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Go to Rev. Proc. 1975-49 (not yet in the library — opens the official source)
42 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 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…
  2. Rev. Proc. 2015-27 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi…
    IRCRevenue ProceduresApr 20, 2015related by meaning
    …special rules regarding established practices and procedures for 403(b) Plans.) .02 Section 4.11 of Rev. Proc. 2013–12 is revised by deleting all references to section 12.06 and replacing them with references to section 12.07, clarifying language regarding a defined contribution plan “to which” a contribution is made, …