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Go to Rev. Proc. 2010-5 (not yet in the library — opens the official source)
49 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …
  2. Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 4, 2010
    d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion…
  3. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …ployee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1995-1 C.B. 694; Rev. Proc. 96-29, 1996-1 C.B. 693; Rev. Proc…
  4. Rev. Proc. 2022-40 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
    IRCRevenue ProceduresNov 21, 2022
    ev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2019-20, 2019-20 IRB 1182, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425. 2 For purposes of this revenue procedure, references to Rev. Proc. 2019-39 are to Rev. Proc. 2019-39, as modified by Notice 2020-35, 2020-25 IRB 948, Rev. Proc. 2020-40,…
  5. Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.…
    IRCRevenue RulingsModified Jan 10, 2011related by meaning
    f administrative remedies for purposes of declaratory judgment under section 7428. Rev. Proc. 2010-9 superseded. Rev. Proc. 2011-10 Rev. Proc. 2011-10 This document sets forth updated procedures with respect to issuing rulings and determination letters on private foundation status under section 509(a) of the Code, oper…
  6. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016related by meaning
    …T ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT SECTION 15. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2013–12, Rev. Proc. 2015–27, and Rev. Proc. 2015–28 are modified and superseded by this revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective January 1, 2017. SECTION 17. PUBLIC COM…
  7. Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 5, 2009
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  8. Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 2, 2007
    Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  9. Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2005related by meaning
    ion letters, see, respectively, section 8 of Rev. Proc. 2005-4 (this Bulletin) and section 3.02 of Rev. Proc. 2005-6 (this Bulletin). .02 Changes. (1) New section 3.01(2) (Section 61—Gross Income Defined) has been added. (2) Section 3.01(14) (Section 121—Exclusion of Gain from Sale of Principal Residence) has been modi…
  10. Rev. Proc. 2006-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2006
    Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  11. Rev. Proc. 2007-49 — Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Comm…
    IRCRevenue ProceduresJul 23, 2007related by meaning
    …yer adopting a pre-approved plan that had been submitted by the deadline set forth in section 16 of Rev. Proc. 2007-44). .02 Any application for an opinion or advisory letter submitted by sponsors and practitioners, including word-for-word identical adopters and minor modifier placeholder applications, should be mailed…
  12. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018related by meaning
    compensation” pursuant to Rev. Rul. 2002–27, 2002–1 C.B. 925. For rules relating to a failure to adopt a Good Faith Amendment, see Rev. Proc. 2013–12. (B) “Interim Amendment” means an amendment with respect to a disqualifying provision that results in the failure of the plan to satisfy the qualification requirements of…
  13. Rev. Rul. 2017-22 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsNov 27, 2017related by meaning
    …yees under certain circumstances relating to the California Wildfires that began on October 8, 2017 Rev. Proc. 2017–59 Rev. Proc. 2017–59 This revenue procedure modifies Rev. Proc. 2015–13, 2015–5 I.R.B. 419, as clarified and modified by Rev. Proc. 2015–33, 2015–24 I.R.B. 1067, and as modified by Rev. Proc. 2016–1, 201…
  14. Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 7, 2008
    d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion…
  15. Rev. Proc. 2015-36 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
    IRCRevenue ProceduresJul 6, 2015
    …tions as to the exempt status of related trusts or custodial accounts. .02 Nonapplicability of this Revenue Procedure to IRAs (including traditional IRAs, Roth IRAs, SEPS, and Simple IRAs) and section 403(b) Plans - Opinion letters will not be issued under this revenue procedure for prototype plans intended to meet the…
  16. Rev. Proc. 2011-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2011
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  17. Rev. Proc. 2010-52 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat…
    IRCRevenue ProceduresDec 27, 2010related by meaning
    829-5500 (a toll-free number), or write for guidance to the following address: Internal Revenue Service Commissioner, TE/GE Attention: SE:T:EP:RA:T:A2 1111 Constitution Avenue, N.W. Washington, D.C. 20224 In appropriate instances, pre-submission conferences may be afforded in addition to conferences available under Rev…
  18. Notice 2010-77 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P…
    IRCNoticesDec 20, 2010
    on of the deadline for adopting plan amendments provided by this notice. Notice 2009-97 and Rev. Proc. 2007-44 modified. Notice 2010-80 Notice 2010-80 This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eligible for …
  19. Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresJan 22, 2013related by meaning
    …ng the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election. Announcement 2013-8 Announcement 2013-8 This document solicits recommendations and/or comments regar…
  20. Rev. Proc. 2005-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2005
    … etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures: (1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2005-4, page , this Bulletin. (2) M&P plans: See Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified …