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94 documents · 0.29sAllIRCERISAPBGCJoint 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 202621003 — Individual Retirement Accounts
    IRCPrivate Letter RulingsMay 22, 2026related by meaning
    R - 114545-25 6 cc: ---------------------------------------------- ----------------------------------------------- ----------------------------------- -----------------------------------
  3. 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…
  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 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 = = ------------------------------------------------------------------------------------------ ---------------------------------------------------------------------------…
  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 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…
  8. 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…
  9. 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 = ------------------------------------------------------------------------ ------------------------------…
  10. PLR 200738024 — Additional Tax
    IRCPrivate Letter RulingsSep 21, 2007related by meaning
    ,
  11. 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…
  12. 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…
  13. PLR 201831004 — Individual Retirement Accounts
    IRCPrivate Letter RulingsAug 3, 2018related by meaning
    …, the controlling facts change during the course of the transaction. See Rev. Proc. 2018-1, § 11.05 PLR - 110889-18 5 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, Jason Levine Senior Technician Reviewer Qualified Pla…
  14. 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…
  15. 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 ---…
  16. PLR 202111004 — Exceptions
    IRCPrivate Letter RulingsMar 19, 2021related by meaning
    …--- , ID No. - ---------------- Telephone Number: ------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 112381-20 Date: December 21, 2020 Legend Company = --------------------------- DB Plan = --------------------------------------------------------------------- -------------------------------------------------------…
  17. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -
  18. PLR 200737046 — Tax on Prohibited Transactions
    IRCPrivate Letter RulingsSep 14, 2007related by meaning
    , , , , , , , , , , , , , , , , , ,
  19. PLR 201946006 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 15, 2019related by meaning
    y on file in this office, a copy of this ruling is being furnished to your authorized representatives. Sincerely, John Glover Senior Counsel, Branch 4 Associate Chief Counsel (Financial Institutions and Products)
  20. PLR 202211001 — Minimum Funding Waiver
    IRCPrivate Letter RulingsMar 18, 2022related by meaning
    …questing it. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. PLR - 106442-21 4 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, Janet Laufer Senior Technician Reviewer, Qualified Pl…