Brief Case
Pension Resource
IRS Written Determination · Private Letter Ruling

PLR 200521035

Tax on Reversion of Qualified Plan Assets to Employer
Released May 27, 2005 · UIL 4980.00-00
A private letter ruling applies only to the taxpayer who requested it and may not be used or cited as precedent (I.R.C. § 6110(k)(3)).
IRS PDF ↗

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