Internal Revenue Service December 23, 2009 – Federal Register Recent Federal Regulation Documents

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Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Correction

Document Number: E9-30551

Type: Proposed Rule

Date: 2009-12-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking (REG-139255-08) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61294) relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.

https://regulations.justia.com/regulations/fedreg/2009/12/23/E9-30551.html

Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction

Document Number: E9-30535

Type: Rule

Date: 2009-12-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains a correction to final regulations (TD 9472) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61270) providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date.

https://regulations.justia.com/regulations/fedreg/2009/12/23/E9-30535.html