Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… IRCRevenue ProceduresJan 2, 2020★ strong match
llover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc. 2003–16, 2003–4 I.R.B. 359, as modified by Rev. Proc. 2016–47, 2016–37 I.R.B. 37); (5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt employees’ trust (see Rev. Proc. 87–27, 1987–1 C.B. 769);
(6) The tax con…
Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… IRCRevenue ProceduresJan 2, 2019★ strong match
llover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc. 2003–16, 2003–4 I.R.B. 359, as modified by Rev. Proc. 2016–47, 2016–37 I.R.B. 37); (5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt employees’ trust (see Rev. Proc. 87–27, 1987–1 C.B. 769);
(6) The tax con…
Rev. Proc. 2014-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… IRCRevenue ProceduresJan 2, 2014★ strong match
plication should be sent to:
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA
P.O. Box 27063
McPherson Station
xWashington, DC 20038 Section 6.01(10) of Rev. Proc. 2014–8 imposes a user fee for anyone applying for approval to become a nonbank trustee or custodian.
Compliance Statement
.10 A “complianc…
Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … IRCRevenue ProceduresJan 3, 2017★ strong match
…ial accounts under §§ 401(a), 403(a) and 501(a), and advisory letters for VS plans are contained in Rev. Proc. 2015–36. The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k) or (p) or § 408A, are contained in Rev. Proc. 87–50; Rev. Proc. 91–44; Rev.…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024★ strong match
…n.—All situations in which an S corporation qualifies for automatic late S corporation relief under Rev. Proc. 2013-30, 2013-36 I.R.B. 173. .07 Sections 1502, 1504, and 1552.—Regulations; Definitions; Earnings and Profits.—All requests for waivers or consents on consolidated return issues where the Service has provided…
Rev. Proc. 2013-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… IRCRevenue ProceduresModified Jan 2, 2013★ strong match
ons, issues determination letters involving §§ 401, 403(a), 409, and 4975(e)(7) as provided in Rev. Proc. 2013-6, page , this Bulletin.
Opinion letter .05 An “opinion letter” is a written statement issued by the Service to a sponsor or M&P mass submitter as to the acceptability of the form of an M&P plan under § 401(a)…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024★ strong match
ear of a tax-exempt employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975; (7) Whether individual retirement accounts established by employers or associations of employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-3…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023★ strong match
ear of a tax-exempt employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975; (7) Whether individual retirement accounts established by employers or associations of employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-3…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021★ strong match
llover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc. 2003–16, 2003–4 I.R.B. 359, as modified by Rev. Proc. 2016–47, 2016–37 I.R.B. 37); (5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt employees’ trust (see Rev. Proc. 87–27, 1987–1 C.B. 769);
(6) The tax con…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025★ strong match
ear of a tax-exempt employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975; (7) Whether individual retirement accounts established by employers or associations of employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-3…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024★ strong match
ear of a tax-exempt employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975; (7) Whether individual retirement accounts established by employers or associations of employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-3…
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
ow and Rev. Proc. 2018–1, this Bulletin.
SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?
Pre-approved plans
.01 (1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
…nally adopt regarding any issue, including the outcome of the §7805(b) request for relief. See also Rev. Proc. 2014–4, section 3.08.
Additional conferences may be offered
.09
The Service will offer the taxpayer an additional conference if, after the conference of right, an adverse holding is proposed on a new issue or …
Rev. Proc. 2015-28 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne… IRCRevenue ProceduresApr 20, 2015related by meaning
2013–12 is modified by this revenue procedure.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective April 2, 2015.
SECTION 7. PUBLIC COMMENTS The Treasury Department and the Service invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2015–28), Room 5203, Internal Revenue Se…
Notice 2010-48 — This notice provides relief to sponsors of defined contribution pre-approved plans (i.e., master and prototype (M&P) and volume submitter (VS) plans) affected … IRCNoticesJul 6, 2010
…e IRS has provided relief to certain counties in the following states:
Connecticut victims of March 2010 severe storms and flooding. See, News Release CT-2010-35, June 1, 2010.
Tennessee victims of April-May 2010 severe storms and flooding. See, News Release AL/TN-2010-56T, May 5, 2010.
Alabama victims of April 2010 se…
Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … IRCRevenue RulingsDec 28, 2009related by meaning
Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004.
REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…mitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015-36. (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third six-year remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2017-4…
Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.… IRCRevenue RulingsModified Jan 10, 2011related by meaning
… to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010).
EXEMPT ORGANIZATIONS
Rev. Proc. 2011-9 Rev. Proc. 2011-9
Determination letters and rulings. This document sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of…
Rev. Proc. 2013-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… IRCRevenue ProceduresModified Jan 2, 2013
etermination Rev. Proc. 93-41
Adoption agreement Rev. Proc. 2011-49
Advisory letter Rev. Procs. 2011-49, 2013-6
Basic plan document Rev. Proc. 2011-49 Determination letter Rev. Procs. 2013-6, 2013-9
Dual-purpose IRA Rev. Procs. 98-59, 2010-48
Group exemption letter Rev. Proc. 80-27
Information letter Rev. Proc. 2013-4
…
Rev. Proc. 2010-52 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat… IRCRevenue ProceduresDec 27, 2010related by meaning
829-5500 (a toll-free number), or write for guidance to the following address:
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA:T:A2 1111 Constitution Avenue, N.W.
Washington, D.C. 20224 In appropriate instances, pre-submission conferences may be afforded in addition to conferences available under Rev…