IRCPrivate Letter RulingsMay 31, 2013related by meaning
…xpayer who requested it. Section
6110(k)(3) provides that it may not be used or cited as precedent.
PLR - 150157-11 12 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,
/s/
DONALD J. DREES, JR.
Senior Technician Reviewer,…
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 …
IRCPrivate Letter RulingsAug 17, 2018related by meaning
…Contact:
-----------------
Telephone Number:
------------- ---------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 135085-17
Date:
May 10, 2018
Legend
Taxpayer = ------------------------------------
Trust = ---------------------------------------------------------------------------------------------
-------------- -------------…
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 RulingsMay 11, 2018related by meaning
…---------
-----------------
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:QP4
PLR - 127236-17
Date:
February 08, 2018
Legend:
Plan = ---------------------------------------------------------------------------------
---------------------------------------------------------------------------------
-…
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 RulingsOct 16, 2015related by meaning
estions regarding this ruling, you may contact
at
Enclosures:
Notice of Intention to Disclose
Deleted
copy of this letter
cc:
Sincerely yours,
~tO. w~ Carlton A. Watkins, Manager
Employee Plans Technical Group 1
IRCPrivate Letter RulingsMar 28, 2003
…he Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:TEGE:EB:EC-PLR-116272-02
Date:
December 20, 2002
Legend
Entity =
State X =
Member =
Federal Government Agency =
State Commission A =
State Commission B =
Business Y =
Dear :
This is in response to your letter of February 13, 2002, …
PLR 201013052 — Exclusive Benefit of Employees or Their Beneficiaries IRCPrivate Letter RulingsApr 2, 2010related by meaning
--- to make that
determination.
-------------------- asked that he have a W LI opened for -------------- . If you have questions for ----------------- -------- yo u can call him at --------------------- .
-------------------
PLR 200344022 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income IRCPrivate Letter RulingsOct 31, 2003
…f the Treasury
Washington, DC 20224
Person to Contact:
Telephone Number:
Refer Reply To:
CC:ITA:4 – PLR-106149-03
Date:
July 24, 2003
LEGEND:
B =
Date 1 =
Date 2 =
Date 3 =
Date 4 =
Date 5 =
$X =
$Y =
$Z =
Dear :
This letter is in response to your ruling request regarding the tax treatment of attorneys’
fees paid by B …
PLR 200226012 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJun 28, 2002
…anklin Station
Washington, DC 20044
Person to Contact:
Telephone Number:
Refer Reply To:
CC:PSI:4 - PLR-118057-00
Date: March 20, 2002
Re:
Legend
Taxpayer =
Foreign Country =
Foundation =
Corporation =
X =
Founder =
Shareholder Agreement =
Mother =
Date 1 =
Date 2 =
Sister =
Brother =
Year 1 =
Y =
Shareholder Stock Poo…
PLR 201923016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan IRCPrivate Letter RulingsJun 7, 2019related by meaning
…-- , ID No. ------------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 123446-18
Date:
March 05, 2019
Legend
Date 1 = ---------------------
Date 2 = --------------------
Date 3 = ------------------------
Trust = ----------------------------------------------------------
Decedent = ---…
PLR 202624001 — Ruling under sections 408 and 401(a)(9) of the Internal Revenue Code (Code) IRCPrivate Letter RulingsJun 12, 2026
…-- , ID No. -----------------
Telephone Number:
---------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 114415-25
Date:
February 20, 2026
Legend
Decedent = ----------------------------------------------------------------------------
Taxpayer A = ------------------------------------------------
Taxpayer B = ----------…
IRCPrivate Letter RulingsNov 14, 2014related by meaning
This
letter is directed only to the taxpayer who requested it. Section 6110(k)(3)
of the Code provides that it may not be used or cited as precedent. If you wish to inquire about this ruling, please contact
(ID ) at Please address all correspondence to SE:T:EP:RA:T1.
Enclosures:
Notice of Intention to Disclose
Deleted …