IRCPrivate Letter RulingsMay 13, 2005related by meaning
…----- , ID No. -------------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:QP2
PLR-143261-04
Date:
February 07, 2005
Legend
Authority = -------------------------------------------------
EIN: ----------------
State Y = -----------
Authority Eligible Plan = -------------------------------------------…
IRCPrivate Letter RulingsJul 1, 2005related by meaning
---
-
,
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…
IRCPrivate Letter RulingsMar 1, 2019related by meaning
…-----------
-----------------
Telephone Number:
--------------------
Refer Reply To:
CC:TEGE:EB:QP4
PLR - 118480-18
Date:
November 28, 2018
Legend:
Decedent = -------------------
Estate A = --------------------------------
Executor B = --------------------
IRA X = -------------------------------------------------------…
IRCPrivate Letter RulingsMay 13, 2005related by meaning
…----- , ID No. -------------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:QP2
PLR-143260-04
Date:
February 07, 2005
Legend
Center = ------------------------------------------------------------------
EIN: ----------------
State Y = -----------
Center Eligible Plan = --------------------------------…
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 = ---------------------…
IRCPrivate Letter RulingsJun 20, 2025
…ication: Not Applicable
Person To Contact:
, ID No.
Telephone Number:
Refer Reply To:
CC:EEE:EB:QP3
PLR-121475-24
Date:
March 26, 2025
Legend
Taxpayer =
Pension Plan =
Retiree Health and Welfare Plan =
Retiree Self-Funded Health Plan =
Retiree Insured Welfare Benefit =
Plan
Health and Welfare Plan =
Self-Funded Health …
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…
IRCPrivate Letter RulingsJun 14, 2019
…ntact:
---------------------
Telephone Number:
----------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 127211-18
Date:
March 15, 2019
Legend:
Decedent = ---------------------
Trust T = ----------------------------------------------------
Child A = ----------------------
Child B = ------------------------
Child C = -…
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 = ---------------------------------------------------------------------
-------------------------------------------------------…
PLR 202451014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) IRCPrivate Letter RulingsDec 20, 2024
…-------------------------------
Telephone Number:
--------------------
Refer Reply To:
CC:EE:EB:QP2
PLR - 109130-24
Date:
September 24, 2024
Taxpayer A =
Taxpayer B =
Employer =
Retirement Annuity 1 =
Retirement Annuity 2 =
Retirement Annuity 3 =
Custodian =
Trust 1 =
Trust 2
=
Date 1 =
Date 2 =
Date 3 =
Date 4 =
Date …
IRCPrivate Letter RulingsJun 13, 2014related by meaning
…act:
------------------------
Telephone Number:
--------------------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 127298-13
Date:
December 05, 2013
Legend:
Taxpayer = ---------------------------------------
Union = -----------------------------------------------------------------------
-----------------------------------------…
PLR 201151001 — Optional Treatment of Elective Deferrals as Roth Contributions IRCPrivate Letter RulingsDec 23, 2011
…adopted by State S
and other employers which are state or local governmental entit ies within State
PLR - 107040-11 2
S. The other governmental entities within State S which are permitted to adopt
the Plan are represented to be eligible employers as described in section
457(e)(1)(A) of the Code.
On December 23, 2004, t…
IRCPrivate Letter RulingsAug 22, 2014related by meaning
leted copy of ruling letter
Notice of Intention to Disclose
cc:
xxxxx
XX XXX XXX
XX
XXX XX XX
XXX
xxxxx
xxxxx
XX XXX
xxxxx xxxxx
Sincerely,
/}y~ i~ ~~ William B. Hulteng, Manager
Employee Plans Technical Group
IRCPrivate Letter RulingsJan 27, 2006related by meaning
--
IRCPrivate Letter RulingsMar 11, 2016related by meaning
…ontact:
--------------------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 121608-15
Date: December 3, 2015
Legend:
Taxpayer = ----------------------------------
Parent Company = ------------------------------------
Retirement Plan A = --------------------------------------------
Retireme…
PLR 200208017 — Taxation of Employee Annuities (Taxable v. Not Taxable) IRCPrivate Letter RulingsFeb 22, 2002
… the Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:CORP:B06-PLR-139821-01
Date:
November 23, 2001
Legend
Company =
Mutual Holding =
Stock Holding =
Subsidiary 1 =
State X =
State Y =
Year A =
Year B =
Year C =
Agreement X =
Date A =
Date B =
Date C =
2
PLR-139821-01
Date D =
Busi…
IRCPrivate Letter RulingsOct 19, 2007related by meaning
,
,
,
,
PLR 199941023 — Taxation of Employee Annuities (Taxable v. Not Taxable) IRCPrivate Letter RulingsOct 15, 1999
…he Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:DOM:CORP:3–PLR–119113–98
Date:
July 14, 1999
Mutual =
Group =
Company =
State A =
State B =
Court =
Date 1 =
Date 2 =
Date 3 =
Date 4 =
Date 5 =
- 2 -
PLR-119113-98
Closing Date =
x
=
This letter replies to a request for rulings, d…
IRCPrivate Letter RulingsJun 2, 2017related by meaning
…the controlling
facts change during the course of the transaction. See Rev. Proc. 2017-1, § 11.05 .
PLR - 127008-16 4 Except as expressly provided herein, no opinion is expressed or implied concerning the
tax consequences of any aspect of any transaction or item discussed or referenced in
this letter.
This ruling is di…