Ann. 2004-58 — Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effect… IRCAnnouncementsJul 19, 2004related by meaning
…nefit to be more valuable than the QJSA.
Contact Information For further information regarding this announcement, please contact Diane Bloom at (202) 283-9888, or Linda Marshall at (202) 622-6090. These numbers are not toll-free.
Ann. 2004-51 — This announcement corrects an error in section V. of Announcement 2004-43, 2004-21 I.R.B. 955, and restates the section as corrected. Announcement 2004-43 corr… IRCAnnouncementsJun 7, 2004related by meaning
Announcement 2004-51
Correction to Announcement 2004-43
This is to correct an error in the second sentence of section V. of Announcement 2004-43, 2004-21 I.R.B. 955. The phrase “that begins during calendar 2004” should read “that begins before April 1, 2004.”
As a result, section V. is corrected to read as follows…
PLR 202503002 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJan 17, 2025related by meaning
…---
Dear ---------------- :
Taxpayer has requested several rulings concerning a contingent deferred annuity
contract (the “Contract”) that Issuer plans to issue to, or for the benefit of, Taxpayer.
This letter ruling is being issued electronically in accordance with section 7.02(2) of Rev.
Proc. 2024-1, 2024-1 I.R.B. 1…
Ann. 2015-1 — This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as… IRCAnnouncementsMar 16, 2015related by meaning
…ll send the applicant a final disposition letter. DRAFTING INFORMATION
The principal author of this announcement is Sherri Edelman of the Employee Plans, Tax Exempt and Government Entities Division. Questions regarding this announcement may be sent via e-mail to RetirementPlanQuestions@irs.gov.
PLR 202250013 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…
V =
W =
X =
Y =
Z =
Dear :
Taxpayer has requested several rulings concerning a contingent deferred annuity
contract (“the Contract”) Taxpayer plans to purchase from Issuer. This letter ruling is
being issued electronically in accordance with section 7 of Rev. Proc. 2021-1, 2021-1
I.R.B. 1. A paper copy will not be mai…
Ann. 2022-6 — The announcement notifies taxpayers of a temporary suspension of the IRS prototype IRA opinion letter program. The announcement also advises taxpayers that, un… IRCAnnouncementsMar 28, 2022related by meaning
…m, and (2) when revised model forms must be used.
DRAFTING INFORMATION The principal author of this announcement is Gregory Burns of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Rosamond Ferber of IRS-…
Ann. 2004-32 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… IRCAnnouncementsMay 3, 2004related by meaning
…re also invited to comment on the six-year amendment cycle for pre-approved plans described in this announcement.
Drafting Information The principal author of this announcement is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, plea…
Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… IRCAnnouncementsMay 3, 2004related by meaning
submission of these plans for EGTRRA opinion and advisory letters. Announcement 2004-32 describes this six-year amendment cycle.
Request for Comments Interested persons are invited to comment on the draft revenue procedure, the other issues addressed in this announcement, the six-year amendment cycle described in Anno…
76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Aug 10, 2011related by meaning
ity factor must be computed that takes into account the projection of the donor's actual life expectancy.
* * * * *
(c)
Effective/applicability dates. Section 25.7520-3(a) is effective as of May 1, 1989. The provisions of paragraph (b) of this section, except
Example 5
in paragraph (b)(2)(v) and paragraph (b)(4), are e…
IRCPrivate Letter RulingsNov 28, 2025related by meaning
…ter responds to the letter dated November 20, 2024, as supplemented by
correspondence dated June 9, 2025, submitted on your behalf by your authorized
PLR 202452004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 27, 2024related by meaning
…ncerning the application of § 72 of the
Internal Revenue Code (the “Code”) to a contingent deferred annuity contract (the
“Contract”) that it plans to issue to, or for the benefit of, Individual. This letter ruling is
being issued electronically in accordance with section 7.02(2) of Rev. Proc. 2024-1,
2024-1 I.R.B. 1.
…
Ann. 2016-32 — This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan docu… IRCAnnouncementsOct 3, 2016related by meaning
…n or before December 15, 2016. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2016–32), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2016–32” in the subject line of …
Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
e plan document to reflect the available vendors, be expanded, including changes to reflect the special relief in section 8 of this revenue procedure? Comments should be sent to the following address: Internal Revenue Service, Attn: CC:PA:LPD:PR (Rev. Proc. 2007-71), Room 5203, P. O. Box 7604, Ben Franklin Station, Was…
Ann. 2014-4 — This announcement extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit p… IRCAnnouncementsFeb 10, 2014related by meaning
Announcement 2014–4
Deadline to Submit opinion and Advisory Letter Applications for Pre-approved Defined Benefit Plans is extended to February 2, 2015
This announcement extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for t…
PBGCRegulationsSep 15, 2025
…urement date in plan year 2024 and received a special financial assistance payment of $1,000,000 in 2025. According to the plan's application, Plan C is projected to exhaust its SFA assets during plan year 2024. Accordingly, the payment year is 2025 and the exhaustion year is 2025 (the projected SFA exhaustion year in …
PBGCFinal Rules (FR)Jul 8, 2022
…urement date in plan year 2024 and received a special financial assistance payment of $1,000,000 in 2025. According to the plan's application, Plan C is projected to exhaust its SFA assets during plan year 2024. Accordingly, the payment year is 2025 and the exhaustion year is 2025 (the projected SFA exhaustion year in …
PLR 202304001 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJan 27, 2023related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202304001
Release Date: 1/27/2023
Index Number: 414.09-00, 72.00-00, 401.29 -
00, 402.00-00, 3401.06-07
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Notice 2022-45 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… IRCNoticesOct 17, 2022related by meaning
…the contract issued by an insurance company with respect to an IRA that is an individual retirement annuity is December 31, 2025. B. Anti-cutback relief
Amendments to an eligible retirement plan (including an annuity contract) to reflect a provision of section 2202 of the CARES Act or any regulations thereunder that ar…
IRCProposed Rules (FR)Proposed Jan 13, 2025
…2026 is $150,000.
(1)
Example 1: Application of Roth catch-up wage threshold
—(A)
Facts. In January 2025, Participant A became an employee of an accounting firm that is structured as a partnership. Through October 2025, A had $151,000 of FICA wages from the accounting firm. In November 2025, Participant A became a part…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024related by meaning
… at least July 8, 2024.
Applicability Date
Proposed § 1.6011-15 would identify charitable remainder annuity trust transactions described in proposed § 1.6011-15(b), and transactions that are substantially similar to those transactions, as listed transactions, effective as of the date the final regulations are published…