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Abbreviations›Rev. Rul. 2012-12, 2012-15 I.R.B. 748

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2012-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed Regulations:

26 CFR 1.83–3, amended; property transferred in connection with the performance of services under section 83 (REG–141075–09) 25, 1028 26 CFR 1.401(a)(9)–5, –6, amended; 1.403(b)–6, amended; 1.408–8, amended; 1.408A–6, amended; 1.6047–2, added; longevity annuity contracts (REG–115809–11) 13, 598 26 CFR 1.417(e)–1, amended; modifications to minimum present value requirements for partial annuity distribution options under defined benefit pension plans (REG–110980–10) 13, 581 26 CFR 40.0–1, amended; 40.6011(a)–1, amended; 40.607(a)–1, amended; 40.6091–1(a), amended; 40.6302(c)–1, amended; 46.0–1, amended; 46.0–2, removed; 46.4375–1, added; 46.4376–1, added; 46.4377–1, added; fees on health insurance policies and self-insured health plans for the Patient-Centered Outcomes Research Trust Fund (REG–136008–11) 19, 881 Qualified plans:

Accrued benefits (RR 4) 8, 386 Determination letters (Ann 3) 4, 335 Group trusts (Notice 6) 3, 293 Qualified joint and survivors annuities (RR 3) 8, 383 Retirement plans, covered compensation, permitted disparity

(RR 5) 5, 337 Regulations:

26 CFR 54.9815–2715, added; 602.101(b), amended; summary of benefits and coverage and uniform glossary (TD 9575) 15, 749 Request for information regarding stop loss insurance (REG–117645–12) 22, 965 Summary of benefits and coverage and uniform glossary (TD

  1. 15, 749 Technical advice to IRS employees (RP 5) 1, 169

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▸Contents — Internal Revenue Bulletin 2012-26
Internal Revenue Bulletin 2012-26

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