Found 26 Matching Items; Displaying 11 - 20.
Interest rates tables
Find out the monthly weighted-average interest rates that apply to your retirement plan.
General Information
Administrators
Legal advice issued by field attorneys: 2005-2007
These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Legal Guidance (Authoritative)
Tax Professionals
Single employer defined benefit plans - Changing plan years
The Moving Ahead for Progress in the 21st Century Act changed many items for single-employer defined benefit plans, including giving significant funding relief by allowing plans to use a 25-year average interest rate. At the same time, MAP-21 increased the annual Pension Benefit Guaranty Corporation premium each year beginning in 2013.
General Information
Administrators
Legal advice issued by field attorneys: 2003-2004
These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Legal Guidance (Authoritative)
Tax Professionals
SOI Tax Stats - SOI Bulletin: Summer 2006
SOI Tax Stats - SOI Bulletin: Summer 2006
About IRS
Tax Professionals
Application procedures for nonbank trustees and custodians
Application procedures to become a nonbank trustee or custodian
General Information
Administrators
Recent EP published guidance
Guidance published by IRS related to retirement plans.
General Information
Administrators
Terminations — Underfunded single employer defined benefit plans
This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).
General Information
Individuals, Tax Professionals, Administrators, Volunteer Preparers
Legal advice issued to program managers during 2007
2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals