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61 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. PLR 200229001 — Ineligible Plans
    IRCPrivate Letter RulingsJul 19, 2002related by meaning
    …orary or final regulations are inconsistent with any conclusion in the ruling. See section 12.04 of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 46. However, when the criteria in section 12.05 of Rev. Proc. 2001-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely…