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91 documents · 0.38sAllIRCERISAPBGCJoint Board
  1. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    …------------------------------ Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP3 PLR - 123645-23 Date: June 03, 2024 Taxpayer = -------------------------------------------------------------------- Plan A = -----------------------------------------------------------------------------------------------…
  2. PLR 200738024 — Additional Tax
    IRCPrivate Letter RulingsSep 21, 2007related by meaning
    ,
  3. PLR 202210004 — Unrealized Appreciation of Employer's Securities
    IRCPrivate Letter RulingsMar 11, 2022related by meaning
    …--- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP3 PLR - 112806-21 Date: December 10, 2021 Company A = --------------------------------------------------------------------------------------------- --------------------------------------------------------------------------…
  4. PLR 202035010 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsAug 28, 2020related by meaning
    … the controlling facts change during the course of the transaction. See Rev. Proc. 2020-1, § 11.05. PLR - 129378-19 7 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, ______________________________ Neil Sandhu Senior Tec…
  5. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008
    …t (Amended Plan 1). This amended plan of rehabilitation was the subject of a private letter ruling, PLR 9544026 (issued on August 4, 1995). Objections of interested parties and changes in the financial condition of Ceding Company resulted in abandoning this amended plan of rehabilitation. On Date 7, the Rehabilitator f…
  6. PLR 202417010 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsApr 26, 2024related by meaning
    …-- , ID No. ------------------ Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 115761-23 Date: January 29, 2024 Taxpayer = -------------------------------------------------------------------------- --------------------------------------------- Bank or Trustee = -------------------------------…
  7. PLR 202525012 — Medical, Etc. Benefits
    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 …
  8. PLR 202031007 — Required Distributions
    IRCPrivate Letter RulingsJul 31, 2020related by meaning
    …-- , ID No. ----------------- Telephone Number: ---------------- ---- Refer Reply To: CC:EEE:EB:QP4 PLR - 126605-19 Date: May 20, 2020 Legend Decedent = --------------------- Estate A = ---------------------------------- Personal Representative B = -------------------- IRA X = --------------------------- Trust Y = ----…
  9. PLR 201924013 — Required Distributions
    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 = -…
  10. 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…
  11. 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 …
  12. PLR 200519022 — Year of Inclusion in Gross Income
    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 = -------------------------------------------…
  13. 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…
  14. PLR 201945024 — Year of Deduction
    IRCPrivate Letter RulingsNov 8, 2019related by meaning
    …- , ID No. ------------------ Telephone Number: --------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 129901-18 Date: August 08, 2019 LEGEND Company = ----------------------------------------------- Plan = --------------------------------------------------------------------- Trust = --------------------------------…
  15. PLR 200604040 — Year of Deduction
    IRCPrivate Letter RulingsJan 27, 2006related by meaning
    --
  16. 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…
  17. PLR 202434006 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsAug 23, 2024related by meaning
    …---- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:HW PLR - 122901-23 Date: May 20, 2024 Legend Taxpayer = -------------------- Dear ------------ : This letter responds to your letter dated October 26, 2023, supplemented by your correspondence dated April 3, 2024, requestin…
  18. 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…
  19. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026related by meaning
    unsel, Qualified Plans Branch 4 (Employee Benefits, Exempt Organizations, and Employment Taxes) cc: -------------------------------------------------- ---------------------------------------------------- -------------------------
  20. PLR 199916023 — Taxation of Employee Annuities (Taxable v. Not Taxable)
    IRCPrivate Letter RulingsApr 23, 1999
    …lin Station Washington, DC 20044 Person to Contact: Telephone Number: Refer Reply To: CC:DOM:CORP:2-PLR-110785-98 Date: January 21, 1999 LEGEND: Target = Mutual Holding = Stock Holding = Stock Holding 2 = State A = State B = Year 1 = This letter is in reply to a letter dated May 8, 1998, and supplemental correspondence…