Internal Revenue Bulletin: 2007-35 |
August 27, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9339
- T.D. 9341
- T.D. 9342
- T.D. 9337
- T.D. 9336
- T.D. 9338
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-60
- Notice 2007-67
- Notice 2007-68
- Notice 2007-69
- I. Purpose
- II. Background
- A. Regulations on Definition of Normal Retirement Age
- B. Impact of Presumption under the 2007 Regulations that Normal Retirement Age Less than Age 55 is not Reasonable
- III. Relief Provided
- A. Temporary Relief for Plans with Normal Retirement Age Lower Than Age 62
- B. Temporary Presumption of Reasonableness for Plans with Normal Retirement Age Lower Than Age 55
- IV. Application Procedures for Letter Ruling on Definition of Normal Retirement Age
- V. Application of Accrual Rules in the Case of Normal Retirement Age Based on Years of Service
- VI. Request for Comments
- VII. Effect on Other Documents
- Drafting Information
- Notice 2007-71
- Part IV. Items of General Interest
- REG-121475-03
- Announcement 2007-72
- Reinstatement To Practice Before the Internal Revenue Service
- 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 2007-74
- 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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