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42 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    m or service was a qualified IDR item or service that is eligible for the Federal IDR process given the costs associated with the Federal IDR process. The Departments appreciate these commenters' concerns but have determined that the requirement to attest that the item or service is a qualified IDR item or service that…
  2. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    the open negotiation process and the decision whether to initiate the Federal IDR process and what offer to submit. 86 FR 36898. Back to Citation 98.  This proposal would not alter HHS' authority under HIPAA to implement future guidance with respect to electronic remittance advice or to adopt new or modified standards…
  3. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  4. T.C. Memo. 2025-99 — Middle Department Inspection Agency, Inc. v. Commissioner
    IRCCourt RulingsOct 1, 2025related by meaning
    same factors as effective tax administration offer s , name ly economic hardship or public policy and equity. IRM 5.8.4.2(4) , 8.23.3. 2 ( 2 ) (note). MDIA argues that its Revised Offer should be accepted on public policy grounds in light of the special circumstances presented. T he Commissioner may compromise a liabil…
  5. Ann. 2011-79 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indi…
    IRCAnnouncementsDec 19, 2011related by meaning
    uding public works projects such as roads, schools, and government buildings. Notices Issued by the IRS Relating to ITG Retirement Plans under PPA ’06 Notice 2006-89, 2006-2 C.B. 772, and Notice 2007-67, 2007-2 C.B. 467, see §601.601(d)(2), summarize the changes made by section 906(a)(1) of PPA ’06 and provide transiti…
  6. REG-133300-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
    …P; Washington, DC 20224. Comments on the collection of information should be received by January 7, 2008. Comments are specifically requested concerning: Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the informa…
  7. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    nterim final regulation, for OMB's review. OMB approved the ICR under OMB Control Number 1210-0133 on May 20, 2010, which will expire on May 31, 2013. Although no public comments were received that specifically addressed the paperwork burden analysis of the information collections at the interim final rule stage, the c…
  8. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200814005 Release Date: 4/4/2008 Index Numbers: 72.02-00, 848.00-00, 7702.00-00 -------------------------- ------------------------------------------------------------ ------------------ ---------------------------------- -----------------…
  9. PLR 201446036 — Roth IRA
    IRCPrivate Letter RulingsNov 14, 2014related by meaning
    TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 AUG 2 0 2014 201446036 Uniform Issue List: 91 00.00-00; 408A.OO-OO ******************* ********************* ********************** Legend: Taxpayer A = ***************** Custodian C = ****************…
  10. Rev. Proc. 2010-48 — This procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 provides guidance to drafters and users of prototype IRAs, including rul…
    IRCRevenue ProceduresDec 13, 2010related by meaning
    …Code § 402(c)(8)(B)). (13) Section 504 of Division C of the Emergency Economic Stabilization Act of 2008 (“EESA”), Pub. L. 110-343, provides that certain amounts received in connection with the Exxon Valdez litigation may be contributed to an eligible retirement plan (as defined in Code § 402(c)(8)(B)). (14) Section 70…
  11. PLR 201430028 — Foreign Situs Trust
    IRCPrivate Letter RulingsJul 25, 2014related by meaning
    TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 APR 2 9 2014 Uniform Issue List: 402.03-00 xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Legend Taxpayer A Plan B IRAC Company 0 Company E Financial Institution F Financial Institution G Amount 1 = xxxx…
  12. PLR 201452027 — Foreign Situs Trust
    IRCPrivate Letter RulingsDec 26, 2014related by meaning
    TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 SEP 3 0 2014 Uniform Issue List: 402.03-00 Legend: Taxpayer A = Individual 8 = Financial Institution C = Plan D = IRAE = IRAF = Amount 1 = Amount 2 = Amount 3 = Amount4 = Dear: 201452027 This letter is…
  13. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
  14. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    sion rules for certain listed and reportable transactions. Section 426(b) of the Tax Relief and Health Care Act of 2006, Public Law 109-432 (120 Stat. 2922, 2975), provided a technical correction regarding the authority to exercise the “reasonably and in good faith” exception to the effective date rules. Section 8242 o…
  15. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  16. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  17. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
    Disclosures Electronically. Type of Review: Revision of currently approved collection of information. OMB Control Number: 1210-0121. Affected Public: Individuals or households; Business or other for-profit; Not-for-profit institutions. Respondents: 833,328. Responses: 59,688,464. Estimated Total Burden Hours: 1,270,34…
  18. PLR 200626015 — State
    IRCPrivate Letter RulingsJun 30, 2006related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200626015 Release Date: 6/30/2006 Index Number: 457.05-02 ----------------------------------- -------------------------------------- ----------------------------------------- ------------------------- ------------------------------------ -…
  19. Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi…
    IRCRevenue RulingsJul 17, 2006related by meaning
    hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan. ADMINISTRATIVE Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
  20. PLR 202020006 — Governmental Plan
    IRCPrivate Letter RulingsMay 15, 2020related by meaning
    …ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 118397-19 Date: February 13, 2020 State = ------------------------------------- Taxpayer = ---------------------------------------- System A = ------------------------------------------------------ System B = -----------…