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74 documents · 0.37sAllIRCERISAPBGCJoint Board
  1. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    …ns to tax under secs. 6651(a)(1), 6653(a)(1), and 6654, I.R.C. More than 2 years after R issued the notice of deficiency, P filed a 1988 return in which he reported the income from the 1988 information returns and listed deductions and dependency exemptions, which, in total, exceeded the reported income, thereby result…
  2. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994
    …oration timely filed its Federal income tax return, Form 1120S, for its taxable year ended June 30, 1988, on September 15, 1988. The corporation made the following timely contributions to the trust forming a part of the Resource Systems, Inc. Employees Pension Plan (the plan) for the plan’s year ended June 30, 1988: On…
  3. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    …ility Act For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking (REG-119294-25) published elsewhere in this issue of the Federal Register. Pursuant to section 7805(f), these temporary regulations will be submitted to the Chief Counsel of Advocacy of the …
  4. REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part…
    IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
    …UPPLEMENTARY INFORMATION: Paperwork Reduction Act The collections of information referenced in this notice of proposed rulemaking were previously reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1632, in con…
  5. T.C. Memo. 1997-324 — Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner
    IRCCourt RulingsJul 15, 1997
    …in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 3 - 2 The notice of deficiency that was sent to petitioners Douglas R. Prince and Jane E. Prince listed adjustments to income for their taxable years 1986, 1987, and 1988. Respondent, however, determined a deficiency in their inco…
  6. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …Loan No. 1310001. Ex. C23. 10CD No. 11813-17572 was outstanding from October 13, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C10. 11CD No. 11813-17579 was outstanding from October 19, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C26. 12CD No. 11813-17578 was outstanding from Oct…
  7. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    …lthough petitioner did make reference to an insurance trust on its financial statements, it gave no notice to shareholders, - 34 - employees, retirees or disabled employees of the existence of a reserve within the VEBA Trust for the accumulation of assets,
  8. 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, 2015related by meaning
    and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans). DRAFTING INFORMATION The principal author of this notice is Maxine Terry of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this…
  9. 80 FR 35207 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCFinal Rules (FR)Jun 19, 2015related by meaning
    ponsor must give notice to these individuals as soon as practicable thereafter. (ii) Method of delivery of notice —(A) Written or electronic delivery. A notice given under paragraph (f)(1) of this section may be provided in writing. It may also be provided in electronic form to the extent that the form is reasonably ac…
  10. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024related by meaning
    courages States to adopt a similar approach if their issuers elect to adopt the revised notice for coverage periods that begin before January 1, 2025. 261 HHS reminds issuers that the existing individual market notice for fixed indemnity excepted benefits coverage, codified in 45 CFR 148.220(b)(4)(iv), revised as of Oc…
  11. T.C. Memo. 1996-265 — Harold E. & Anna Mae Emmons v. Commissioner
    IRCCourt RulingsJun 11, 1996
    …red 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 contributions", which consist of the participant's t…
  12. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 06/01/1987 07/01/1987 7.50 07/01/1987 10/01/1987 7.75 10/01/1987 11/01/1987 8.00 11/01/1987 03/01/1988 8.25 03/01/1988 04/01/1988 8.00 04/01/1988 06/01/1988 7.75 06/01/1988 09/01/1988 8.00 09/01/1988 11/01/1988 8.25 11/01/1988 04/01/1989 7.75 04/01/1989 06/01/1989 8.00 06/01/1989 08/01/1989 7.75 08/01/1989 09/01/1989…
  13. Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e…
    IRCNoticesNov 16, 2009related by meaning
    ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468. EXEMPT ORGANIZATIONS Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
  14. Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income …
    IRCNoticesJul 23, 2012related by meaning
    … ERISA before that date. V. Request for Comments Comments are requested on whether a section 101(j) notice should be required to be provided at additional dates, such as whenever a limitation ceases to apply. Similarly, comments are requested on whether a section 101(j) notice should be provided to individuals who beco…
  15. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …819-91 MIT 82 1986 $428,142 14820-91 MIT 83 1986 519,960 3453-92 MIT 85 1986 412,722 1987 1,865,187 1988 1,419,986 3456-92 MIT 82 1987 840,069 1988 275,156 1989 1,274,633 3457-92 MIT 80 1986 443,415 - 7 - 1987 840,838 1988 969,316 1989 1,335,995 3461-92 MIT 84 1986 546,300 1987 1,315,352 1988 23,889 1989 1,423,786 3462…
  16. Treas. Reg. § 1.410(b)-7(c)(4)(i)(D) — Definition of plan and rules governing plan disaggregation and aggregation.
    IRCRegulationsSep 9, 2016
    ce 1989 and worked for Division M from 1981 to 1988. Employee C has worked in the headquarters of Employer X since 1981. For the period 1981 to 1988 Employee C was credited with years of service under Plan P. (b) For purposes of the benefits accrued by Employee A under Plan P during years 1981 through 1997, Employee A …
  17. 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, 2007related by meaning
    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 …
  18. Treas. Reg. § 1.412(c)(2)-1(b)(9) — Valuation of plan assets; reasonable actuarial valuation methods.
    IRCRegulationsSep 9, 2016
    …by averaging fair market value over 4 years. An actuarial valuation is performed as of December 31, 1988. (i) The average value as of December 31, 1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,0…
  19. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024related by meaning
    tted by mail to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice 2024-2), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. The Treasury Department and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket. IV. PAPERWORK REDUCTION A…
  20. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    …ded to three divisions: a toy division, a gift division, and a premium division. In its fiscal year 1988 the toy division of Animal Fair was liquidated, and in its fiscal year 1991 the gift division was sold. Animal Fair paid compensation to Mr. Schoenecker for each of its fiscal years 1988, 1989, and 1990 of $100,000.…