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94 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. PLR 200631025 — Substantially Equal Payments
    IRCPrivate Letter RulingsAug 4, 2006related by meaning
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  2. 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: -----------------…
  3. 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…
  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 200534028 — Certain Employee Contributions
    IRCPrivate Letter RulingsAug 26, 2005related by meaning
    ,
  6. 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 = ----------------------------…
  7. PLR 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------
  8. 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…
  9. PLR 200820009 — Investment in Contract
    IRCPrivate Letter RulingsMay 16, 2008★ strong match
    … ruling letter supplements the letter ruling issued by this office on December 27, 2007 (CC:FIP:4 – PLR-127104-07) (Prior Letter Ruling). Together, the Prior Letter Ruling and the present ruling letter respond to your letter of June 8, 2007, requesting rulings on the federal income tax consequenc es of a then proposed …
  10. PLR 200716032 — Substantially Equal Payments
    IRCPrivate Letter RulingsApr 20, 2007related by meaning
    , , ,
  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 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)
  13. PLR 200738024 — Additional Tax
    IRCPrivate Letter RulingsSep 21, 2007related by meaning
    ,
  14. PLR 201848011 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 30, 2018related by meaning
    …, ID No. ------------------ Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:QP1 PLR - 110249-18 Date: August 30, 2018 Taxpayer = --------------------------------------------------------------- Plan 1 = ---------------------------------------------------------------------------- Plan 2 = ------------…
  15. PLR 201617004 — Amounts Not Receivable as Annuities
    IRCPrivate Letter RulingsApr 22, 2016related by meaning
    …------- , ID No. ---------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 125924-15 Date: January 20, 2016 Legend Date 1 = -------------------------- Date 2 = ---------------- Date 3 = ------------------------------------------------------------------------ ------------------------------…
  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 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 = = ------------------------------------------------------------------------------------------ ---------------------------------------------------------------------------…
  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 201948003 — Minimum Funding Waiver
    IRCPrivate Letter RulingsNov 29, 2019related by meaning
    …the controlling facts change during the course of the transaction. See Rev. Proc. 2019-1, § 11.05 . PLR - 103682-19 4 Except as expressly provided herein, no opinion is expressed or implied concerning the tax consequences of any aspect of any transaction or item discussed or referenced in this letter. This ruling is di…
  20. PLR 200716027 — ESOP Loans
    IRCPrivate Letter RulingsApr 20, 2007related by meaning
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