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55 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. PLR 200519021 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519021 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ --------- ------------------------------------------------------- ---------------------…
  2. PLR 200644014 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsNov 3, 2006related by meaning
    006-1, 2006-1 I.R.B. 1, 49. However, when the PLR-158734-05 4 criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely, Robert D. Patchell Chief, Qualified Plans Branch 2 Office of the Associate Chief Counsel (Tax …
  3. PLR 201927009 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJul 5, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201927009 Release Date: 7/5/2019 Index Number: 408.00-00, 408.03-00 ---------------------------------------- ------------------------------------- ----------------------------------------- ----------------------------------- Third Party C…
  4. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
    … PSA has filed, would be where the breakout of underlying assets would be reported. With respect to 103-12 IE reporting on Schedule H, the proposal generally continues the existing reporting requirements. Specifically, similar to the requirements for plans that invest in CCTs and PSAs, a plan that invests in an entity …
  5. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628004 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ------------------------------------ ----------------------- ----------------------------------- -…
  6. PLR 201434030 — Substantially Equal Payments
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    either the Code or regulations which may be applicable thereto. The letter assumes that the above IRAs qualify under either section 408 of the Code or section 408A of the Code at all relevant times. 3 21143403 0 This ruling is directed only to the taxpayer who requested it. Section 611 O(K)(3) of the Code provides that…
  7. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201909003 Release Date: 3/1/2019 Index Number: 401.06-01, 408.03-00, 691.01-00 -------------------------------- ----------------------------- ------------------------------ --------------------------- -------------------------------------…
  8. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628005 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ -------------------------------- ----------------------- ----------------------------------- -----…
  9. PLR 200303058 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 17, 2003related by meaning
    See section 12.04 of Rev. Proc. 2002-1, 2002-1 I.R.B. 1, 50. However, when the criteria in section 12.05 of Rev. Proc. 2002-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely yours, ROBERT D. PATCHELL Chief, Qualified Plans Branch 2 Office of the Associ…
  10. PLR 201831006 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsAug 3, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201831006 Release Date: 8/3/2018 Index Number: 72.00-00, 402.01-00, 415.02 - 01 ---------------------------- ------------------------------------------------------------ ----------- -------------------------------------- -----------------…
  11. 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, 2023related by meaning
    3, this Bulletin. Request to Employee Plans Rulings and Agreements for extension of time for making an election or for other relief under § 301.9100-1 .03 Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election under § 301.9100-3 to recharacterize annual contributio…
  12. PLR 200103017 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2001related by meaning
    dopted temporary or final regulations are inconsistent with any conclusion in the ruling. See section 12.04 of Rev. Proc. 2000-1, 2000-1 I.R.B. 4, 46. However, when the criteria in section 12.05 of Rev. Proc. 2000-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances…
  13. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  14. PLR 202322013 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJun 2, 2023related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202322013 Release Date: 6/2/2023 Index Number: 408.00-00, 408.03-00 -------------------- --------------------- ------------------------ Third Party Communication: None Date of Communication: Not Applicable Person To Contact: --------------…
  15. PLR 201803007 — Definitions and Special Rules
    IRCPrivate Letter RulingsJan 19, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201803007 Release Date: 1/19/2018 414.00-00, 414.08-00 ----------------------------- ------------------------------ -------------------------- ----------------------------------------------- In Re: ------------------------------- Third Pa…
  16. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201720009 Release Date: 5/19/2017 Index Number: 414.00-00, 414.09-00 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  17. PLR 202631001 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJul 31, 2026related by meaning
    ences of any other aspects of any transaction or item of income described in this letter ruling including, but not limited to, the rules with re spect to the required minimum distributions that apply to the IRAs. This letter is directed only to the taxpayer requesting it. Section 6110(k)(3) of the Code provides that it…
  18. Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g…
    IRCNoticesJan 19, 2016related by meaning
    …he District of Columbia Circuit in the case of Validus Reinsurance, Ltd. v. United States, 786 F.3d 1039 (2015). As a result, the IRS will no longer apply the one-percent excise tax imposed by section 4371(3) to premiums paid on a policy of reinsurance issued by one foreign reinsurer to another foreign insurer or reins…
  19. PLR 201618011 — Individual Retirement Accounts
    IRCPrivate Letter RulingsApr 29, 2016related by meaning
    … ----------------- Telephone Number: --------------------- Refer Reply To: CC:TEGE:EB:QP2 PLR - T - 103115-15 Date: January 27, 2016 Taxpayer A = -------------------------- Decedent B = ------------------------- Custodian C = ----------------------------------------- IRA D = ---------------------------------- Date 1 = …
  20. PLR 201512006 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsMar 20, 2015related by meaning
    taxable income within the meaning of section 512. This ruling will be made available for public inspection under section 6110 after certain deletions of identifying information are made. For details, see enclosed Notice 437, Notice of Intention to Disclose. A copy of this ruling with deletions that we intend to make a…