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 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 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 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…
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 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 = ----------------------------------------------------------------------------
…
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 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 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 …
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 RulingsSep 23, 2016related by meaning
…n To Contact:
Gregory Burns
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 101580-16
Date:
June 16, 2016
Legend:
Taxpayer = --------------------------------------
Company A = -------------------------------------
Company B = -----------------------------------
Retirement Plan A = --------…
IRCPrivate Letter RulingsJun 13, 2014related by meaning
…act:
------------------------
Telephone Number:
--------------------
Refer Reply To:
CC:TEGE:EB:H W
PLR - 127298-13
Date:
December 05, 2013
Legend:
Taxpayer = ---------------------------------------
Union = -----------------------------------------------------------------------
-----------------------------------------…
IRCPrivate Letter RulingsNov 8, 2019related by meaning
…- , ID No. ------------------
Telephone Number:
---------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 129901-18
Date:
August 08, 2019
LEGEND
Company = -----------------------------------------------
Plan = ---------------------------------------------------------------------
Trust = --------------------------------…
IRCPrivate Letter RulingsMay 13, 2016related by meaning
is directed only to the taxpayer that requested
it. Section 611 O(k)(3) of the
Code provides that it may not be used or cited by others as precedent. We have sent a copy of this letter to the Employee Plans Classification Manager in
Baltimore and your authorized representative pursuant to a power of attorney (Form
2848…