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Go to PLR 199541040 (not yet in the library — opens the official source)
91 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. PLR 201443015 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsOct 24, 2014
    …------ , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 122451-14 Date: July 15, 2014 LEGEND: Parent = ----------------------------------------------------------- ---------------------- LifeSub1 = ---------------------------------------------- ----------------------- Li…
  2. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -
  3. 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 = --------------…
  4. 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 = ------…
  5. PLR 201437034 — Required Distributions
    IRCPrivate Letter RulingsSep 12, 2014related by meaning
    he Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code pr_ovides that it may not be used or cited as precedent. Pursuant to the power of attorney on file with this office, a copy of this letter ruling is being sent to your a…
  6. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008★ strong match
    …----------- , ID No. ------------- Telephone Number: --------------------- Refer Reply To: CC:FIP:4 PLR-127104-07 Date: December 27, 2007 Ceding Company = ----------------------------------------------------- ---------------- Assuming Company = ----------------------------------------------- ---------------------------…
  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 201437025 — Required Distributions
    IRCPrivate Letter RulingsSep 12, 2014related by meaning
    be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent. 6 201437025· Pursuant to the power of attorney on file with this office, a copy of this letter ruling is being sent to your authorized representat…
  9. 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 = ---------------------------------------------…
  10. PLR 200716027 — ESOP Loans
    IRCPrivate Letter RulingsApr 20, 2007related by meaning
    , , , , , , , , , , , , , , , , , , , , , , , , ,
  11. PLR 200534028 — Certain Employee Contributions
    IRCPrivate Letter RulingsAug 26, 2005related by meaning
    ,
  12. PLR 200742026 — Required Distributions
    IRCPrivate Letter RulingsOct 19, 2007related by meaning
    , , , ,
  13. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    ---------------------------- ------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------- ----------- Trust = ---------------------------------------------…
  14. PLR 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------
  15. PLR 201430022 — In General
    IRCPrivate Letter RulingsJul 25, 2014related by meaning
    e taxpayer who requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited as precedent. Pursuant to the power of attorney on file with this office, a copy of this letter ruling is being sent to your authorized representative. If you wish to inquire about this ruling, please contact*********…
  16. 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…
  17. 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…
  18. 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 ---…
  19. PLR 201828007 — Qualifying Employer Real Property/Securities
    IRCPrivate Letter RulingsJul 13, 2018related by meaning
    action. See Re v. Proc. 2018-1, § 11.05. PLR - 131938-17 6 In accordance with the Power of Attorney on file with this office, a copy of this letter is being sent to your authorized representative. Sincerely, John T. Ricotta Branch Chief Qualified Plans Branch 3 (Tax Exempt & Government Entities)
  20. 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 = = ------------------------------------------------------------------------------------------ ---------------------------------------------------------------------------…