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93 documents · 0.32sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. 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 = = = = = = ------------------------------------------------------------------------------------------ --------------------…
  5. 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…
  6. 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 = -------------------------------------------------------…
  7. 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 = -------…
  8. PLR 201831004 — Individual Retirement Accounts
    IRCPrivate Letter RulingsAug 3, 2018related by meaning
    …, the controlling facts change during the course of the transaction. See Rev. Proc. 2018-1, § 11.05 PLR - 110889-18 5 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, Jason Levine Senior Technician Reviewer Qualified Pla…
  9. 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…
  10. PLR 202031007 — Required Distributions
    IRCPrivate Letter RulingsJul 31, 2020related by meaning
    …-- , ID No. ----------------- Telephone Number: ---------------- ---- Refer Reply To: CC:EEE:EB:QP4 PLR - 126605-19 Date: May 20, 2020 Legend Decedent = --------------------- Estate A = ---------------------------------- Personal Representative B = -------------------- IRA X = --------------------------- Trust Y = ----…
  11. 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 = ------------ ------------------…
  12. 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 = --------------------------------------------------------------------------------------------- --------------------------------------------------------------------------…
  13. 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…
  14. PLR 201434028 — Required Distributions
    IRCPrivate Letter RulingsAug 22, 2014related by meaning
    leted copy of ruling letter Notice of Intention to Disclose cc: xxxxx XX XXX XXX XX XXX XX XX XXX xxxxx xxxxx XX XXX xxxxx xxxxx Sincerely, /}y~ i~ ~~ William B. Hulteng, Manager Employee Plans Technical Group
  15. 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…
  16. 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: -------------------------------------------------- ---------------------------------------------------- -------------------------
  17. 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…
  18. PLR 200604040 — Year of Deduction
    IRCPrivate Letter RulingsJan 27, 2006related by meaning
    --
  19. PLR 201625005 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsJun 17, 2016related by meaning
    …: ------------------------- Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:H W PLR - 131579-15 Date: March 11, 2016 LEGEND : Taxpayer = ---------------------------------------------------------- State = ------- HRA Plan = ---------------------------------------------------------------------------- …
  20. 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 …