Internal Revenue Bulletin: 2007-41 |
October 9, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9354
- Rev. Rul. 2007-62
- T.D. 9358
- T.D. 9357
- Rev. Rul. 2007-63
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-78
- I. PURPOSE
- II. BACKGROUND
- III. 2008 TRANSITION RELIEF
- A. In General
- B. Retroactive Amendment Period
- C. Transition Relief — Designation of a Compliant Time and Form of Payment
- 1. How to Designate the Time and Form of Payment
- 2. How to Designate a Compliant Time and Form of Payment
- 3. Retroactive Adoption of Permissible Payment Event Definitions
- 4. How to Designate a Specified Payment Date or a Fixed Schedule of Payments
- 5. Retroactive Amendments and the Six-Month Delay on Payments to Specified Employees
- IV. APPLICATION OF FINAL REGULATIONS AND ADDITIONAL RELIEF
- A. Employment Agreements — Good Reason Provisions
- B. Employment Agreements — Application of Substitution Rule
- C. Predetermined Cashouts
- V. ANTICIPATED LIMITED VOLUNTARY COMPLIANCE PROGRAM
- VI. APPLICATION OF § 409A(b) (RESTRICTIONS ON CERTAIN TRUSTS AND OTHER ARRANGEMENTS)
- VII. DRAFTING INFORMATION
- Rev. Proc. 2007-62
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. RELIEF FOR LATE S CORPORATION ELECTION UNDER THIS REVENUE PROCEDURE
- SECTION 5. RELIEF FOR LATE S CORPORATION ELECTION AND LATE CORPORATE CLASSIFICATION ELECTION UNDER THIS REVENUE PROCEDURE
- SECTION 6. EFFECT ON OTHER DOCUMENTS
- SECTION 7. EFFECTIVE DATE
- SECTION 8. DRAFTING INFORMATION
- Notice 2007-78
- Part IV. Items of General Interest
- 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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