Internal Revenue Bulletin: 2011-51 |
December 19, 2011 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9557
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Summary of Comments and Explanation of Provisions
- 1. Valuation of Partnership Interest Transferred in Satisfaction of Partnership Indebtedness
- 2. Application of Section 721 to Debt-for-Equity Exchanges
- 3. Obligations for Unpaid Rent, Royalties, and Interest
- 4. COD Income as First-tier Item for Minimum Gain Chargeback Rules
- 5. Disposition of Installment Obligations
- 6. Additional Issues
- Effective/Applicability Date
- Special Analyses
- Adoption of Amendment to the Regulations
- Drafting Information
- T.D. 9558
- T.D. 9556
- T.D. 9557
- Part IV. Items of General Interest
- REG-112196-07
- REG-101273-10
- Announcement 2011-77
- Announcement 2011-78
- AGENCY:
- ACTION:
- SUMMARY:
- DATE:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- APPENDIX
- Background
- Statutory Definition of Governmental Plan
- Application of Section 414(d)
- Executive Order 13132
- Judicial Determinations of Governmental Entity Status
- Agency Guidance Regarding Governmental Entity Status
- Exclusion of Governmental Plans from ERISA
- Exemption of Governmental Plans from Certain Qualified Plan Rules
- Exemption of Governmental Plans from Other Employee Benefit Rules Relating to Retirement Plans
- Legislative History of ERISA
- Interagency Coordination on Governmental Plan Determinations
- Explanation of Provisions
- I. Overview
- A. In general.
- B. Definition of governmental plan.
- C. Definitions of the United States and agency or instrumentality of the United States.
- D. Definitions of State and political subdivision of a State.
- E. Definition of agency or instrumentality of a State or a political subdivision of a State.
- F. Requirements for establishing and maintaining a section 414(d) governmental plan.
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Drafting Information
- Proposed Amendments to the Regulations
- Announcement 2011-79
- AGENCY:
- ACTION:
- SUMMARY:
- DATE:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- APPENDIX
- Background
- Statutory Definition of Governmental Plan
- Section 906 of PPA ’06
- Exemption of Governmental ITG Plans from Certain Qualified Plan Rules
- Rules Treating Indian Tribal Governments as States for Purposes of Issuing Tax-Exempt Bonds
- Notices Issued by the IRS Relating to ITG Retirement Plans under PPA ’06
- Executive Order 13175
- Judicial Determinations
- Explanation of Provisions
- Determination of Governmental and Commercial Activities
- Governmental and Commercial Activities
- Determination of Governmental ITG Employees
- Determination of Commercial ITG Employees
- Reasonable, Good Faith Interpretation
- Assignment of Shared Employees
- Application of the Controlled Group Rules to ITG Plans
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Drafting Information
- Announcement 2011-80
- 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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