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
…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…
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 --------------------- .
-------------------
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 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, …
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:
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 …
IRCPrivate Letter RulingsJun 2, 2017related by meaning
e xamination. The Associate office will revoke
PLR - 131151-16 4
or modify a letter ruling and apply the revocation retroactively if there has been a misstatement or omission of controlling facts; the facts at the time of the transaction are
materially different from the con trolling facts on which the ruling was based…
PLR 202435008 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsAug 30, 2024
…---- , ID No. -----------------
Telephone Number:
-------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 123836-23
Date: June 4, 2024
Legend:
Taxpayer = ----------------------------------------------------------------
DB Plan = --------------------------------------------------------------------
DC Plan = ------------…
IRCPrivate Letter RulingsSep 5, 2014related by meaning
ntact
(ID ) at (
) .
Please address all correspondence to
SE:T:EP:RA:T1.
Enclosures:
Deleted
copy of ruling letter
Notice of Intention to Disclose
cc: Sincerely yours, • • ~
~,we
Carlton A. Watkins, Manager
Employee Plans Technical Group 1
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…
IRCPrivate Letter RulingsDec 26, 2014related by meaning
tter ruling has been sent to your authorized representatives
pursuant to a power
of attorney on file in this office. If you wish to inquire about this ruling, please contact (ID ) at (
) .
Please address all
correspondence
to SE:T:EP:RA:T1.
Enclosures:
Deleted
copy of ruling letter
Notice of Intention to Disclose
CC:
S…
IRCPrivate Letter RulingsOct 3, 2014related by meaning
dress the applicability of any
section of the Code or
regulations to the facts submitted other than with respect to the sections
described. Because it could help resolve questions concerning your federal income tax status,
this
ruling should be kept in your permanent records.
If you have any questions about this ruling…
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 = ----------------------------------------------------------------------------
…