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91 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 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…
  3. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -
  4. PLR 202039002 — Required Distributions
    IRCPrivate Letter RulingsSep 25, 2020related by meaning
    …--- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP4 PLR - 101580-20 Date: Legend Decedent = ------------------- -------- Estate A = ---------------------------------------- Personal Representative A = --------------------- Personal Representative B = ---------------------…
  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 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…
  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 202144005 — Certain Plans Excepted
    IRCPrivate Letter RulingsNov 5, 2021related by meaning
    ing a continuing action or series of actions, the controlling facts change during the course of the transaction. See Rev. Proc. 2021-1, section 11.05. This letter ruling is directed only to the taxpayer requesting it. Section 6110(k)(3) provides that it may not be used or cited as precedent. A copy of this letter has b…
  9. PLR 200534028 — Certain Employee Contributions
    IRCPrivate Letter RulingsAug 26, 2005related by meaning
    ,
  10. PLR 200716027 — ESOP Loans
    IRCPrivate Letter RulingsApr 20, 2007related by meaning
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  11. 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 …
  12. PLR 202053002 — Minimum Funding Waiver
    IRCPrivate Letter RulingsDec 31, 2020related by meaning
    … tax consequences of any aspect of any transaction or item discu ssed or referenced in this letter. PLR - 108419-20 4 This ruling is directed only to the taxpayer requesting it. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. In accordance with the Power of Attorney on file with t…
  13. 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…
  14. PLR 201803007 — Definitions and Special Rules
    IRCPrivate Letter RulingsJan 19, 2018related by meaning
    …ct: ----------------------- Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:QP2 PLR - 124338-17 Date: October 20, 2017 Order A = -------------------------------------------------------------------------------------------- ---------------- Church C = --------------------------------- Directory D = --…
  15. PLR 201603025 — Nonqualified Deferred Compensation
    IRCPrivate Letter RulingsJan 15, 2016related 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 202126001 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsJul 2, 2021related by meaning
    …-- , ID No. --- -------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 101025-21 Date: April 09, 2021 Taxpayer = ------------------------------------------------------------------------------------- ----------------------- Plan = -------------------------------------------------------…
  19. PLR 202020006 — Governmental Plan
    IRCPrivate Letter RulingsMay 15, 2020related by meaning
    …taxpayer requesting it. Section 6110(k)(3) provides that it m ay not be used or cited as precedent. PLR - 118397-19 11 In accordance with the Power of Attorney on file with this office, a copy of this letter is being sent to each of your authorized representatives. Sincerely, Laura B. Warshawsky Chief, Qualified Plans …
  20. PLR 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------