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Go to Rev. Proc. 2011-39 (not yet in the library — opens the official source)
53 documents · 0.31sAllIRCERISAPBGCJoint 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. Rul. 2011-3 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in …
    IRCRevenue RulingsJan 24, 2011
    INCOME TAX Rev. Proc. 2011-11 Rev. Proc. 2011-11 Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Ind…
  3. 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★ strong match
    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…
  4. Notice 2011-85 — This notice announces that the Treasury Department and the Service intend to amend the final regulations under section 411(b)(5) of the Code, which sets forth …
    IRCNoticesOct 31, 2011
    …ng rates under a cash balance or other statutory hybrid plan. Notices 2010-77 and 2010-90 modified. Rev. Proc. 2011-49 Rev. Proc. 2011-49 This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of the Code of the form of …
  5. 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★ strong match
    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 …
  6. Rev. Proc. 2019-39 — TABLE OF CONTENTS
    IRCRevenue ProceduresSuperseded related by meaning
    … OTHER DOCUMENTS, EFFECTIVE DATE, DRAFTING 31 INFORMATION SECTION 15. EFFECT ON OTHER DOCUMENTS .01 Rev. Proc. 2013-22 is modified by this revenue procedure. .02 Rev. Proc. 2017-18 is modified by th is revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective September 30, 2019. SECTION 17. DRAF…
  7. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018
    ow and Rev. Proc. 2018–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for…
  8. 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…
  9. Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th…
    IRCRevenue RulingsApr 21, 2014related by meaning
    …the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013–17, 2013–38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code). Rev. Rul. 2013–17 is amplified.
  10. 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…
  11. PLR 201811008 — Church Plan
    IRCPrivate Letter RulingsMar 16, 2018related by meaning
    …and accompanied by a penalty of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2017-1, 2017-1 I.R.B. 1, § 7.01(15)(b). This office has not verified any of the material submitted in support of the request for ruling, and such material is subject to verification on examination. The Associa…
  12. 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 …
  13. 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 …
  14. 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 …
  15. 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
    and superseded by this revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective January 1, 2017. SECTION 17. PUBLIC COMMENTS The Treasury Department and the IRS invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2016–51), Room 5203, Internal Revenue Servic…
  16. Rev. Proc. 2011-49 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t…
    IRCRevenue ProceduresModified Oct 31, 2011
    … January 31, 2011, as explained in the Service’s Summer 2010 Retirement News for Employers. [4] See Rev.Proc. 2008-50, 2008-2 C.B. 464, and Memorandum for Directors, EP Examinations and EP Rulings & Agreements, dated March 11, 2009, as posted http:/www.irs.gov/pub/irs-tege/corrective_amendments.pdf. [5] Form 8717, User…
  17. Rev. Proc. 2012-6 — 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, 2012★ strong match
    rules set forth in Rev. Proc. 2007-44. See, in particular, Part II of that revenue procedure. Determination letter does not apply to taxability issues .04 While a favorable determination letter may serve as a basis for determining deductions for employer contributions thereunder, it is not to be taken as an indication …
  18. 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…
  19. Rev. Proc. 2015-22 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, …
    IRCRevenue ProceduresMar 16, 2015related by meaning
    ee plans should be sent to: Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 201 West Rivercenter Boulevard Covington, KY 41011 Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to: Internal Revenue Service Attn: Pre-Approved Plans Coordinat…
  20. Rev. Proc. 2020-9 — This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Inter…
    IRCRevenue ProceduresJan 6, 2020related by meaning
    … than for hardship distributions made on or after January 1, 2020. .03 Pursuant to section 15.05 of Rev. Proc. 2016-37, the deadline, applicable to pre-approved plans, for adopting interim amendments with respect to the required amendments described in section 2.03 of this revenue procedure and all amendments that are …