CCA 200851069
Taxes on Failure to Meet Minimum Funding Standards
ID: CCA_2008092208305056 Number: 200851069
Release Date: 12/19/2008
Office: ---
UILC: 4971.00-00
From: ---
Sent: Monday, September 22, 2008 8:30:51 AM
To: ---
Cc:
Subject: RE: PPA
---
I have not seen us assess the 4971(b) tax against a multi. However, I think the answer would be that the tax for years prior to the PPA (2007 and earlier years) would still be owed for plans that certify they are in critical status for 2008. A critical status plan has no excise for the taxable year (2008) it is in critical status under 4971(g)(1).
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200851081 · Miscellaneous Issues
- cca-200851080 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200851079 · Definitions and Special Rules
- cca-200851078 · Income Tax Collected at Source
- cca-200851077 · Disclosure for Investigative Purposes
- cca-200851076 · Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- cca-200851075 · Disclosure to Taxpayer's Designee
- cca-200851074 · Levy and Distraint
- cca-200851073 · Failure to Furnish Information Regarding Tax Shelters…
- cca-200851072 · Transferee Liability
- cca-200851071 · Omission of Income (25% Rule)--Exception to Period of…
- cca-200851070 · Excise Taxes on Excess Business Holdings
- cca-200851069 · Taxes on Failure to Meet Minimum Funding Standards
- cca-200851068 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200851067 · Filing of Waiver by Fiduciary
- cca-200851066 · Notice of Deficiency
- cca-200851065 · Tax Treatment Determined At Partnership Level
- cca-200851064 · Notice of Deficiency
- cca-200851063 · Notice of Deficiency
- cca-200851062 · Definition of Underpayment
- cca-200851061 · ADMINISTRATION
- cca-200851060 · Exchanges of Insurance Policies
- cca-200851059 · Agricultural Labor
- cca-200851058 · Section 501(c)(7), (9), (17), or (20) Organizations…
- cca-200851057 · Definitions and Special Rules for Purposes of Minimum…