Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl… IRCRevenue ProceduresSep 20, 2021
3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted.
.04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2).
.06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted.
SECTION 4. FUTURE MODIFICATION …
Rev. Rul. 2008-13 — Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of sectio… IRCRevenue RulingsMar 10, 2008related by meaning
…or (1) termination without “cause” or for “good reason” or (2) voluntary retirement.
ADMINISTRATIVE
Rev. Proc. 2008-16 Rev. Proc. 2008-16 Like-kind exchanges of rental property that is used for personal purposes. This procedure provides a safe harbor under which the Service will not challenge whether a property that is…
IRCCourt RulingsAug 16, 2005
… However, on November 28, 2001, the balance in
the joint savings account was $57,878.32.
As stated previously, petitioner and Mr. Glenn reported
pension and annuity income of $165,838 on their joint Federal
income tax return for taxable year 2001. However, they did not
IRCCourt RulingsApr 26, 2005
dial amendment period in·which to adopt GUST plan
amendments. Rev. Proc. 99-23, 1999-16 I.R.B. 5,
provides that the GUST remedial amendment period for nongovernmental plans ends on the last day of the first
plan year beginning on or after January 1, 2000. * * *
The end of the, GUST remedial amendment period is the
dead…
IRCPrivate Letter RulingsNov 2, 2001related by meaning
See section 12.04 of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 46.
However, when the criteria in section 12.05 of Rev. Proc. 2001-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely yours,
ROBERT D. PATCHELL
Acting Chief, Qualified Plans Branch 2
Office of the…
IRCPrivate Letter RulingsJan 17, 2003related by meaning
See section 12.04 of Rev. Proc. 2002-1, 2002-1 I.R.B. 1, 50.
However, when the criteria in section 12.05 of Rev. Proc. 2002-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely yours,
ROBERT D. PATCHELL
Chief, Qualified Plans Branch 2
Office of the Associ…
Rev. Proc. 2005-76 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… IRCRevenue ProceduresDec 12, 2005related by meaning
… the reforming amendment in order to be eligible for certain treatment described in section 3.01 of Rev. Proc. 2005-23 is extended to January 1, 2007. Accordingly, the date as of which a plan must provide for the payment of retroactive benefits (as described in section 3.03(2) of Rev. Proc. 2005-23) is extended to Janu…
IRCPrivate Letter RulingsJan 19, 2001related by meaning
…orary or final regulations are inconsistent with any
conclusion in the ruling. See section 12.04 of Rev. Proc. 2000-1, 2000-1 I.R.B. 4, 46. However, when the criteria in section 12.05 of Rev. Proc. 2000-1 are satisfied, a ruling
is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely…