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» Benefit Restrictions for Underfunded Pension Plans
Benefit Restrictions for Underfunded Pension Plans
Document ID:
IRS-2007-0097-0001
Document Type:
Proposed Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
07-04262
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
NPRM
Received Date:
August 31 2007, at 07:19 AM Eastern Daylight Time
Start-End Page:
50543 - 50577
Comment Start Date:
August 31 2007, at 12:00 AM Eastern Standard Time
Comment Due Date:
November 29 2007, at 11:59 PM Eastern Standard Time
Comments
View All
Total:
12
Comment on FR Doc # 07-04262
Submitter:
Levine, Steven
Posted:
12/03/2007
ID:
IRS-2007-0097-0002
Comment Period Closed
Nov 29,2007 11:59 PM ET
Comment on FR Doc # 07-04262
Submitter:
Breen-Held, Susan
Posted:
12/03/2007
ID:
IRS-2007-0097-0003
Comment Period Closed
Nov 29,2007 11:59 PM ET
Comment on FR Doc # 07-04262
Submitter:
Steiner, Kenneth
Posted:
12/03/2007
ID:
IRS-2007-0097-0004
Comment Period Closed
Nov 29,2007 11:59 PM ET
Comment on FR Doc # 07-04262
Submitter:
Sohn, William
Posted:
12/03/2007
ID:
IRS-2007-0097-0005
Comment Period Closed
Nov 29,2007 11:59 PM ET
Benefit restrictions for underfunded pension plans
Submitter:
McMonagel, Charlesl
Posted:
01/30/2009
ID:
IRS-2007-0097-0017
Comment Period Closed
Nov 29,2007 11:59 PM ET
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Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Hearing Cancellation
Updated Mortality Tables for Determining Current Liability; Hearing Cancellation
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
Application of Section 338 to Insurance Companies
Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit
Treatment of Excess Loss Accounts; Correction
Corporate Estimated Tax; Correction
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation
Agent for a Consolidated Group With Foreign Common Parent
Agent for a Consolidated Group With Foreign Common Parent
Income Taxes
Definition of Contribution in Aid of Construction Under Section 118(c)
[Federal Register: March 7, 2006 (Volume 71, Number 44)]
Corporate Estimated Tax
Special Rules Regarding Certain Section 951 Pro Rata Share Allocations
Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations
Partners Distributive Share; Hearing Cancellation
Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property
Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets
Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B
Designated Roth Accounts Under Section 402A
Statutory Mergers and Consolidations
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts
Treatment of Excess Loss Accounts
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Guidance Under Subpart F Relating to Partnerships
Guidance Under Subpart F Relating to Partnerships
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Obligations of States and Political Subdivisions; Correction
Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities
Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities
[Federal Register: December 27, 2005 (Volume 70, Number 247)]
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Section 1374 Effective Dates
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Obligations of States and Political Subdivisions
Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections
Information Reporting Relating to Taxable Stock Transactions
Updated Mortality Tables for Determining Current Liability
Partners Distributive Share
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Low-Income Housing Credit Allocation and Certification; Revisions
Income Attributable to Domestic Production Activities
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction
Application of Section 409A to Nonqualified Deferred Compensation Plans
Stock Held by Foreign Insurance Companies
Partnership Equity for Services; Hearing Cancellation
Section 411(d)(6) Protected Benefits; Correction
Source of Income From Certain Space and Ocean Activities; Source of Communications Income
Special Rule Regarding Certain Section 951 Pro Rata Share Allocations
Converting an IRA Annuity to a Roth IRA
Section 411(d)(6) Protected Benefits
Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method
Return Required by Subchapter T Cooperatives Under Section 6012
Credit for Increasing Research Activities
Benefit Restrictions for Underfunded Pension Plans
Details Information
Comments
View AllSubmitter: Levine, Steven Posted: 12/03/2007 ID: IRS-2007-0097-0002
Nov 29,2007 11:59 PM ET
Submitter: Breen-Held, Susan Posted: 12/03/2007 ID: IRS-2007-0097-0003
Nov 29,2007 11:59 PM ET
Submitter: Steiner, Kenneth Posted: 12/03/2007 ID: IRS-2007-0097-0004
Nov 29,2007 11:59 PM ET
Submitter: Sohn, William Posted: 12/03/2007 ID: IRS-2007-0097-0005
Nov 29,2007 11:59 PM ET
Submitter: McMonagel, Charlesl Posted: 01/30/2009 ID: IRS-2007-0097-0017
Nov 29,2007 11:59 PM ET
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