World Library  

QR link for Part IV : Items of General Interest Model Amendment for Retirement Plans for Proposed Regulations under Section 401(A)(9)
Add to Book Shelf
Flag as Inappropriate
Email this Book

Part IV : Items of General Interest Model Amendment for Retirement Plans for Proposed Regulations under Section 401(A)(9)

By United States Department of the Treasury

Click here to view

Book Id: WPLBN0000234429
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006
Full Text

Title: Part IV : Items of General Interest Model Amendment for Retirement Plans for Proposed Regulations under Section 401(A)(9)  
Author: United States Department of the Treasury
Volume:
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Historic
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service

Citation

APA MLA Chicago

Service, I. R. (n.d.). Part IV : Items of General Interest Model Amendment for Retirement Plans for Proposed Regulations under Section 401(A)(9). Retrieved from http://community.worldlibrary.net/


Excerpt
Excerpt: Proposed regulations under 401(a)(9) of the Internal Revenue Code, relating to required minimum distributions from retirement plans, were published in the Federal Register on January 17, 2001 (the 2001 Proposed Regulations). The 2001 Proposed Regulations are proposed to be effective for distributions for calendar years beginning on or after January 1, 2002. The preamble to the 2001 Proposed Regulations states that taxpayers may rely on regulations under 401(a)(9) that were proposed in 1987 (the 1987 Proposed Regulations) or on the 2001 Proposed Regulations [f]or determining required minimum distributions for calendar year 2001. For this purpose, distributions for calendar year 2001 do not include a distribution that is required to be made by April 1, 2001, for calendar year 2000, such as for an IRA owner or retired qualified plan participant who attains age 70 in 2000. To determine the amount of such a distribution (as in the case of other distributions for calendar years prior to 2001), taxpayers may...

 

Click To View

Additional Books


  • Section 809. - Reduction in Certain Dedu... (by )
  • Part Iii. Administrative, Procedural and... (by )
  • Mobile Machinery Exception to Definition... (by )
  • Notice of Election by Executive and Rela... (by )
  • Part Iii. Administrative, Procedural and... (by )
  • Part Iii. Administrative, Procedural and... (by )
  • M. Statute of Limitations for Exempt Org... (by )
  • Part I. Section 32.Earned Income 26 Cfr ... (by )
  • Promoting Compliance in Retirement Plans... (by )
  • P. Public Charity Classification and Pri... (by )
  • Section 166. Deduction for Bad Debts 26 ... (by )
  • Part I. Section 1274. Determination of I... (by )
Scroll Left
Scroll Right

 



Copyright © World Library Foundation. All rights reserved. eBooks from World Library are sponsored by the World Library Foundation,
a 501c(4) Member's Support Non-Profit Organization, and is NOT affiliated with any governmental agency or department.