Internal Revenue Bulletin: 2008-11 |
March 17, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- Rev. Rul. 2008-14
- T.D. 9377
- Rev. Rul. 2008-16
- T.D. 9376
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-31
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE OF TEB VCAP
- SECTION 5. PROCEDURES FOR REQUESTING A CLOSING AGREEMENT UNDER TEB VCAP
- SECTION 6. CLOSING AGREEMENT TERMS
- SECTION 7. EFFECT OF CLOSING AGREEMENT EXECUTED UNDER TEB VCAP
- SECTION 8. REQUESTS FOR COMMENTS
- SECTION 9. EFFECT ON OTHER DOCUMENTS
- SECTION 10. EFFECTIVE DATE
- SECTION 11. DRAFTING INFORMATION
- Notice 2008-32
- Rev. Proc. 2008-19
- Notice 2008-31
- Part IV. Items of General Interest
- REG-104946-07
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- Overview
- Section 411(a)(13): Special vesting rules for applicable defined benefit plans and applicable definitions
- Section 411(b)(5): Safe harbor for age discrimination, conversion protection, and market rate of return limitation
- A. Safe harbor for age discrimination
- B. Conversion protection
- C. Market rate of return limitation
- Pension Equity Plans (PEPs)
- Section 1107 of PPA ’06 and Code Section 411(d)(6)
- Effective/Applicability Dates
- Special Analyses
- Comments and Requests for Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- REG-136701-07
- Announcement 2008-19
- Announcement 2008-20
- REG-104946-07
- 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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