IRCPrivate Letter RulingsJan 31, 2025
…------------------------------
Telephone Number:
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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…
IRCPrivate Letter RulingsNov 29, 2019related by meaning
…the controlling
facts change during the course of the transaction. See Rev. Proc. 2019-1, § 11.05 . PLR - 103682-19 4
Except as expressly provided herein, no opinion is expressed or implied concerning the
tax consequences of any aspect of any transaction or item discussed or referenced in
this letter.
This ruling is di…
IRCPrivate Letter RulingsAug 16, 2024
…ontact:
----------------------
Telephone Number:
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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…
IRCPrivate Letter RulingsSep 29, 2017
…---------------------------
Telephone Number:
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Refer Reply To:
CC:TEGE:EB:QP3
PLR - 139751-16
Date:
June 21, 2017
Legend:
Entity A = -----------------------------------------------------------------------
-------------------------------------------------------------
Religious Institute B = -------…
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…
PLR 202344010 — Limitations on Benefits and Contributions Under Qualified Plans IRCPrivate Letter RulingsNov 3, 2023related by meaning
…-----------
-----------------
Telephone Number:
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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 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 = ------------ ------------------…
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 RulingsJul 13, 2018related by meaning
action. See Re v. Proc. 2018-1, § 11.05.
PLR - 131938-17 6
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,
John T. Ricotta
Branch Chief
Qualified Plans Branch 3
(Tax Exempt & Government Entities)
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 RulingsJan 11, 2019related by meaning
…----------------------------
Telephone Number:
--------------------
Refer Reply To:
CC:TEGE:EB:QP 3
PLR - 113361-18
Date:
October 15, 2018
Decedent = ------------------------
Trust = --------------------------------------------
Subtrust = ---------------------------------------------------------
Trustee = -------------…
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 RulingsNov 23, 2007related by meaning
,
,
,
,
, ,
,
,
,
,
,
,
,
,
,
,
,
,
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.…
IRCPrivate Letter RulingsApr 29, 2005
… in section 457(e)(1)(A) of
the Code.
On September 30, 1999, the Internal Revenue Service ruled, in PLR
199952045, that the State Plan, as amended and restated at that time, was an
eligible state governmental deferred compensation plan as defined in section
457(b). The proposed State Plan has been amended and restated …
PLR 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets IRCPrivate Letter RulingsAug 24, 2007related by meaning
,
,
,
,
,
IRCPrivate Letter RulingsApr 29, 2005
…d in section
457(e)(1)(A) of the Code.
0n September 30, 1999, The Internal Revenue Service ruled in PLR
199952042, that the Model Plan, as amended and restated at that time was an
eligible state deferred compensation plan as defined in section 457(b). The
Model Plan has been amended and restated again to include a numb…
IRCPrivate Letter RulingsAug 14, 2009related by meaning
provides that this ruling may not be used or cited as precedent.
Sincerely,
Cheryl Press
Senior Counsel, Qualified Plans Branch 2
(Employee Benefits) (Tax Exempt & Government Entities)
Enclosu re: (1)
cc:
IRCPrivate Letter RulingsMar 26, 2004
…art icipants in the Plan include citizens of the
United States, as well as citizens of Country X.
2
PLR-145557-03
By a ruling letter, PLR 9040030, dated July 6, 1990, the Service ruled, in part,
that section 457 would not apply to compensation deferred under the Plan because the
Plan met the requirements of section 457…
IRCPrivate Letter RulingsJun 5, 2020related by meaning
…--- , ID No. -----------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP4
PLR - 112964-19
Date:
March 03, 2020
Legend
Taxpayer = ----------------------------------------------------------------------
HRA Plan = --------------------------------------------- -----
DC Plan = ---------------------…