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…
IRCPrivate Letter RulingsSep 14, 2007related by meaning
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IRCPrivate Letter RulingsJan 31, 2025
…------------------------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP3
PLR - 116971-24
Date:
October 25, 2024
Dear ------------------ :
The purpose of this letter is to inform -------------------------------------------- (Taxpayer) that
the private letter ruling (PLR 202435007) issued to Ta…
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…
IRCPrivate Letter RulingsAug 16, 2024
…ontact:
----------------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP2
PLR - 122455-23
Date:
May 13, 2024
Dear ---------------- :
This letter constitutes notice that the conditions applicable to the waiver of the minimum
funding standard for the Plan (PLR - 115183-20) previously granted for…
PLR 201538022 — Exclusive Benefit of Employees or Their Beneficiaries IRCPrivate Letter RulingsSep 18, 2015related by meaning
…-------- , ID No. ----------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:QP2
PLR - T - 103108-15
Date:
June 16, 2015
Employer = ----------------------------------------------------
Plan = ------------------------------------------------------------------------------------
Date 1 = ---------------…
IRCPrivate Letter RulingsSep 29, 2017
…---------------------------
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:QP3
PLR - 139751-16
Date:
June 21, 2017
Legend:
Entity A = -----------------------------------------------------------------------
-------------------------------------------------------------
Religious Institute B = -------…
PLR 202344010 — Limitations on Benefits and Contributions Under Qualified Plans IRCPrivate Letter RulingsNov 3, 2023related by meaning
…-----------
-----------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP 3
PLR - 103488-23
Date:
August 09, 2023
County A
State B
Plan C
Category D Employees
Date 1
Date 2
=
=
=
=
=
=
------------------------------------------------------------------------------------------
--------------------…
IRCPrivate Letter RulingsNov 13, 2015
…cation: Not
Applicable
Person To Contact:
, ID No.
Telephone Number:
Refer
Reply To:
CC:TEGE:EB:QP4
PLR-T-102477-15
Date:
June 16, 2015
PLR-T-102477-15
2
StateN =
Statute S =
Dear
This
letter is in response to your ruling request, submitted by your authorized
representative, dated November
8, 2012, as supplemented by c…
IRCPrivate Letter RulingsJul 2, 2021related by meaning
…-- , ID No. --- --------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 101025-21
Date:
April 09, 2021
Taxpayer = -------------------------------------------------------------------------------------
-----------------------
Plan = -------------------------------------------------------…
IRCPrivate Letter RulingsSep 23, 2016related by meaning
…n To Contact:
Gregory Burns
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 101580-16
Date:
June 16, 2016
Legend:
Taxpayer = --------------------------------------
Company A = -------------------------------------
Company B = -----------------------------------
Retirement Plan A = --------…
IRCPrivate Letter RulingsJun 22, 2018
…act:
---------------------
Telephone Number:
----------- -----------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 130292-17
Date:
March 20, 2018
Legend:
Taxpayer = --------------------------------------
Trust = ------------------------------------------------------------------------------
Plan = ------------ ------------------…
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 = -------------------------------…
IRCPrivate Letter RulingsMar 30, 2001
…timate expenses associated with this exclusive purpose. ”
The Service previously issued to Taxpayer PLR 9701010 regarding the
treatment of the Insurance Contract in connection with Taxpayer ’ s spinoff of
3
Corporation. In that PLR, the Service addressed the transfer of assets the RLR to a
retired lives reserve under a…
IRCPrivate Letter RulingsDec 14, 2018related by meaning
…---------
-----------------
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:QP4
PLR - 109716-18
Date:
September 14, 2018
Legend:
Taxpayer A = -----------------------
Company B = -----------------------------
Plan C = -----------------------------------------------------------
Year D = -------
Year E…
IRCPrivate Letter RulingsAug 13, 1999
…he Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:DOM:P&SI:3 PLR-111205-98
Date:
May 14, 1999
LEGEND
:
Corporation =
Company =
Plan =
Trust =
Trustee =
State =
Exempt Trusts =
Date 1 =
Date 2 =
Dear :
This letter responds to your letter dated May 4, 1998, and subsequent
correspond…
IRCPrivate Letter RulingsNov 23, 2007related by meaning
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IRCPrivate Letter RulingsOct 3, 2008
…---- , ID No. -------------
Telephone Number:
---------------------
Refer Re ply To:
CC:TEGE:EB:QP2
PLR - 148503-07
Date:
June 25, 2008
PLR - 148503-07 2
The Plan also permits C to establish a program allowing participants to
take loans from their plan accounts, subject to certain restrictions. Loans made
under the Pla…
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…
IRCPrivate Letter RulingsMay 20, 2005
…the State X deferred compensation
plans. It is represented that Y is an instrumentality of State X.
PLR-137978-04
2
Effective July 25, 1979, the Board established Plan A pursuant to State X
statutes. Plan A was amended and restated by Board on October 25, 2001. Plan A
was last amended by the Board on February 28, 2002.…