EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2014-24 · 2026-10-03 edition · updated 2026-10-04 · United States
Final rules to implement the 90-day waiting period limitation
(TD 9656) 11, 626 Letter rulings:
And determination letters:
Areas which will not be issued from Associate Chief
Counsel and Division counsel (TE/GE) (RP 3) 1, 111 Exemption application determination letter rulings under
sections 501 and 521 (RP 9) 1, 281 And general information letters; procedures (RP 4) 1, 125 User fees, request for letter rulings (RP 8) 1, 242 Letter rulings and general information letters (RP 4) 1, 125 Letter rulings or determination letters (RP 1) 1, 1 Proposed rules to clarify length of reasonable and bona fide
employment-based orientation period, consistent with the 90day waiting period limitation (REG–122706–12) 11, 647 Qualification, determination letters (RP 6) 1, 198 Qualified plans:
Application of the Windsor Decision and Rev. Rul. 2013–17
(Notice 19) 17, 979 Determination Letters (RP 19) 10, 619 Discrimination (Notice 5) 2, 276 Filing Requirements (Notice 35) 23, 1072 Filing Requirements (RP 32) 23, 1073 Mid-Year Amendments (Notice 37) 24, 1100 Opinion letters (Ann 4) 7, 523 Opinion letters (Ann 16) 17, 983 Qualified retirement plans covered compensation, permitted dis parity (RR 3) 2, 259 Qualified retirement plans
Rollovers (RR 9) 17, 975 Proposed Regulation:
26 CFR 54.9815–2708, amended; REG–122706–12) 11, 647 Removal of the Qualified Payment Card Agent Program (REG–
163195–05) 15, 930 Request for Information Regarding Provider Non-Discrimination
(REG–108641–14) 15, 928 Rulings and determination letters, user fees (RP 8) 1, 242 Technical advice memorandum or TAM (RP 2) 1, 90 Technical advice procedures (RP 5) 1, 169 Full funding limitations, weighted average interest rates, segment
rates for:
January 2014 (Notice 8) 5, 452 Weighted average interest rates
Segment rates for February 2014 (Notice 13) 10, 616 Segment rates for March 2014 (Notice 16) 14, 920 Segment rates for March 2014 (Notice 27) 18, 987 Segment rates for May 2014 (Notice 34) 23, 1069
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