 NCTR Washington Regulatory Wrap-Up |
| Description: Status of matters involving the IRS and other federal agencies that are of interest to state and local retirement systems that cover teachers. Requires the Adobe Acrobat Reader, a free download, to read or print. |
Added on: Jan 11, 2006 Hits: 1318
Rate this Site |
| Guidance on GUST Remedial Amendment Period (RAP") |
| Description: Special issue of Employee Plans News" discusses common issues in amendments and filings for GUST. (GUST is the term for the Uruguay Round Agreements Act |
Added on: Dec 31, 1969 Hits: 1444
Rate this Site | Details |
| Uncle Fed for Tax Professionals |
| Description: Includes selected files from 1994-the present, in both HTML (Web page) and pdf formats. |
Added on: Nov 28, 2001 Hits: 2833 Rating: 9 (2 Votes)
Rate this Site | Details |
| Private Letter Ruling 200345043 (August 13, 2003) |
| Description: Private letter ruling discusses effect on a governmental plan of having contributing employer privatized. |
Added on: Oct 09, 2004 Hits: 1301
Rate this Site |
| Federal, State, & Local Governments Newsletter |
| Description: A publication of the Federal, State, & Local Governments office of the IRS Tax Exempt and Government Entities Operating Division, this newsletter is issued quarterly during the year and provides information about current developments and upcoming events of interest to government entities. View the archives online, or subscribe to receive new issues as they come out. The free Adobe Acrobat Reader software is required to view |
Added on: Dec 31, 1969 Hits: 824
Rate this Site |
| IRS Tax information for Federal, State, and Local Governments |
| Description: |
Added on: Oct 03, 2002 Hits: 939
Rate this Site |
| IRS Office of Chief Counsel Advice Letter 0210014, FICA taxation of State Section 403(b) Plan |
| Description: IRS says contributions to a 403(b) contract made pursuant to a one-time irrevocable agreement between an employer and an employee are treated as made pursuant to a "salary reduction agreement," and therefore as subject to Social Security taxes under Internal Revenue Code section 3121(v). This holding would apply to tax-exempt organizations that maintain 403(b) programs, as well as to public schools and universities in situations in which the employer is subject to Social Security. Requires the free Adobe Acrobat Reader to view or print. |
Added on: Apr 13, 2002 Hits: 1214
Rate this Site |
| Publication 571: Tax-Sheltered Annuity Plans-Web page version |
| Description: Updated March 2007, includes new rules for 2006 and 2007. This version can be used without special software. |
Added on: Mar 27, 2007 Hits: 1379
Rate this Site |
| Publication 571: Tax-Sheltered Annuity Plans-PDF version |
| Description: Updated March 2007, includes new rules for 2006 and 2007. Requires the free Adobe Acrobat Reader to view or print. |
Added on: Mar 27, 2007 Hits: 1297
Rate this Site |
| Revenue Procedure 2001-15 |
| Description: Provides list of federal tax provisions that treat Native American tribal governments as state governments, and list of organizations treated as tribal governments for this purpose. |
Added on: Oct 09, 2004 Hits: 1537
Rate this Site |
| Tax Information for Indian Tribal Governments |
| Description: From the Internal Revenue Service, guidance on issues involving Native American tribal governments. |
Added on: Oct 03, 2002 Hits: 882
Rate this Site |
| IRC 403(b)/457 Educational Outreach |
| Description: The Employee Plans Division of the Internal Revenue Service has created a diskette containing information for sponsors and practitioners of IRC 403(b) tax-sheltered annuities and 457 retirement plans which it distributes at benefits conferences, educational events, etc. This is the online version of that diskette. |
Added on: Oct 03, 2002 Hits: 1540
Rate this Site |
| Frequently Asked Questions regarding Tax Sheltered Annuities |
| Description: IRS guidance on common areas of problems for 403(b) (tax-sheltered") annuities and custodial accounts maintained by governmental and tax-exempt organizations |
Added on: Oct 03, 2002 Hits: 1177
Rate this Site |
Federal-State Reference Guide  |
| Description: Social Security coverage and FICA reporting for state and local government employers. Requires the free Adobe Acrobat Reader to read or print. |
Added on: Jul 09, 2002 Hits: 4181
Rate this Site |
| Notice 2003-6 |
| Description: Effective date of rules prohibiting discrimination in favor of highly compensated employees (nondiscrimination rules") in the case of governmental plans other than state and local governmental plans has been postponed indefinitely. |
Added on: Oct 09, 2004 Hits: 1438
Rate this Site |
| Technical Advice Memorandum 199903032 |
| Description: Technical Advice Memorandum discussing the tax consequences of a failed section 457 plan. |
Added on: Oct 09, 2004 Hits: 1691
Rate this Site |
| IRS Ruling on Excess Benefit Plans |
| Description: Ruling issued to the New York State & Local Retirement Systems regarding the taxation of an excess benefit plan. |
Added on: Oct 09, 2004 Hits: 1766
Rate this Site |
| News Release IR-1869 |
| Description: This is the news release which held that governmental plan trusts would not be taxed until further notice, even if the plans became disqualified. |
Added on: Oct 09, 2004 Hits: 1451
Rate this Site |
| Internal Revenue Service ("IRS") Announcement 82-146 |
| Description: Announcement which exempted governmental and church plans from Form 5500 filing requirements. |
Added on: Oct 09, 2004 Hits: 2377
Rate this Site |
