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Regulations
Date Subject
12/07/10 Form 8109-B Coupons Eliminated; Final Regs
10/26/10 403(b) Final Reg Revisions 1 & 2
10/19/10 Hybrid DB Plan Final Regs and Proposed Additional Regs
05/19/10 401(a)(35) Diversification Requirements
11/23/09 204(h) Notice Requirements
10/15/09 Minimum Funding; Benefit Limitations; 430 Final Regs
05/18/09 Suspension Safe Harbor NEC; Prop Regs
02/24/09 Automatic Contribution Arrangement; Final Regs
07/31/08 Mortality Tables: PVAB; Funding Require.; Final Regs
07/29/08 Converting Non-Roth IRA Annuity to Roth IRA; Final Regs
07/02/08 Dependent Child; Parents Apart; Final Regs. Amendments under WFTRA and GOZA
04/17/08 ER comparable contributions to HSAs under 4980G when EE did not establish HSA and ER accelerates contributions for the year Final Regs
03/20/08 Notice when pension plan amendments significantly reduce future benefit accrual (IRC 4980F & ERISA 204(h)) Prop Regs
01/03/08 Section 401(a)(35) diversification requirements for DC w/publicly traded ER securities Prop Regs
12/31/07 PPA DB plan funding under section 430 Prop Regs
12/27/07 411(a)(13) & 411(b)(5) : Hybrid DBs; Prop Regs
11/07/07 Automatic Contribution Arrangments; Prop Regs
08/31/07 Use of certain funding balances & benefit restrictions for certain underfunded DBs Prop Regs
08/20/07 402(a) tax treatment of payments by QPs for medical or accident insurance Prop Regs
08/13/07 Credit for expenses for household and dependent care services necessary for gainful employment section 21 Final Regs
08/03/07 125 Cafeteria Plan; Prop Regs
07/26/07 403(b) Arrangement Final Regs

06/22/07

NRA Pension Plan Distributions Final Regs

05/24/07

Roth Distribution Final Regs

04/13/07

Code Section 409A Final Regs

04/13/07

Code Section 415 Final Regs

04/05/07 Mortality Tables Final Regs
11/17/06 Electronic Notices, Consents & Elections Final Regs
12/01/05 Mortality Tables to be Used in Determining Current Liablity of Defined Benefit Plans Proposed Regs
09/29/05 409A for Nonqualified Deferred Compensation Plans Prop Regs
07/12/05 E-Notices for EB Plans an E-Consent Prop Regs
07/08/05 Circular 230 New Regs
05/25/05 Under IRC 415 Regarding Limitations on Benefits & Contributions Prop Regs
03/02/05 Roth Contributions to a 401(k) or 403(b) Plan Prop Regs
01/27/05 Disclosure of Relative Values of Optional Forms of Benefit for QJSAs and QPSAs Prop Regs
01/24/05 Elimination of Forms of Distribution in Definied Contribution Plans Final Regs
12/29/04 401(k) and 401(m) Plans Final Regs
12/16/04 Prohibited Allocations of Securities in an S Corporation ESOP Temp Regs
12/16/04 Prohibited Allocation of Securities in an S Corporation ESOP Prop Regs
11/15/04 403(b) Plan Salary Reductions in light of FICA Temp Regs
11/15/04 403(b) Plans Prop Regs
03/24/04 Regarding Conditions under Which a Plan Amendment May Eliminate or Reduce Early Retirement Benfits, a Retirement Type Subsidy, or an Optional Form of Benefit under Section 411(d)(6) Prop Regs
03/15/05 Regarding Exclusion of Employees of 501(c)(3) Organziations in 401(k) and 401(m) plans Prop Regs
02/13/04 Relating to the Determination of Fair Market Value of Life Insurance Distributed from a Retirement Plan Issued with Rev. Proc 2004-16 and Rev. Rule 2004-20 & Rev. Rule 2004-21 Prop Regs
12/16/03 Disclosure of Relative Values of Optional Forms of Benefit Final Regs
09/12/03 Split Dollar Arrangements Final Regs
07/16/03 401(k) and 401(m) Plans Prop Regs
07/15/03 Defined Benefit Plan Annuity Starting Date Final Regs
07/10/03 457 Plans Final Regs
07/09/03 Eliminating Certain Participatns Notice Upon Changes Distribuion Forms Such as When Eliminating QJSA Prop Regs
07/07/03 Catch-Up Contributions Final Regs
06/09/03 Stock Options Prop Regs
05/20/03 Deemed IRAs Prop Regs
04/09/03 Final 204(h) Regs
04/07/03 Announcement 2003-22 Withdraws Proposed Cash Balance Regs
12/10/02 Cash Balance Plans Proposed Regs
12/02/02 Qualified Plan Participant Loans Final Regs
07/23/03 Earnings Calculation Return/Re-charaterize IRA Contributions Prop Regs
12/02/02 Final Loan Regulations
07/19/02 Refund of Mistaken Contributions & Withdrawal Liability Payments Final Regs
07/19/02 Notice to Interested Parties - Effective Date 1/1/03 Final Regs
05/07/02 457(b) Plans Prop Regs
04/23/02 ERISA 204(h) Notice Prop Regs
04/17/02

Required Minimum Distributions Final Regs
IRS Life Expectancy Tables

07/31/00 Participant Loans Final Regs
 

Tax Regulations Archive

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