, 2013–26 I.R.B. 1269,
Notice 2013–46, 2013–31 I.R.B. 117,
Notice 2…
Notice 2013-66 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2013; the 24-month average segment rates… IRCNoticesNov 12, 2013
…g target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from September 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of September 2013 are, respectively, 1.40, 4.66, and 5.62. For plan years beginning on or after January 1, …
Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the … IRCAnnouncementsDec 15, 2014related by meaning
Correction Announcement 2014–37
Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
Notice 2013-75 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesDec 2, 2013
…ing target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from October 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of October 2013 are, respectively, 1.24, 4.47, and 5.52. For plan years beginning on or after January 1, 20…
Notice 2013-85 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2013; the 24-month average segment rate… IRCNoticesDec 23, 2013
…ng target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from November 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of November 2013 are, respectively, 1.19, 4.53, and 5.66. For plan years beginning on or after January 1, 2…
Ann. 2012-7 — This document contains a correction to Rev. Proc. 2012-8, 2012-1 I.R.B. 235, which contains a typographical error in section 6.07(5). This announcement correct… IRCAnnouncementsFeb 6, 2012related by meaning
Announcement 2012-7
Correction to Revenue Procedure 2012-8
Revenue Procedure 2012-8 as published on January 3, 2012 (2012-1 I.R.B. 235) contains a typographical error in section 6.07(5). The error is that section 6.07(5) refers to Notice 2011-34. The correct Notice is Notice 2011-43. Section 6.07(5) is amended to de…
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…
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 …
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…
PLR 202052004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 24, 2020related by meaning
a L. Baxter
Senior Technician Reviewer, Branch 4
(Financial Institutions & Products)
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