Ann. 2017-15 — Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires. It permits easier access to funds held in workplace ret… IRCAnnouncementsNov 20, 2017related by meaning
Announcement 2017–15
Relief for Victims of Hurricane Maria and the California Wildfires
Purpose
Notice 2014-27 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; … IRCNoticesApr 28, 2014★ strong match
INCOME TAX
Announcement 2014–17 Announcement 2014–17
Announcement 2014–17 provides guidance to foreign financial institutions (FFIs) in jurisdictions that have not signed an intergovernmental FATCA agreement, but that have reached an agreement in substance with the United States on the terms of an IGA. Announcement 201…
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, 2014★ strong match
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 2014-13 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rate… IRCNoticesMar 3, 2014★ strong match
INCOME TAX
Announcement 2014–13 Announcement 2014–13
The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regul…
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
.B. 599,
Notice 2013–85, 2013–52 I.R.B. 827,
Notice 2014–8, 2014–5 I.R.B. 452,
Notice 2014–13, 2014–10 I.R.B. 616,
Notice 2014–16, 2014–14 I.R.B. 920, Notice 2014–27, 2014–18 I.R.B. 987,
Notice 2014–34, 2014–23 I.R.B. 1069,
Notice 2014–41, 2014–27 I.R.B. 97,
Notice 2014–43, 2014–31 I.R.B. 249.
DRAFTING INFORMATION
The …
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…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014
…come by offering, as investment options, a series of target date funds (TDFs) that include deferred annuities among their assets, even if some of the TDFs within the series are available only to older participants. (New)
3. 401(a)(9):
WRERA § 201(a) added § 401(a)(9)(H) which provides a suspension of the required minim…
Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… IRCNoticesJun 2, 2014
…nalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annual reporting requirements under §§ 6047(e), 6057, 6058, and 6059. This relief applies to late filers who satisfy the requirements of this notice and the Delinquent Filer Voluntary Compliance (“DFVC”) Program administ…
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. …
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016
…ess at the time of acquisition.
For purposes of Section III(f)(4) of this exemption, M computes the annualized portfolio turnover as follows:
A = $850,000 (lesser of purchases or sales)
B = $10,657,143 ($74.6 million divided by 7,
i.e.,
number of valuation dates)
Annualizing factor = C/D = 12/6 = 2
Annualized portfolio…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
st1
Numerical Finding List
Bulletin 2026–24
Announcements:
Article Issue Link Page
2026-1 2026-04 I.R.B. 2026-04 402
2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518
2026-4 2026-06 I.R.B. 2026-06 533
2026-5 2026-07 I.R.B. 2026-07 540
2026-6 2026-10 I.R.B. 2026-10 634
2026-7 2026-11 I.R.B. 2026-11 697…
Rev. Proc. 2014-19 — Revenue Procedure 2014–4 as published on January 2, 2014 (2014–1 I.R.B. 125) contains errors regarding expedited handling of EO Determination Letter requests i… IRCRevenue ProceduresMar 3, 2014
Rev. Proc. 2014–19
SECTION 1. BACKGROUND
.01 Revenue Procedure 2014–4 as published on January 2, 2014 (2014–1 I.R.B. 125) contains unintentional errors in sections 2.06 and 9.03(3). The errors are:
Section 2.06 of Rev. Proc. 2014–4 should have stated that section 9.03(3) has been modified only with respect to EP determ…
T.D. 9693 — Final regulations (TD 9505) concerning hybrid defined benefit plans under Code sections 411(a)(13) and 411(b)(5) were published in 2010. These final regulation… IRCTreasury DecisionsOct 6, 2014
… Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations
Rev. Rul. 2014–26 Rev. Rul. 2014–26
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set fo…
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…
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…
REG-113792-13 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde… IRCProposed Rules (FR)Proposed Sep 16, 2013
…tment company or real estate investment trusts or cooperative organization. (i) Transition rule for 2014— (1) In general. This paragraph (i) applies if as of August 26, 2013, an eligible small employer offers coverage on a plan year that begins on a date other than the first day of its taxable year. In such a case, if …
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…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015
…come by offering, as investment options, a series of target date funds (TDFs) that include deferred annuities among their assets, even if some of the TDFs within the series are available only to older participants. (2014 C.L.)
Notice 2015–28, 2015–14 I.R.B. 848, extends the temporary nondiscrimination relief previously…
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…
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…