IRCPrivate Letter RulingsMay 13, 2005related by meaning
…----- , ID No. -------------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:QP2
PLR-143261-04
Date:
February 07, 2005
Legend
Authority = -------------------------------------------------
EIN: ----------------
State Y = -----------
Authority Eligible Plan = -------------------------------------------…
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 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…
IRCPrivate Letter RulingsSep 25, 2020related by meaning
…--- , ID No. -----------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP4
PLR - 101580-20
Date:
Legend
Decedent = ------------------- --------
Estate A = ----------------------------------------
Personal Representative A = ---------------------
Personal Representative B = ---------------------…
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…
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…
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 200734022 — Mergers and Consolidations of Plans or Transfers of Plan Assets IRCPrivate Letter RulingsAug 24, 2007related by meaning
,
,
,
,
,
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 RulingsNov 2, 2007related by meaning
,
,
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 = -----…
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 RulingsNov 5, 2021related by meaning
ing a continuing action or
series of actions, the controlling facts change during the course of the transaction. See
Rev. Proc. 2021-1, section 11.05. This letter ruling is directed only to the taxpayer requesting it. Section 6110(k)(3)
provides that it may not be used or cited as precedent.
A copy of this letter has b…
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 RulingsMay 15, 2020related by meaning
…taxpayer requesting it. Section 6110(k)(3) provides
that it m ay not be used or cited as precedent.
PLR - 118397-19
11
In accordance with the Power of Attorney on file with this office, a copy of this letter is
being sent to each of your authorized representatives.
Sincerely,
Laura B. Warshawsky
Chief, Qualified 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…
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 8, 2019related by meaning
on file in this office, a co py of this ruling is being
furnished to your authorized representatives.
Sincerely,
John Glover
Senior Counsel, Branch 4 Associate Chief Counsel
(Financial Institutions and Products)
cc:
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.…
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: -------------------------------------------------- ----------------------------------------------------
-------------------------