IRS REVENUE RULINGS
| 2006 | |
| 07-07-06 | Rev. Rul. 2006-38 Excise Tax on Late Deferrals |
| 2005 | |
| 07-27-05 | Rev. Rul. 2005-55 Retiree Health Accounts in a Qualified Profit-Sharing Plan |
| 2004 | |
| 05-14-04 | Rev. Rul. 2004-45 Interaction between HSAs, FSAs and HRAs |
| 03-18-04 | Rev. Rul. 2004-21 Qualified pension, profit-sharing, and stock bonus plans. Nondiscriminatory availability of benefits, rights, and features |
| 03-18-04 | Rev. Rul. 2004-20 Deduction for Contributions of an Employer to an Employees' Trust or Annuity Plan and Compensation Under a Deferred Payment Plan |
| 01-29-04 | Rev. Rul. 2004-13 Top heavy rules clarified for a 401(k) safe harbor matching contribution plan; various situations explained |
| 01-29-04 | Rev. Rul. 2004-12 An eligible retirement plan that separately accounts for rollover contributions may permit the rollover contribution to be distributed at any time pursuant to the individual's request |
| 01-29-04 | Rev. Rul. 2004-11 Whether certain disposition or acquisitions by an employer affect participation in its plan |
| 01-29-04 | Rev. Rul. 2004-10 Charging former employee's a pro-rata reasonable administrative expense, but not charging current employees |
| 01-28-04 | Rev. Rul. 2004-4 Prohibited Allocations of Securities in an S Corporation |
| 2003 | |
| 07-01-03 | Rev. Rul. 2003-85 Tax Treatment of Reversion upon Terminating a Defined Benefit Plan When Depositing Part of the Excess into a Defined Contribution Plan |
| 07-01-03 | Rev. Rul. 2003-83 Excess Entry Aggregate Method on Defined Benefit Plan. Describes two situations where the entry age normal method is not a reasonable method for meeting the minimum funding requirements of IRC section 412 |
| 06-10-03 | Rev. Rul. 2003-65 Freezing and Later Unfreezing or Merging a Defined Benefit Plan, Guidance on Service |
| 06-10-03 | Rev. Rul. 2003-62 Distributions from Qualified Plan Are Income, Even If Applied to pay for Health Insurance in a Cafeteria Plan |
| 05-01-03 | Rev. Rul. 2003-47 457 Plan Length of Service Award |
| 02-20-03 | Rev. Rul. 2003-27 ESOP Adjust Basis in S Corp Stock Rules |
| 2002 | |
| 12-20-02 | Rev. Rul. 2003-11 EGTRRA Comp Limit to Former Employees Will Not Cause Nondiscrimination |
| 10-17-02 | Rev. Rul. 2002-73 Deduction Rules of Rev. Rul. 2002-46 Modified |
| 10-03-02 | Rev. Rul. 2002-62 Changes to Substantially Equal Payments Prior to 59½ |
| 06-28-02 | Rev. Rul. 2002-46 Add to Rev. Rul. 90-105: Deductibility of Contribs. for Post-Taxable-Year Comp. |
| 06-27-02 | Rev. Rul. 2002-45 Fiduciary QP Payments Restoring Trust Losses Caused by Fiduciary Are Not Contribs. |
| 06-26-02 | Rev. Rul. 2002-43 Computing excise tax on QP loan if a prohibited transaction spanning successive years |
| 06-17-02 | Rev. Rul. 2002-42 Money Purchase Merge into a Profit-Sharing Plan Does Not Require 100% Vesting |
| 05-27-02 | Rev. Rul. 2002-27 §125 Cafeteria Plans automatic enrollment. Narrow impact on compensation for QP purposes |
| 12-21-01 | Rev. Rul. 2001-62 DB Mortality Table to Use |