Αποτελέσματα Αναζήτησης
13 Οκτ 2009 · This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributions, described in section 401 (a) (9) of the Code, from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110-458.
- Part III - Administrative, Procedural, and Miscellaneous
Notice 2009-41. SECTION 1. PURPOSE. This notice sets forth...
- Part III - Administrative, Procedural, and Miscellaneous
Notice 2009-41. SECTION 1. PURPOSE. This notice sets forth interim guidance, pending the issuance of regulations, relating to the credit for residential energy efficient property under § 25D of the Internal. Revenue Code for taxable years beginning after December 31, 2008. Specifically, this.
This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributions, described in section 401(a)(9) of the Code, from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110–458.
The IRS released Rev. Proc. 2009-41, which gives eligible entities guidance on how to obtain relief when they make a late entity classification election. The relief is available for 3 years and 75 days after the requested effective date of the eligible entity’s classification election.
The flowchart covers the requirements of Section 4.01 of Rev. Proc. 2009-41 to be eligible for a late entity classification election. The flowchart is available for free. Click on the image below to view the flowchart.
The IRS on Thursday released Revenue Procedure 2009-41, giving eligible entities guidance on how to obtain relief when they make a late entity classification election. The relief is available for three years and 75 days after the requested effective date of the eligible entity’s classification election.
To request relief for a late check-the-box election, an entity must file a completed Form 8832 with the IRS. The form must include both a declaration that the entity is eligible for relief under the Revenue Procedure and a statement explaining why the election was not timely made.
