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IRS
IRS 6/4/2008 | 0 (0) | 13 | 0 | 0 | English
EP/EO REVIEW STAFF BULLETIN Employee Plans X FY-96 No. 5
Exempt Organizations
Date: 2/16/96
Review Staff has been asked to provide guidance on the following EP determination letter issues. It is hoped that this guidance will help to achieve consistency in reviewing determination cases. 1. Which plans must contain a definition of Highly Compensat ... more>>
IRS 6/4/2008 | 0 (0) | 18 | 0 | 0 | English
EP DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY 2003 NO. 2 Date: February 26, 2003
Processing Determination Letter Applications Involving Plan Mergers, Consolidations, Spinoffs, or Transfers of Plan Assets or Liabilities
The purpose of this bulletin is to provide guidance to screeners and determination specialists who encounter requests for deter ... more>>
IRS 6/4/2008 | 0 (0) | 16 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY-2001 No. 2 Date: January 25, 2001 Supersedes EP Technical Guidance Alert FY-98, No. 1 ===============================================================
Fail-Safe Provisions
Background As a result of the corrective amendment procedures contained in Treasury Regulations section 1.401(a)(4)-1 ... more>>
IRS 6/4/2008 | 0 (0) | 17 | 0 | 0 | English
[4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 REG-139059-02 RIN 1545-BB86
Published May 24, 2006
Expenses for Household and Dependent Care Services Necessary for Gainful Employment AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains propo ... more>>
IRS 6/4/2008 | 0 (0) | 16 | 0 | 0 | English
EP DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY-2001 No. 3 Date: January 25, 2001
_____________________________________________________________________________________
RETURN OF APPLICATIONS FOR LACK OF RESPONSE
This Bulletin clarifies EP's position on the circumstances under which applications may be returned for failure of the applicant to respo ... more>>
IRS 6/4/2008 | 0 (0) | 15 | 0 | 0 | English
EP DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY 2004 NO. 3 Date: June 8, 2004
____________________________________________________________ Processing of Examination Referrals
I. Purpose: In response to a request from EP Classification to discontinue the shipment of determination case files involving plans that are referred for examination while a ... more>>
IRS 6/4/2008 | 0 (0) | 16 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY-2005 No. 1 Date: October 13, 2004 PROPER USE OF CAVEATS AND CLOSING TRANSMITTAL FORM I. Background The TEQMS case administration standards require determination letters to contain accurate and complete information. This bulletin is being issued to provide guidance on the proper use of cave ... more>>
IRS 6/4/2008 | 0 (0) | 15 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS QUALITY ASSURANCE BULLETIN
Part-Time Employees Revisited FY-2006 No. 3 Date: February 14, 2006 On November 22, 1994, the Employee Plans Division issued a field directive addressing “Exclusion of part-time employees from plan participation under Code section 410”. This directive provided that the exclusion of part time ... more>>
IRS 6/4/2008 | 0 (0) | 14 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY2006 No. 4 Date: August 29, 2006 CAVEATS UNDER THE STAGGERED REMEDIAL AMENDMENT PERIOD FOR INDIVIDUALLY DESIGNED PLANS Background Revenue Procedure (Rev. Proc.) 2005-66 established a system of cyclical remedial amendment periods under 401(b) of the Code for individually designed and pre-app ... more>>
IRS 6/4/2008 | 0 (0) | 14 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS QUALITY ASSURANCE BULLETIN
Fraud Referral Procedures FY-2006 No. 1 Date: January 6, 2006
The purpose of this bulletin is to provide an overview of fraud and to provide EP Determination Specialists with procedures to follow when they believe a case has the potential to involve fraud. OVERVIEW The Fraud Handbook is loca ... more>>
IRS 6/4/2008 | 0 (0) | 39 | 0 | 0 | English
EP DETERMINATIONS QUALITY ASSURANCE BULLETIN FY-2004 No. 5 Date: July 6, 2004
Code sections which may be incorporated by reference Incorporation by reference of the Code and Regulations is not permitted unless specifically authorized by the Code, Regulations or other authority. See Announcement 75-110, 1975-43 I.R.B. 20, October 28, 1975, based on ... more>>
IRS 6/4/2008 | 0 (0) | 12 | 0 | 0 | English
From: To: CC: Subject: Date: Attachments:
Joanne Picarro
*TE/GE-EO-F990-Revision;
Form 990 Redesign Thursday, September 13, 2007 11:31:31 AM Form 990 Ltr. 9-13-07.pdf
Attached please find letter regarding the above.
Joanne Picarro, Office Administrator & Executive Assistant Independent Insurance Agents & Brokers of New York, Inc. 5784 Widewat ... more>>
IRS 6/4/2008 | 0 (0) | 18 | 0 | 0 | English
EMPLOYEE PLANS DETERMINATIONS
QUALITY ASSURANCE BULLETIN
EGTRRA STAGGERED REMEDIAL AMENDMENT PERIOD AND REMEDIAL
AMENDMENT CYCLE FOR INDIVIDUALLY DESIGNED PLANS
FY-2007 No. 2 Date: September 27, 2007 ______________________________________________________________________ Background This bulletin replaces revised QAB 2006-2 issued on July 5, ... more>>
IRS 6/4/2008 | 0 (0) | 15 | 0 | 0 | English
[4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 REG-128572-03 RIN 1545-BC24
Published May 7, 2004
Application of sections 265(a)(2) and 246A in Multi-Party Financing Arrangements; Request for Comments AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Advance notice of proposed rulemaking. SUMMARY: The IRS and ... more>>
IRS 6/4/2008 | 0 (0) | 24 | 0 | 0 | English
EP DETERMINATIONS QUALITY ASSURANCE BULLETIN
FY 2006 No. 5 Date: September 8, 2006 ======================================================================= VERIFICATION OF PRIOR PLAN DOCUMENTS IN THE ABSENCE OF A DETERMINATION LETTER
Background: The review of determination letter applications includes confirmation of the extent to which a plan has ... more>>
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