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61. PLR 200526022 — Year of Deduction
    IRCPrivate Letter RulingsJul 1, 2005related by meaning
    --- - ,
62. PLR 202505018 — Minimum Funding Standards
    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…
63. PLR 201848011 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 30, 2018related by meaning
    …, ID No. ------------------ Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:QP1 PLR - 110249-18 Date: August 30, 2018 Taxpayer = --------------------------------------------------------------- Plan 1 = ---------------------------------------------------------------------------- Plan 2 = ------------…
64. PLR 202433005 — Minimum Funding Waiver
    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…
65. PLR 201611003 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsMar 11, 2016related by meaning
    …ontact: -------------------- Telephone Number: --------------------- Refer Reply To: CC:TEGE:EB:H W PLR - 121608-15 Date: December 3, 2015 Legend: Taxpayer = ---------------------------------- Parent Company = ------------------------------------ Retirement Plan A = -------------------------------------------- Retireme…
66. PLR 201739010 — Church Plan
    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 = -------…
67. PLR 202210004 — Unrealized Appreciation of Employer's Securities
    IRCPrivate Letter RulingsMar 11, 2022related by meaning
    …--- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP3 PLR - 112806-21 Date: December 10, 2021 Company A = --------------------------------------------------------------------------------------------- --------------------------------------------------------------------------…
68. PLR 201546012 — Qualified Governmental Excess Benefit Plans
    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…
69. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019
    … Contact: -------------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:H W PLR - 116667-18 Date: March 28, 2019 Legend: Taxpayer = -------------------------- Trust A = -------------------------------------------------------------------------------------------------------- ------ Trust B = -----…
70. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    …----------- ----------------- Telephone Number: -------------------- Refer Reply To: CC:TEGE:EB:QP4 PLR - 118480-18 Date: November 28, 2018 Legend: Decedent = ------------------- Estate A = -------------------------------- Executor B = -------------------- IRA X = -------------------------------------------------------…
71. PLR 201825012 — Treatment of Funded Welfare Benefit Plans
    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 = ------------ ------------------…
72. PLR 201945006 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 8, 2019related by meaning
    …or effects resulting from, the transaction which are not specifically covered by the above rulings. PLR - 101336-19 5 This ruling letter is directed only to the taxpayer who requested i t. Section 6110(k)(3) provides that it may not be used or cited as precedent. A copy of this letter should be attached to the federal …
73. PLR 200113009 — Treatment of Funded Welfare Benefit Plans
    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…
74. PLR 202547007 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsNov 21, 2025related by meaning
    …--- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP3 PLR - 107204-25 Date: August 22, 2025 Legend Taxpayer = ------------------------------------------------------------ Pension Plan I = ------------------------------------------------------------------ ----------------- P…
75. PLR 199932031 — Treatment of Funded Welfare Benefit Plans
    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…
76. PLR 200648033 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
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77. PLR 200840034 — Eligible Deferred Compensation Plan Defined
    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…
78. PLR 200520005 — Eligible Deferred Compensation Plan Defined
    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.…
79. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026related by meaning
    unsel, Qualified Plans Branch 4 (Employee Benefits, Exempt Organizations, and Employment Taxes) cc: -------------------------------------------------- ---------------------------------------------------- -------------------------
80. PLR 200517004 — Eligible Deferred Compensation Plan Defined
    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 …