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52 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. PLR 202548003 — Church Plan
    IRCPrivate Letter RulingsNov 28, 2025related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202548003 Release Date: 11/28/2025 Index Number: 414.08-00 ----------------------------- -------------------------------------------- ------------------------------------------------------------ ---------------- ----------------------- Thi…
  2. 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 …
  3. PLR 201811008 — Church Plan
    IRCPrivate Letter RulingsMar 16, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201811008 Release Date: 3/16/2018 Index Number: 414.08-00 ------------------------------------------------------- ------------------------------------------------------------ ------------------------------------------ --------------------…
  4. Rev. Proc. 2004-25 — Remedial amendment period; disqualifying provisions; December 31, 2001. This procedure extends the remedial amendment period under section 401(b) of the Code w…
    IRCRevenue ProceduresApr 19, 2004related by meaning
    …TRRA, will end no earlier than the end of the plan’s 2005 plan year. SECTION 4. EFFECTIVE DATE This revenue procedure is effective April 19, 2004. DRAFTING INFORMATION The principal author of this revenue procedure is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further informa…
  5. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    the issuance of Rev. Rul 2002-46, any taxpayer could request consent under the advance consent procedures of Rev. Proc. 97-27 to change its accounting method for deducting employer contributions attributable to compensation earned by plan participants after the end of the taxable year. Following the issuance of Rev. Ru…
  6. Rev. Proc. 2005-16 — This document contains revised procedures for pre-approved plans (master and prototype plans and volume submitter plans). It also provides that the Service wil…
    IRCRevenue ProceduresSuperseded Mar 7, 2005related by meaning
    …icle 4 (Residence) of the Convention, and pursuant to the authority of Article 24 (Mutual Agreement Procedure) of the Convention, the Competent Authorities agree that, in applying the Convention, income paid to and through such an entity is considered to be derived by a resident of the Contracting State to the extent o…
  7. 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
    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…
  8. 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…
  9. PLR 201538024 — Church Plan
    IRCPrivate Letter RulingsSep 18, 2015related by meaning
    priate party. While this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. Sincerely, Joyce Kahn Acting Branch Chief, Qualified Plans Branch 4 (Employee Benefits) (Tax Exempt & Government Entities) cc:
  10. PLR 201739010 — Church Plan
    IRCPrivate Letter RulingsSep 29, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201739010 Release Date: 9/29/2017 Index Number: 414.08-00 ------------------------------------------------------------ ----------------------------- ---------------------------- ----------------------------------- ------------------------…
  11. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …fund does not constitute a qualified total distribution. See Wittstadt v. Commissioner , T.C. Memo. 1995492; Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Adler v. Commissioner , T.C. Memo. 1995-148; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissioner ,…
  12. T.C. Memo. 2002-166 — Wayne A. McFadden v. Commissioner
    IRCCourt RulingsJul 2, 2002
    … because he believed that California’s antideficiency statute, section 580b of the California Civil Procedure Code (2002), precluded any recovery. Petitioner made the monthly payments on the Great Western loan from September 1995 through December 1995. Petitioner paid - 13 - the earthquake and homeowner’s insurance and…