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94 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. PLR 202624001 — Ruling under sections 408 and 401(a)(9) of the Internal Revenue Code (Code)
    IRCPrivate Letter RulingsJun 12, 2026
    …-- , ID No. ----------------- Telephone Number: --------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 114415-25 Date: February 20, 2026 Legend Decedent = ---------------------------------------------------------------------------- Taxpayer A = ------------------------------------------------ Taxpayer B = ----------…
  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 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 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    …---------------------------- Telephone Number: --------------------- Refer Reply To: CC:TEGE:EB:QP4 PLR - 123585-16 Date: January 25, 2017 State B = ------------------------ Plan X = -------------------------------------------------------- Plan Y = ------------------------------------------ Plan H = -------------------…
  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 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…
  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 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…
  9. 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)
  10. 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 = --------------------------------------------------------------------- -------------------------------------------------------…
  11. 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…
  12. PLR 200747022 — Church Plan
    IRCPrivate Letter RulingsNov 23, 2007related by meaning
    , , , , , , , , , , , , , , , , , ,
  13. 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…
  14. 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 ---…
  15. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -
  16. 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…
  17. 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 = ---------------------…
  18. 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 = --…
  19. PLR 201452027 — Foreign Situs Trust
    IRCPrivate Letter RulingsDec 26, 2014related by meaning
    tter ruling has been sent to your authorized representatives pursuant to a power of attorney on file in this office. If you wish to inquire about this ruling, please contact (ID ) at ( ) . Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Deleted copy of ruling letter Notice of Intention to Disclose CC: S…
  20. 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…