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 RulingsNov 15, 2019related by meaning
y on file in this office, a copy of this ruling is being
furnished to your authorized representatives.
Sincerely,
John Glover
Senior Counsel, Branch 4 Associate Chief Counsel
(Financial Institutions and Products)
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 2, 2008related by meaning
…--------- , ID No. -------------
Telephone Number:
---------------------
Refer Reply To:
CC:FIP:B04
PLR-143384-07
Date:
January 29, 2008
Taxpayer: -------------------------------------------------------------
Contract A: --------------------------------------------------------------------------------------------------
…
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 29, 2019related by meaning
…the controlling
facts change during the course of the transaction. See Rev. Proc. 2019-1, § 11.05 . PLR - 103682-19 4
Except as expressly provided herein, no opinion is expressed or implied concerning the
tax consequences of any aspect of any transaction or item discussed or referenced in
this letter.
This ruling is di…
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 = ------------…
PLR 202306016 — Minimum funding standards for single-employer defined benefit pension plans IRCPrivate Letter RulingsFeb 10, 2023related by meaning
tance in this matter, please contact
( )
(ID#
Enclosures
cc:
Notice 437, Notice of Intention to Disclose
A deleted copy of the ruling
Sincerely,
David M. Ziegler, Manager
Employee Plans Actuarial Group
2
) at
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 1, 2023related by meaning
…---- , ID No. -----------------
Telephone Number:
-------------------
Refer Reply To:
CC:EEE:EB:QP1
PLR - 108017-23
Date: August 31, 2023
Legend:
Decedent = -------------------
Taxpayer = ---------------------------------------------
Trust = --------------------------------------------
IRA U = ------------------------ …
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 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…