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107 documents · 0.54sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    l under § 1.461-1(a)(4). 59 Fed. Reg. 34981. OO. S tipulations regarding the 1994 final regulations Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2) of Treas. Reg. § 1.482-1 consists of the following documents”: ● The 1992 notice of proposed rul…
  2. PLR 201434028 — Required Distributions
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    leted copy of ruling letter Notice of Intention to Disclose cc: xxxxx XX XXX XXX XX XXX XX XX XXX xxxxx xxxxx XX XXX xxxxx xxxxx Sincerely, /}y~ i~ ~~ William B. Hulteng, Manager Employee Plans Technical Group
  3. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  4. PLR 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------
  5. 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, 2026
    ….R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 2026-33 2026-24 I.R.B. 2026-24 1572 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 Proposed Regulations:—Continued Article Issue…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 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, 2026
    2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 REG-112829-25 2026-05 I.R.B. 20…
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  10. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla…
    IRCTreasury DecisionsSep 2, 2003
    INCOME TAX REG-133791-02 REG-133791-02 Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
  13. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  14. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024
    …33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury Department and the IRS proposed regulations with respect to section 7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 , 2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to petitioners’ supplemental objection, dispu…
  15. PLR 201436055 — Foreign Situs Trust
    IRCPrivate Letter RulingsSep 5, 2014related by meaning
    ntact (ID ) at ( ) . Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Deleted copy of ruling letter Notice of Intention to Disclose cc: Sincerely yours, • • ~ ~,we Carlton A. Watkins, Manager Employee Plans Technical Group 1
  16. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025
    er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the h…
  17. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201720009 Release Date: 5/19/2017 Index Number: 414.00-00, 414.09-00 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  18. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628006 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ----------------------------- ----------------------- ----------------------------------- --------…
  19. PLR 202439016 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsSep 27, 2024related by meaning
    ent. If you require further assistance concerning this matter. please contact _ (ID# ) at ( ) or Enclosures Sincerely yours, David M. Ziegler, Manager Employee Plans Actuarial Group 2 Notice 437, Notice of Intention to Disclose (Rulings) A deleted copy of the ruling cc:
  20. 89 FR 58644 — Required Minimum Distributions+
    IRCProposed Rules (FR)Proposed Jul 19, 2024
    n Person at Hearing for REG-103529-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …