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Go to Rev. Proc. 1992-93 (not yet in the library — opens the official source)
41 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024★ strong match
    …, and dual-purpose IRAs 247 .03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)) 247 .04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)) 247 .05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a)) 247…
  2. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023★ strong match
    …ve with respect to a plan after December 31, 2020. (3) Section 403(b) pre-approved plan program (a) Rev. Proc. 2013-22, 2013-18 IRB 985,2 sets forth the procedures for obtaining opinion and advisory letters for § 403(b) prototype plans and VS plans with respect to the first six-year remedial amendment cycle for § 403(b…
  3. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024★ strong match
    …n.—All situations in which an S corporation qualifies for automatic late S corporation relief under Rev. Proc. 2013-30, 2013-36 I.R.B. 173. .07 Sections 1502, 1504, and 1552.—Regulations; Definitions; Earnings and Profits.—All requests for waivers or consents on consolidated return issues where the Service has provided…
  4. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025★ strong match
    ? Rev. Proc. 2025-4 is superseded. SECTION 33. EFFECTIVE DATE This revenue procedure is effective January 1, 2026. SECTION 34. PAPERWORK REDUCTION ACT The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwor…
  5. Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Dec 30, 2024★ strong match
    …ons and adds new provisions for the retroactive adoption of safe harbor status for those plans. (h) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS). This includes the Voluntary Correctio…
  6. Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2022★ strong match
    …equirements is effective with respect to the plan. (4) Section 403(b) pre-approved plan program (a) Rev. Proc. 2013-22, 2013-18 IRB 985, sets forth the procedures for obtaining opinion and advisory letters for § 403(b) prototype plans and VS plans with respect to the first six-year remedial amendment cycle for § 403(b)…
  7. Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2005related by meaning
    ion letters, see, respectively, section 8 of Rev. Proc. 2005-4 (this Bulletin) and section 3.02 of Rev. Proc. 2005-6 (this Bulletin). .02 Changes. (1) New section 3.01(2) (Section 61—Gross Income Defined) has been added. (2) Section 3.01(14) (Section 121—Exclusion of Gain from Sale of Principal Residence) has been modi…
  8. Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2006related by meaning
    ion letters, see, respectively, section 8 of Rev. Proc. 2006-4 (this Bulletin) and section 3.02 of Rev. Proc. 2006-6 (this Bulletin). .02 Changes. (1) New section 3.01(3) (Sections 61, 451, and 1001.—Gross Income Defined...) has been added. See Rev. Proc. 2005-61, 2005-37 I.R.B. 507. (2) Section 3.01(9) (Section 105(h)…
  9. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    …ter will also be issued as to the acceptability of the form of a prototype plan under § 403(b). See Rev. Proc. 2015–36, 2015–27 I.R.B. 20, (M&P plans) and Rev. Proc. 2013–22, 2013–18 I.R.B. 985, as modified by Rev. Proc. 2014–28, 2014–16 I.R.B. 944 and Rev. Proc. 2015–22, 2015–11 I.R.B. 754. See also Rev. Proc. 87–50, …
  10. Rev. Proc. 2013-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    IRCRevenue ProceduresModified Jan 2, 2013★ strong match
    …) of the Employee Retirement Income Security Act of 1974 (ERISA) that reduces accrued benefits, see Rev. Proc. 94-42, 1994-1 C.B. 717. (2) For requests for a waiver of the minimum funding standard, see Rev. Proc. 2004-15, 2004-1 C.B. 490. (3) For requests for a waiver of the 100 percent tax imposed under § 4971(b) of t…
  11. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021
    ow and Rev. Proc. 2021–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  12. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020★ strong match
    ow and Rev. Proc. 2020–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  13. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019★ strong match
    …mitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015–36. (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles are contained in Rev. Proc. 2017–41. (3)…
  14. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018★ strong match
    ow and Rev. Proc. 2018–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for…
  15. Rev. Proc. 2014-4 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    IRCRevenue ProceduresJan 2, 2014★ strong match
    ons, issues determination letters involving §§ 401, 403(a), 409, and 4975(e)(7) as provided in Rev. Proc. 2014–6, page , this Bulletin. Opinion letter .05 An “opinion letter” is a written statement issued by the Service to a sponsor or M&P mass submitter as to the acceptability of the form of an M&P plan under § 401(a)…
  16. Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let…
    IRCRevenue ProceduresSep 22, 2003related by meaning
    …etter, prior to the 91st day following issuance of the letter. SECTION 8. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2000-20, Rev. Proc. 2002-29, and Rev. Proc. 2003-44 are modified. SECTION 9. EFFECTIVE DATE This revenue procedure is effective September 22, 2003. DRAFTING INFORMATION The principal author of this revenue pro…
  17. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …. See § 1.482-2(d). Sec. 1.482-1(b)(1), Proposed Income Tax Regs., 57 Fed. Reg. 3578-3579 (Jan. 30, 1992). The 1992 proposed regulations also contained proposed replacements to the tran sfer-pricing rules applicable to intangible property in section 1.482-2(d) of the 1968 regulations. 33 Fed. Reg. 5852 (Apr. 16, 1968);…
  18. Rev. Proc. 2013-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresModified Jan 2, 2013
    etermination Rev. Proc. 93-41 Adoption agreement Rev. Proc. 2011-49 Advisory letter Rev. Procs. 2011-49, 2013-6 Basic plan document Rev. Proc. 2011-49 Determination letter Rev. Procs. 2013-6, 2013-9 Dual-purpose IRA Rev. Procs. 98-59, 2010-48 Group exemption letter Rev. Proc. 80-27 Information letter Rev. Proc. 2013-4 …
  19. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 03/01/1991 06/01/1991 7.00 06/01/1991 07/01/1991 6.75 07/01/1991 10/01/1991 7.00 10/01/1991 01/01/1992 6.75 01/01/1992 02/01/1992 6.50 02/01/1992 03/01/1992 6.25 03/01/1992 07/01/1992 6.50 07/01/1992 08/01/1992 6.25 08/01/1992 09/01/1992 6.00 09/01/1992 12/01/1992 5.75 12/01/1992 01/01/1993 6.00 01/01/1993 02/01/1993…
  20. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …