Internal Revenue Bulletin: 2007-17 |
April 23, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-32
- Notice 2007-34
- I. PURPOSE
- II. BACKGROUND
- III. APPLICATION OF SECTION 409A TO SPLIT-DOLLAR
LIFE INSURANCE ARRANGEMENTS
- A.Section 409A Grandfathered Benefits
- 1. In General
- 2. Determination of Section 409A Grandfathered and Non-Grandfathered Benefits under a Split-Dollar Life Insurance Arrangement
- B. Arrangements Subject to § 1.61-22
- C. Arrangements Subject to § 1.7872-15.
- D. Arrangements Grandfathered under § 1.61-22(j)
- 1. In General
- 2. Additional Transition Relief under § 1.61-22(j)
- IV. CONTINUED APPLICATION OF SECTION 409A
- V. DRAFTING INFORMATION
- Notice 2007-36
- Notice 2007-37
- Rev. Proc. 2007-29
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes
- Sec. 3. Where To File and How To Contact the IRS Enterprise Computing Center — Martinsburg
- Sec. 4. Filing Requirements
- Sec. 5. Due Dates
- Sec. 6. Processing of Information Returns Electronically
- Sec. 7. Effect on Paper Documents
- Sec. 8. State Abbreviations
- Sec. 9. Definition of Terms
- Part B. Electronic Filing Specifications
- Part C. Record Format Specifications and Record Layouts
- Part A. General
- Part IV. Items of General Interest
- REG-156779-06
- Announcement of Disciplinary
Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents,
and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Censure Issued by Consent
- Resignations of Enrolled Agents
- Announcement 2007-42
- Announcement 2007-43
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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