Notice 2010-80 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli… IRCNoticesDec 20, 2010related by meaning
ly on this Notice 2010-80 for the modifications to Notice 2010-6 for taxable years beginning on or after January 1, 2009.
V. EFFECT ON OTHER DOCUMENTS Notice 2008-113 and Notice 2010-6 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in …
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, 2007★ strong match
61877) setting forth standards for the use of an electronic medium to applicable notices to recipients or to make participant elections. (2006 C. L.). The following guidance contains sample or model amendments: Notice 2001-57, 2001-1 C.B. 279 (miscellaneous EGTRRA amendments); Rev. Rul. 2001-62, 2001-2 C.B. 632 (applic…
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006★ strong match
…on with the issuance of the final regulations.
SECTION 5. EFFECT ON OTHER DOCUMENTS Nothing in this notice is intended to limit the scope or applicability of the transition relief provided in Notice 2005-1 and the proposed regulations. In addition, this notice is not intended to limit the scope or applicability of the …
Notice 2006-89 — Section 906 of Pension Protection Act of 2006; transition rule. This notice provides transition relief for plans of Indian tribal governments to comply with th… IRCNoticesModified Oct 23, 2006★ strong match
…amendment made by section 906(a)(1) of PPA ’06, including transitional issues not addressed in this notice (such as issues for ITG plans with a cash or deferred arrangement under § 401(k)). Written comments should be submitted by January 22, 2007. Send submissions to: CC:PA:LPD:PR (Notice 2006-89), room 5203, Internal …
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, 2007★ strong match
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 Section 3 of Notice 2006-79 modified and superseded.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 …
Notice 2007-3 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… IRCNoticesModified Jan 8, 2007★ strong match
…arding PPA ’06 § 1102 will be issued soon. (New).
DRAFTING INFORMATION The principal author of this notice is Angelique V. Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans’ taxpayer assistance telephone servic…
Notice 2008-7 — Diversification; transition rules; extension. This notice provides an extension of certain transitional rules with respect to the diversification requirements … IRCNoticesJan 22, 2008★ strong match
he guidance in the notice and that will incorporate the transitional relief in the notice.
III. EXTENSION OF TRANSITIONAL RELIEF UNDER NOTICE 2006-107 The Treasury and the Service are issuing proposed regulations under § 401(a)(35). It is expected that these regulations, when finalized, will not be effective before pla…
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
…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 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s… IRCNoticesJun 22, 2009related by meaning
ovement and Extension Act, and the American Recovery and Reinvestment Tax Act. Notice 2006-26 superseded.
EMPLOYEE PLANS
Notice 2009-49 Notice 2009-49 This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common stock or ot…
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…
Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 28, 2009related by meaning
…ilitation periods for multiemployer plans in endangered or critical status for 2008 or 2009. (New). Notice 2009-31, 2009-16 I.R.B. 856, as modified by Notice 2009-42, 2009-20 I.R.B. 1011, provides election and notice procedures for multiemployer plans under WRERA § 205. (New).
4975:
Section 4975 of the Code was amended…
Notice 2007-67 — Section 906 of Pension Protection Act of 2006; Indian tribal governments; extension of transition relief. This notice extends the transition relief for plans o… IRCNoticesAug 27, 2007
…hether additional transition issues need to be addressed.
III. Extension of Transition Relief under Notice 2006-89 Since the issuance of Notice 2006-89, the Service and Treasury have continued to consult with Indian tribal government representatives. Based on those consultations and the comments received in response to…
Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g… IRCNoticesJan 19, 2016related by meaning
…ion services provided to employees or other individuals before a data breach occurs.
EMPLOYEE PLANS
Notice 2016–03 Notice 2016–03
Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… IRCRevenue ProceduresModified Aug 2, 2021
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
Notice 2010-77 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P… IRCNoticesDec 20, 2010related by meaning
gibility for the credit and for meeting the qualifying arrangement requirement for the credit. Notice 2010-44 amplified.
Notice 2010-85 Notice 2010-85 This notice contains a proposed revenue procedure that provides guidance to specified tax return preparers regarding the procedures to request a waiver of the magnetic m…
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, 2006
INCOME TAX
Notice 2006-60 Notice 2006-60
This notice announces that the Treasury Department and IRS will amend regulations section 1.45D-1 to provide guidance on how an entity meets the requirements to be a qualified active low-income community business when its activities involve certain targeted populations under sec…
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
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…
Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… IRCNoticesObsolete Dec 26, 2007related by meaning
g email address: Notice.comments@irscounsel.treas.gov. Include the notice number (Notice 2007-100) in the subject line.
VII. EFFECT ON OTHER DOCUMENTS For service recipients and service providers who are entitled to relief under this notice, Notice 2006-100, 2006-51 I.R.B. 1109 (relating to reporting and wage withholdi…