IRCCourt RulingsFeb 9, 2023
… case, we cite the 2006 edition of the Code of Federal Regulations.
Between the promulgation of the 1994 final regulations and the
publication of the 2006 edition of the Code of Federal Regulations, some
amendments had bee n made to the 1994 final regulations.
157
However,
neither petitioner nor respondent relies on th…
IRCCourt RulingsJun 20, 2001
… the issues for decision are:
1. Whether petitioner’s proper filing status is head of household for 1994 and 1995, as petitioner contends, or married
filing separately, as respondent contends. We hold that it is
married filing separately.
2. Whether petitioner is entitled to the earned income
credit for 1995. We hold t…
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008related by meaning
…such failure.
X. EFFECT ON OTHER DOCUMENTS For taxable years beginning on or after January 1, 2009, Notice 2007-100 is obsoleted. Taxpayers may rely on this Notice 2008-113 for taxable years beginning before January 1, 2009. For service recipients and service providers who are entitled to relief under this notice, Noti…
IRCCourt RulingsJan 31, 2001
…d support and alimony.
Former Wife’s counsel did not call this motion up for
hearing until June 23, 1994, at which time the Court removed the freeze on certain assets and temporarily
made certain assets available to the parties for use to
sustain them on an interim basis [by an order filed on
July 1, 1994 (the July 1, …
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
…umber for contact information].
Q-10. What are the acceptable methods of providing a section 101(j) notice?
A-10. A section 101(j) notice must be in writing and may be furnished in any paper or electronic form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided. Per…
Notice 2004-84 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Announcement 2004-71, 2004-40 I.R.B. 569, pertaining … IRCNoticesModified Dec 27, 2004related by meaning
Notice 2004-84
2004 Cumulative List of Changes in Plan Qualification Requirements
I. PURPOSE
This notice contains the 2004 Cumulative List of Changes in Plan Qualification Requirements (2004 Cumulative List) described in section 10 of the draft revenue procedure in Announcement 2004-71, 2004-40 I.R.B. 569. The Internal…
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
the temporary nondiscrimination relief previously established in Notice 2014–5 for certain “closed” defined benefit pension plans. (New)
3. 401(a)(9): Final regulations that provide a limited modification of the required minimum distribution rules for tax-qualified defined contribution plans holding qualifying longevit…
IRCRegulationsDec 30, 2016related by meaning
(b13)(2) (2) At the latest date permitted for delivery of section 204(h) notice, the person reasonably believes that section 204(h) notice was actually delivered to each applicable individual by that date.
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
01/01/1994
4.25
01/01/1994
04/01/1994
4.50
04/01/1994
05/01/1994
4.75
05/01/1994
07/01/1994
5.25
07/01/1994
08/01/1994
5.50
08/01/1994
09/01/1994
5.75 09/01/1994
11/01/1994
5.50
11/01/1994
12/01/1994
6.00
12/01/1994
01/01/1995
6.25
01/01/1995
04/01/1995
6.00
04/01/1995
05/01/1995
5.75
05/01/1995
07/01/1995
5.50
07/01/1…
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 …
IRCCourt RulingsMay 21, 1999
eceived from sales of
insurance in 1994; (3) whether petitioner failed to include $440
in income received from a retirement plan distribution in 1994; (4) whether petitioner is subject to a 10-percent tax on a
premature distribution from a retirement plan in 1994, as
provided under section 72(t); and (5) whether petiti…
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, 2007related by meaning
…der defined benefit single employer plans. (New).
DRAFTING INFORMATION
The principal author of this notice is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at…
IRCCourt RulingsJul 6, 1998
…tal gain. They did not report the distribution from the ESOP
on their 1994 return. In the statutory notice of deficiency,
respondent determined that petitioner had received a taxable
distribution in the amount of $9,320 which was subject to the
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, 2007related by meaning
…ision of insurance between members of a consolidated group. REG-105964-98 withdrawn.
EMPLOYEE PLANS
Notice 2007-81 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 Protection Act of 2006, the corporate bo…
IRCCourt RulingsFeb 24, 2014
the plan. No other contributions
were made during the period under consideration.
On October 6, 1994, K.H. Co., Inc., began operating as K.H. Co. The members of K.H. Co. were Carol Tomb (also known as Carol Hoffman) and the
K.H. Co. Inc. employee stock ownership trust. Immediately before the operating
change Ms. Tomb …
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, 2014related by meaning
…FFI will be included on the July 1 FFI List if the FFI's registration is finalized by June 3, 2014.
Notice 2014–28 Notice 2014–28
This notice provides guidance regarding the treatment of United States persons that own stock of a PFIC through certain tax exempt organization and accounts.
Notice 2014–29 Notice 2014–29
Th…
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
(i)(B) (providing that the safe harbor notice must be written in a manner calculated to be understood by the average employee).
Back to Citation
26.
See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that …
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, 2014related by meaning
… of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program.
Notice 2014–34 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; the funding segment rates applica…
IRCCourt RulingsFeb 14, 1996
…ted
transactions had occurred with respect to IRA's #1 and #2.
On July 12, 1993, respondent filed a notice of no objection to petitioners' motion for partial summary judgment, thereby
ending the controversy on the DISC and FSC issues.
Respondent conceded the Algonquin property issue in a
settlement agreement entered in…