| Date |
Subject |
| 02/02/12 |
RR 2012-4 DC to DB Rollover to obtain additional Annuity |
| 02/02/12 |
RR 2012-3 Survivor Annuity requirements to Deferred Annuity Contracts under a DC Plan |
| 02/21/11 |
RR 2011-7 403(b) Plan Terminations |
| 01/14/11 |
RR 2011-3 Covered Compensation Tables for 2011 |
| 11/08/10 |
RR 2010-27 Emergency Distributions under 457(b) & 409A Plans |
| 09/05/09 |
RR 2009-32 Paid Time Off Contributions at Termination of Employment |
| 09/05/09 |
RR 2009-31 Annual Paid Time Off Contributions |
| 09/05/09 |
RR 2009-30 Automatic Enrollment Contribution Increases |
| 05/04/09 |
RR 2009-18 List of 403(b) Regulations Deemed to be Obsolete |
| 01/12/09 |
RR 2009-2 2009 Covered Compensation Tables for DB plans and Permitted Disparity |
| 08/28/08 |
RR 2008-45 Exclusive benefit rule is violated if the sponsorship of a QP is transferred to an unrelated taxpayer and the transfer is not in connection with a transfer of business assets or operations to the unrelated taxpayer. |
| 07/01/08 |
RR 2008-40 Transfer of amounts from QP trust to a nonqualified foreign trust is treated as a distribution. Also, a transfer of assets and liabilities from a QP to a plan under section 1165 of the Puerto Rico Code is treated as a distribution. |
| 02/01/08 |
RR 2008-7 Application of Accrual Rules for Pension Plans 411(b)(1) (referred to as backloading). Generally for conversions of traditional DB plans to cash balance plans. |
| 11/20/07 |
RR 2007-71 2008 Covered Compensation Tables for DB plans and permitted disparity. |
| 11/06/07 |
RR 2007-67 Applicable interest rate, mortality table and Section 411(d)(6). |
| 08/23/07 |
RR 2007-58 Arrangements That Each Qualify as a QP |
| 07/13/07 |
RR 2007-48, Tax Consequences of NEE Trust |
| 07/13/07 |
RR. 2007-43, Partial Plan Termination |
07/07/06 |
RR 2006-38 Excise Tax on Late Deferrals |
07/27/05 |
RR 2005-57 Retiree Health Accounts in a Qualified Profit-Sharing Plan |
05/14/05 |
RR 2004-45 Interaction between HSAs, FSAs and HRAs |
03/18/04 |
RR 2004-21 Qualified pension, profit-sharing and stock bonus plans. Nondiscriminatory availability of benefits, rights and features |
| 03/18/04 |
RR 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 |
RR 2004-13 Top heavy rules clarified for a 401(k) safe harbor matching contribution plan; various situations explained |
| 01/29/04 |
RR 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 |
RR 2004-11 Whether certain disposition or acquisitions by an employer affect participation in its plan |
| 01/29/04 |
RR 2004-10 Charging former employee's a pro-rata resonable administrative expense, but not charging current employees |
| 01/28/04 |
RR 2004-4 Prohibited Allocations of Securities in a S Corporation |
| 07/01/03 |
RR 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 |
RR 2003-83 Excess Entry Aggregate Method on Defined Benefit Plan. Describes two situations where the entry age normal method is a not reasonable method for meeting the minimum fuinding requirements of IRC section 412 |
| 06/10/03 |
RR 2003-65 Freezing and Later Unfreezing or Merging a Defined Benefit Plan, Guidance on Service |
| 06/10/03 |
RR 2003-62 Distributions from Qualified Plan Are Income, Even If Applied to pay for Health Insurance in a Cafeteria Plan |
| 05/01/03 |
RR 2003-47 457 Plan Length of Service Award |
| 02/20/03 |
RR 2003-27 ESOP Adjust Basis in S Crop Stock Rules |
| 12/20/02 |
RR 2003-11 EGTRRA Comp Limit to Former Employees Will Not Cause Discrimination |
| 10/17/02 |
RR 2002-73 Deduction Rules of Rev. Rul. 2002-46 Modified |
| 10/03/02 |
RR 2002-62 Changes to Substantially Equal Payments Prior to 59 1/2. |
| 06/28/02 |
RR 2002-46 Add to Rev. Rul. 90-105: Deductibility of Contribs. for Post-Taxable-Year Comp. |
| 06/27/02 |
RR 2002-45 Fiduciary QP Payments Restoring Trust Losses Caused by Fiduciary are Not Contribs. |
| 06/17/02 |
RR 2002-42 Money Purchase Merge into a Profit-Sharing Plan Does Not Require 100% Vesting |
| 05/27/02 |
RR 2002-27 §125 Cafeteria Plans automatic enrollment. Narrow impact on compensation for QP purposes |
| 12/21/01 |
RR 2001-62 DB Mortality Table to Use |
