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Go to PLR 199040030 (not yet in the library — opens the official source)
92 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. PLR 201351020 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsDec 20, 2013
    …. ---------- ------------------ Telephone Number: ---------------------- Refer Reply To: CC:FIP:B04 PLR - 113782-13 Date: September 23, 2013 Legend Taxpayer: -------------------------------- E.I.N.: ----------------- Paren t: ------------------------------------- Bank A: ---------------------- Bank B: -----------------…
  2. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -
  3. PLR 200526022 — Year of Deduction
    IRCPrivate Letter RulingsJul 1, 2005related by meaning
    --- - ,
  4. PLR 200820009 — Investment in Contract
    IRCPrivate Letter RulingsMay 16, 2008★ strong match
    …----------- , ID No. ------------- Telephone Number: --------------------- Refer Reply To: CC:FIP:4 PLR-127133-07 Date: January 31, 2008 Ceding Company = -------------------------------------------------------------- --------------------------------------------------------------------- Assuming Company = --------------…
  5. PLR 201625001 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsJun 17, 2016
    …--- , ID No. ------------------ Telephone Number: ---------------------- Refer Reply To: CC:FIP:B04 PLR - 131113-15 Date: March 16, 2016 Legend Date 1 = ------------------- Date 2 = ---------------------------- Date 3 = ---------------------- Date 4 = ------------------------ Date 5 = ------------------ Date 6 = ------…
  6. PLR 202111005 — Exceptions
    IRCPrivate Letter RulingsMar 19, 2021related by meaning
    …--- , ID No. ----------- ------ Telephone Number: ------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 113849-20 Date: December 15, 2020 Legend Company = -------------------------------------------------- LLC = -------------------------------------------------- DB Plan = ---------------------------------------------…
  7. PLR 202503002 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJan 17, 2025
    …------ , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 105680-24 Date: September 20, 2024 Taxpayer = ----------------------------------------- Issuer = ------------------------------------------------------------------------------- Parent = ----------------------------…
  8. PLR 200534028 — Certain Employee Contributions
    IRCPrivate Letter RulingsAug 26, 2005related by meaning
    ,
  9. PLR 199931015 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsAug 6, 1999related by meaning
    oc. 99-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely yours, ROBERT D. PATCHELL Assistant Chief, Branch 1 Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) Enclosure: Copy for section 6110 purposes
  10. PLR 202143008 — Certain Plans Excepted
    IRCPrivate Letter RulingsOct 29, 2021related by meaning
    …---------- ----------------- Telephone Number: --------------------- Refer Reply To: CC:EEE:EB:QP 3 PLR - 123446-20 Date: July 28, 2021 Entity A Plan = = ------------------------------------------------------------------------------------------ ---------------------------------------------------------------------------…
  11. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008★ strong match
    …t (Amended Plan 1). This amended plan of rehabilitation was the subject of a private letter ruling, PLR 9544026 (issued on August 4, 1995). Objections of interested parties and changes in the financial condition of Ceding Company resulted in abandoning this amended plan of rehabilitation. On Date 7, the Rehabilitator f…
  12. PLR 201626005 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ---------------------------------- --- filed lawsuits ----------------------------------------------------------------------------------- ------------ --------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------…
  13. PLR 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------
  14. PLR 200716027 — ESOP Loans
    IRCPrivate Letter RulingsApr 20, 2007related by meaning
    , , , , , , , , , , , , , , , , , , , , , , , , ,
  15. PLR 200648033 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    ,
  16. PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsJan 17, 2003
    …Release Date: 1/17/03 Index No. 401.18-00 403.04-00 457.01-00 457.05-00 3402.00-00 CC:TEGE:EB:QP2 - PLR-120824-00 October 4, 2002. Employer = Plan A = Plan B = Plan C = Trust D = State X = Dear : This is in reply to your request for a ruling on whether State X can properly sponsor a section 403(b) plan, as well as othe…
  17. PLR 201124008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJun 17, 2011
    …----- , ID No. ----------------- Telephone Number: --------------------- Refer Reply To: CC:FIP:B04 PLR - 140901-10 Date: March 16, 2011 Trust -------------------------------------------------------- Trust -------------------------------------------------------- --------------------------------------------------- H ---…
  18. PLR 201935003 — Exceptions
    IRCPrivate Letter RulingsAug 30, 2019related by meaning
    …---------------------------- Telephone Number: ---------------------- Refer Reply To: CC:EEE:EB:QP2 PLR - 103736-19 Date: June 04, 2019 Legend: Company = ----------------------------------------------- Hourly Plan = ----------------------------------------------------------------------------------------- --------- Barg…
  19. PLR 200620026 — Required Distributions
    IRCPrivate Letter RulingsMay 19, 2006related by meaning
    ,
  20. PLR 201538021 — Definition of Employer Securities
    IRCPrivate Letter RulingsSep 18, 2015related by meaning
    …-- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:TEGE:EB:QP3 PLR - T - 103082-15 Date: June 18, 2015 Legend Company A = ------------------------------------------------------------------------------- ------------------------------------------------------------------------------- C…