Qualifying distributions: Changes in asset use

Qualifying distributions: Changes in asset use
General Information
Charities and Nonprofits

Pension plan mortality tables

Find the mortality tables and mortality improvement rates that apply to your pension plan.
General Information
Administrators

Tips for requesting a Private Letter Ruling on actuarial issues

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.
General Information
Individuals, Tax Professionals, Administrators

Allowable distribution period - Taxes on failure to distribute income

Meaning of "allowable distribution period" as used in rules relating to private foundation required distributions under Code section 4942.
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Charities and Nonprofits

Correction: Private foundation self-dealing

Discussion of correction of self-dealing transactions under Code section 4941.
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Charities and Nonprofits

Number of self-dealing acts

299 - Number of Self-Dealing Acts
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Charities and Nonprofits

Rollovers as business start-ups compliance project

Rollovers as Business Start-Ups Compliance Project
General Information
Administrators

Practice units: 2019 to 2014

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.
General Information
Corporations

Interest rates tables

Find out the monthly weighted-average interest rates that apply to your retirement plan.
General Information
Administrators

Combined Fair Market Value of Foundation Assets Private Foundation Minimum Investment Return

Discussion of term used in definition of minimum investment return under Code section 4942.
General Information
Charities and Nonprofits