These proposed regulations set out simplified minimum distribution rules for qualified plans, tax-sheltered annuities and individual retirement arrangements (IRAs). REG-115699-09, 74 Fed. 73690 (December 28, 2007) 9484, 75 Fed. The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. These proposed regulations pertain to the use of electronic media in providing employee benefit notices and transmitting employee benefit elections and consents. T.D. Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. Reg. Proposed regulations which would amend the regulations under Section 401(k) to provide that amounts used to fund qualified matching contributions and qualified nonelective contributions must satisfy certain nonforfeitability and distribution requirements when they are allocated to participants’ accounts, and not when they are first contributed to the plan. These regulations also delay certain applicability dates under the final hybrid plan regulations. 9072, 68 Fed. 344, Treasury Inspector General for Tax Administration. These final regulations on normal retirement age in a pension plan amend regulations under sections 401(a) and 411(d)(6) of the Code. 344 PDF. Temporary regulations related to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in “critical and declining status”). REG-110980-10, 77 Fed. National Treasury publishes municipal cost containment regulations Tuesday, June 11, 2019 Finance Minister Tito Mboweni has gazetted municipal cost containment regulations, which National Treasury says are aimed at ensuring that the resources of municipalities and municipal entities are used effectively, efficiently and economically. Reg. 9324 - 72 Fed. 253 41778 (Aug. 9, 2001), 2001-35 I.R.B. Reg. Final regulations on Code §401(a)(35) investment diversification requirements for most defined contribution plans with publicly traded employer securities. Reg. ... and directives issued by both the National Treasury and Provincial Treasury… T.D. REG-143601-6 - 72 Fed. REG-108697-02, 67 Fed. These regulations pertain to final Income Tax Regulations under section 1.408(q)-1 pertaining to deemed IRAs and temporary and proposed Income Tax Regulations at section 1.408-2T pertaining to nonbank trustees. 865 REG-112039-03, 68 Fed. Reg. T.D. Proposed regulations under IRC Section 457 for the taxation of compensation deferred under plans established and maintained by State or local governments or other tax-exempt organizations. 9767, 2016-21 I.R.B. These proposed regulations under IRC section 1042 involve ESOPs. These proposed regulations pertain to insurance and annuity contracts and sections 402(a), 79 and 83 of the Code. In light of the recent Tax Court case, Bobrow v. Commissioner, T.C. 12291 (March 16, 2004), 2004-14 I.R.B. 299 Reg. These proposed Income Tax Regulations under §404(v) of the Code pertain to whether catch-up contributions can be made to one of the types of plans enumerated in the proposed regulation. Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. 856 Reg. 288 REG-104964-07 - 72 Fed. REG–209459–78, 2014-31 I.R.B. 255 Reg. Proposed regulations under IRC Section 83 clarifies the substantial risk of forfeiture definition under Regs.1.83-3(c)(1). 36871 (July 6, 2007) 3916 (Jan. 17, 2001), 2001-13 I.R.B. REG-156518-04, 70 Fed. Supporting efficient and sustainable public financial management is fundamental to the promotion of economic development, good governance, social progress and … Notice of proposed rulemaking and notice of public hearing on longevity annuity contracts. T.D. 8200 (February 24, 2009) 23246 dated 18 March 2002, Draft Treasury Regulations published in Government Gazette No. 9716, 2015-15 I.R.B. REG-152354-04, 70 Fed. Final regulations clarifying the general rule under section 402(a) that amounts held in a qualified retirement plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. 43860 (July 29, 2008) 9081, 68 Fed. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans. 43735 (July 22, 2004), 2004-34 I.R.B. 29456 (May 29, 2007) REVOLVING FUND) REGULATIONS, 2019 The National Treasury and Planning has finalized preparing the Public Finance Management (Coffee Cherry Advance Revolving Fund) Regulations, 2019. 1082 9447, 74 Fed. Final regulations list amendments for certain cash or deferred arrangements under IRC Section 401(k) and matching contributions and employee contributions under section 401(m) and provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. These regulations offer guidance to comply with IRC Section 401(a)(9) required minimum distribution rules for IRAs or plans that hold a longevity annuity contract. 50544 (August 31, 2007) Reg. 326. 2005–48 (2005–2 CB 259) is obsolete as of February 26, 2014. REG-123854-12, 2016-28, I.R.B. These temporary Income Tax Regulations pertain to prohibited allocations under section 409(p) of the Code. 53004 (October 15, 2009) T.D. 396 9176, 70 Fed. Proposed nondiscrimination regulations relating to new comparability-type plans. Register 5443 (February 2, 2012) They incorporate most provisions of Notice 2007-6 and the 2007 proposed regulations. Proposed regulations 1) for plans that compute accrued benefits by reference to a hypothetical account balance or equivalent amounts (under Code §411(a)(13)); and 2) on accrued benefit requirements for hybrid retirement plans (under Code §§411(b)(1) and (b)(5)). REG-126967-03, 69 Fed. Final regulations for hybrid defined benefit plans on Pension Protection Act of 2006 changes, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. REG-133578-05, 70 Fed. The temporary regulations pertaining to nonbank trustees were also published as proposed regulations at Reg. 456 Proposed regulations relating to the tax qualification of plans maintained by more than one employer. This document contains the proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These proposed Income Tax Regulations are comprehensive amendments to regulations under section 415 of the Code. The Joint Board establishes standards and qualifications for persons performing actuarial services for ERISA-covered pension plans. T.D. 84 707 Reg. These regulations, which finalize the regulations proposed on Jan. 5, 2001, relate to the minimum cost requirement under §420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. 72260 (December 2, 2005) 2005-51 I.R.B. T.D. Register 5454 (February 2, 2012) These proposed regulations under IRC section 401(m) update and expand upon existing published guidance to reflect current law. Reg. Reg. Section 401(a)(4) Regulations - 65 Fed. REG-130241-04, 70 Fed. Proposed foreign/domestic trust regulations. These final regulations under IRC section 4980F implement EGTRRA section 659. REG-124988-05, 70 Fed. These regulations set forth a comprehensive revision of the regulations under section 415 of the Code on benefits and contributions including certain changes made by the Pension Protection Act of 2006. Reg. 22141 dated 9 March 2001, Draft Treasury Regulations in respect of public entities published in Government Gazette No. 9237, 71 Fed. These proposed regulations pertain to IRC section 411(d)(6)(E) as added by EGTRRA. These final regulations under section 408A of the Internal Revenue Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. Reg. 26513 dated 28 June 2004, Draft Treasury Regulations published in Government Gazette No. Finance Minister Tito Mboweni has gazetted municipal cost containment regulations, which National Treasury says are aimed at ensuring that the resources of municipalities and municipal entities are used effectively, efficiently and economically. Reg. REG-139236-07 - 72 Fed. regulations note that a plan administrator (or, in certain situations, an employer maintaining a plan) required to file at least 250 returns during the calendar year must use magnetic media to file certain statements, returns, and reports under sections 6057, 6058, and 6059. 538 Reg. 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