Internal Revenue Bulletin: 2009-18 |
May 4, 2009 |
Table of Contents
- REG-144689-04
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- 1. Varying Interest Rule
- a. In general
- b. Change in partnership allocations among contemporaneous partners
- c. Conventions
- d. Deemed dispositions
- 2. Taxable years of partnerships
- Explanation of Provisions
- 1. Varying Interests Rule
- a. In general
- b. Methods and conventions
- c. Change in partnership allocations among contemporaneous partners
- d. Safe harbors for service partnerships and publicly traded partnerships
- e. Deemed dispositions
- 2. Taxable years of partnerships
- Additional Requests for Comments
- Proposed Effective Date
- Special Analyses
- Comments and Request for a Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2009-34
- Background
- § 403(b) Prototype Plan Program
- Request for Comments and Information
- Drafting Information
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. OVERVIEW OF THE REVENUE PROCEDURE
- SECTION 4. WHAT IS A § 403(b) PROTOTYPE PLAN?
- SECTION 5. PROVISIONS REQUIRED IN EVERY § 403(b) PROTOTYPE PLAN
- SECTION 6. STANDARDIZED PLANS AND NONSTANDARDIZED PLANS
- SECTION 7. WHO CAN SPONSOR A § 403(b) PROTOTYPE PLAN? / WHO CAN BE A MASS SUBMITTER?
- SECTION 8. DUTIES OF A PROTOTYPE SPONSOR
- SECTION 9. SCOPE OF AN OPINION LETTER
- SECTION 10. EMPLOYER RELIANCE
- SECTION 11. MAINTENANCE OF APPROVED STATUS
- SECTION 12. HOW TO APPLY FOR AN OPINION LETTER
- SECTION 13. WITHDRAWAL OF REQUESTS
- SECTION 14. ABANDONMENT OF SPONSORSHIP OF § 403(b) PLANS
- SECTION 15. REVOCATION
- SECTION 16. RETROACTIVE REMEDIAL AMENDMENT
- SECTION 17. EFFECT ON OTHER DOCUMENTS
- SECTION 18. EFFECTIVE DATE
- SECTION 19. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Announcement 2009-36
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