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 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 13, 2005related by meaning
…----- , ID No. -------------
Telephone Number:
---------------------
Refer Reply To:
CC:TEGE:EB:QP2
PLR-143260-04
Date:
February 07, 2005
Legend
Center = ------------------------------------------------------------------
EIN: ----------------
State Y = -----------
Center Eligible 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 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 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 21, 2025related by meaning
…--- , ID No. -----------------
Telephone Number:
--------------------
Refer Reply To:
CC:EEE:EB:QP3
PLR - 107204-25
Date:
August 22, 2025
Legend
Taxpayer = ------------------------------------------------------------
Pension Plan I = ------------------------------------------------------------------
-----------------
P…
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 RulingsNov 6, 2020related by meaning
… taxpayer requesting it. Section 6110(k)(3)
provides that it may not be used or cited as precedent. PLR - 104069-20
7
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,
Janet Laufer
Senior Technician Reviewer
Qual…
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 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 = ----…
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 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 = ----------------------------------------------------------------------------
…
IRCPrivate Letter RulingsNov 30, 2018related by meaning
…, ID No. ------------------
Telephone Number:
----------------------
Refer Reply To:
CC:TEGE:EB:QP1
PLR - 110249-18
Date:
August 30, 2018
Taxpayer = ---------------------------------------------------------------
Plan 1 = ----------------------------------------------------------------------------
Plan 2 = ------------…