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- IRS grants 1031 safe harbor to vacation homes
- At long last, the IRS has issued a Revenue Procedure which provides a "safe harbor" to taxpayers seeking to perform a [Section] 1031 exchange with real property held primarily for investment but partially used by the taxpayer for personal enjoyment.
- Research articles 2008-03-12
- CRT safe harbor for spousal rights extended - waivers not required.(charitable remainder trusts)
- In response to requests by the AICPA (https://tax.aicpa.org/NIVrdonlyres/5F4E82A543BO-48F5-B155-136D99BSE13C/ O/dean_rev_proc_2005_24_letter.doc) and others, the IRS has provided, in recently issued Notice 2006-15, an extension of the June 28, 2005 In response to requests by the AICPA (https://tax.aicpa.org/NIVrdonlyres/5F4E82A543BO-48F5-B155-136D99BSE13C/ O/dean_rev_proc_2005_24_letter.doc) and others, the IRS has provided,...
- Research articles 2006-05-01
- IRS issues safe harbor notice for plan distributions
- As more employers adopt prototype qualified retirement plans, the burden of providing correct and timely participant statement reports increasingly falls upon the shoulders of their CPAs. Where there is no third-party plan administrator and the employer has assumed compliance responsibility, documents issued by the IRS with preapproved "standardized" language are...
- Research articles 2000-06-01
- IRS regs seen hurting benefit plans. (Internal Revenue Service)
- IRS Regs Seen Hurting Benefit Plans WASHINGTON - The Internal Revenue Service is proposing new defined benefit pension plan regulations that would cause further damage to an already declining market, according the Association for Advanced Life UnderIRS Regs Seen Hurting Benefit Plans ...
- Research articles 1990-11-12
- Program guidance for affordable housing: recently released IRS guidance documents regarding tax credits for communities help clarify nebulous areas of the tax code, including the safe harbor procedure, recertification waivers and leasing vacant units.
- The Internal Revenue Service IRS recently issued several rulings that offer guidance to the owners, developers and managers of tax-credit communities. The guidance documents include one revenue ruling and two revenue procedures. A revenue ruling us The Internal Revenue Service IRS recently issued several rulings ...
- Research articles 2005-08-01
- IRS loosens safe harbor rules.
- BACK IN 1996, Congress came up with a great idea to encourage retirement savings: Employers willing to offer very generous 401k plans would be exempt from the hassle of running non-discrimination tests on those plans. Everyone would win-Employee BACK IN 1996, Congress came...
- Research articles 2000-01-17
- IRS provides replacement cost safe harbor for heavy equipment dealers.
- In January 2006, the IRS issued Rev. Proc. 2006-14, which provides heavy equipment dealers with a safe-harbor accounting method for using the replacement cost method for valuing heavy equipment parts inventory. The procedure also provides guidance on In January 2006, the IRS issued Rev. Proc. 2006-14,...
- Research articles 2006-05-01
- Pension plan rules are hit for rigidity. (IRS rules)(Risk Management/Employee Benefits)
- Pension Plan Rules Are Hit For Rigidity WASHINGTON--The long-awaited final non-discrimination regulations issued by the Internal Revenue Service will increase the cost and complexity of retirement plans for all employers, according to pension expertPension Plan Rules Are Hit For Rigidity WASHINGTON--The...
- Research articles 1991-11-11
- IRS removes 401(k) safe harbor restrictions.
- WASHINGTON-New Internal Revenue Service guidance on requirements employers must meet to offer 401k safe harbor plans removes a major administrative hassle and expense for employers that want to offer the plans. Under an earlier IRS notice-now re WASHINGTON-New Internal Revenue Service guidance on...
- Research articles 2000-01-24
- IRS safe harbor on reverse like-kind exchanges.
- An IRS safe harbor on reverse like-kind exchanges is drawing flak. These are tax-deferred swaps where the seller acquires replacement realty before selling the original property...the opposite of a traditional swap. The Service will OK reverse exchan An IRS safe harbor on reverse like-kind exchanges is...
- Research articles 2000-12-22
- IRS to relax restraints on safe harbor 401(k)s.(Statistical Data Included)
- WASHINGTON-The Internal Revenue Service is removing a major administrative hassle and expense for employers that want to offer generous 401k plans that are exempt from non-discrimination tests. A 1996 federal law that went into effect last year g WASHINGTON-The Internal Revenue Service is removing...
- Research articles 2000-01-17
- IRS makes 401(k) rules a bit easier.
- WASHINGTON -- The Internal Revenue Service is removing a major administrative hassle and expense for employers that want to offer generous 401k plans that are exempt from non-discrimination tests. A 1996 federal law that went into effect late las WASHINGTON -- The Internal Revenue...
- Research articles 2000-01-24
- Safe harbor made easier for pension plans.
- 'True-up' obstacle eliminated by IRS The Internal Revenue Service is removing a major administrative hassle and expense for employers who want to offer generous 401k plans that are exempt from non-discrimination tests. A 1996 federal l...
- Research articles 2000-01-24
- New IRS guidance on 401(k) safe harbor rules provides flexibility
- THE REVISED GUIDANCE PROVIDES plan sponsors with somewhat more flexibility.
- Research articles 2000-07-01
- IRS Eases Requirements for 401 (k) Safe Harbors
- The article describes that in 1996 Congress amended the tax code to provide that employers who provide a certain amount of matching or profit-sharing contributions under a "safe harbor" formula get a free pass on the "actual deferral percentage" ("ADP") and "actual contribution percentage" ("ACP") nondiscrimination tests. As the Internal...
- White papers 2000-04-01
- New IRS Guidance on 401(k) Safe Harbor Rules Provides Flexibility for Plan Sponsors
- The Internal Revenue Service recently issued additional guidance on safe harbor requirements for 401k plans. Safe harbor contributions formulas became available for most 401k plans beginning with the 1999 plan year. This article discusses safe harbor rules; a plan sponsor does not have to perform the actual deferral percentage ("ADP")...
- White papers 2003-05-01
Additional Resources
- IRS Safe Harbor proposal needs revising, say industry groups.(Valuation Of Life Insurance)(Internal Revenue Service)
- A SAFE HARBOR FOR THE valuation of life insurance contracts proposed by the Internal Revenue Service has numerous shortcomings and should be revised, industry representatives say. While generally agreeing it is appropriate for the IRS to establish a safe harbor establishing the fair market...
- Research articles 2004-06-14
- A safe harbor in the swap storm
- TAXES The Internal Revenue Service has announced a unique safe harbor for reverse like-kind exchanges meeting the criteria outlined herein. MOST SITE and new facility planners have at least heard of like-kind exchanges and many have benefited from the associated tax breaks. Now, the...
- Research articles 2001-03-01
- IRS Issues Final Yield Burning Regs.(Internal Revenue Services issues rules on municipal bonds)(Brief Article)
- The Internal Revenue Service IRS issued final "yield burning" regulations (T.D.8801) last week, providing guidance for cities that refinance tax-exempt municipal bonds. The new rules respond to efforts by NLC and other organizations representing state and local governments to provide clear guidance--or a ...
- Research articles 1999-01-11
- Tax trade-off: Section 1031 offers a safe harbor in like-kind transactions
- Without a doubt, the single most efficient tool in the Internal Revenue Service Code for disposing of and acquiring property is the Section 1031 like-kind exchange. Section 1031 provides clear regulatory guidance for owners to assure their exchange transactions will result in a deferral of tax on any capital gains....
- Research articles 2002-09-01
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