2008 Regulatory and Legislative Submissions

U.S. Treasury Department & IRS

• Comments on Chapter 5 of the April 2008 Consultation Paper on Canada's International Taxation (Dec. 19, 2008)
  I.R.C.§: n/a
• Comments on the New “Plan Asset” Rules Under ERISA Section 3(42) Added by the Pension Protection Act of 2006 (Nov. 24, 2008)
  I.R.C.§: n/a
• Comments Concerning Notice 2008-2 (Nov. 19, 2008)
  I.R.C.§: n/a
• Comments on the Proposed “Service Provider” Regulations Under Section 408(b)(2) of ERISA (Nov. 19, 2008)
  I.R.C.§: n/a
• Comments in Response to Notice 2008-64 (Nov. 17, 2008)
  I.R.C.§: 469
• Comments Concerning the Treatment of Stock of  the Acquiring Corporation Already Owned by the Target Corporation in a Section 368(a)(1)(D) Reorganization (10/08) (Oct. 29, 2008)
  I.R.C.§: 368(a)(1)(D)
• Comments on Proposed Regulations Under Section 6694 and 6695 (08/08) (Aug. 26, 2008)
  I.R.C.§: 6649 and 6695
• Comments on Proposed Regulations Under Section 2032 Relating to the Alternate Valuation Date Election (Aug. 8, 2008)
  I.R.C.§: 2032

• Comments Concerning Proposed Regulations Under Section 6503(j) Relating to the Suspension of the Limitations Period for Corporations Facing Designated or Related Summonses (July 28, 2008)
  I.R.C.§: 6503(j)
• Comments Concerning Proposed Regulations Relating to Extensions of the Time Under Section 2642(g)(1) (July 16, 2008)
  I.R.C.§: 2642(g)(1)
• Comments Concerning the Instructions for the Redesigned Form 990 for Tax-Exempt Organizations (July 16, 2008)
  I.R.C.§: n/a
• Comments on Notice 2007-88: Proposed Procedural Changes for Obtaining the Commissioner’s Consent to Change a Method of Accounting (July 15, 2008)
  I.R.C.§: n/a
• Supplemental Comments on Proposed Regulations Under Sections 6011 and 6111 of the Internal Revenue Code relating to Patented Transactions (REG-129916-07) (July 7, 2008)
  I.R.C.§: 6011 and 6111
• Comments Concerning Real Estate Investment Trust Liquidations and Notice 2007-55 (June 10, 2008)
  I.R.C.§: n/a
• Recommendations for 2008-2009 Guidance Priority List (June 10, 2008)
  I.R.C.§: n/a
• Comments Concerning Example 4 of Regulation Section 1.367(b)-4(b)(1)(iii) (May 8, 2008)
  I.R.C.§: 1.367(b)-4(b)(1)(iii)
• Comments Concerning Guidance under Section 529 (May 5, 2008)
  I.R.C.§: 529
• Comments on a Correction Program for Nonqualified Deferred Compensation Plan Failures under Section 409A (May 1, 2008)
  I.R.C.§: 409A
• Comments Concerning Final Regulations under Section 337(d) Relating to Conversion Transactions (May 1, 2008)
  I.R.C.§: 337(d)
• Comments Concerning Proposed Regulations Under Section 125 (April 29, 2008)
  I.R.C.§: 125
• Comments on Proposed Regulations Concerning Consequences of Certain Mergers under Section 704(c)(1)(B) and 737 (April 18, 2008)
  I.R.C.§: 704(c)(1)(B) and 737
• Comments on Proposed and Temporary Regulations Under Code Section 368(a)(1)(D) (April 16, 2008)
  I.R.C.§: 368(a)(1)(D)
• Comments on the 2007 Amendment to Section 6694 Preparer Penalty (April 3, 2008)
  I.R.C.§: 6694
• Comments Concerning Proposed Regulations under Section 6011 and 6111 of the Internal Revenue Code Relating to Patented Transactions (01/08)
  Tax Section Oral Testimony on Reporting of Patented Tax Transactions (Jan. 29, 2008)
  I.R.C.§: 6011 and 6111
• Comments Concerning ERISA Bonding Rules (Jan. 23, 2008)
  I.R.C.§: n/a

Other

• Comments Regarding Transfer Pricing as Related to Enhancing Canada’s International Tax Advantage (Dec. 19, 2008)
  To: Advisory Panel on Canada's System of International Taxation Submission
• Comments on the New Service Provider Exemption Under Section 408(b)(17) of ERISA (Feb. 29, 2008)
  To: Department of Labor