rev proc 2016-6
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INCOME TAX EXEMPT ORGANIZATIONS
Rev Proc 2016–6 page 200 Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a)403(a)409and4975oftheCode Rev Proc 2015–6 is superseded Rev Proc 2016–8 page 243 Current guidance for complying with the user fee program of |
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1401(b)-1) Rev Proc 2016-37 Table of Contents
30 jui 2016 · (6) The effect of subsequent changes in law and plan amendments on the reliance by the sponsor of an individually designed plan on a prior |
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Rev Proc 2016-3
Finally section 6 of this revenue procedure lists specific areas in which the Service will not ordinarily issue rulings because the Service has provided |
January 2023 – Present
Rev. Proc. 2023-4, 2023-01 I.R.B. 162 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 Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. irs.gov
January 2022 - December 2022
Rev. Proc. 2022-4, 2022-1 I.R.B. 161 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 Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements. Specifically, this revenue procedure updates the procedures that apply to requests for determination letters and private letter rulings, and the user fees applicable to submissions made for letter ruling requests and opinion letters on pre-approved plans. Rev. Proc. 2022-28, 2022-27 I.R.B. 65 Amplifies Rev. Proc. 2022-3, 2022-1 IRB 144, which sets forth areas of the Code relating to issues on which the IRS will not issue letter rulings or determination letters. This revenue procedure announces that the IRS will not issue letter rulings on whether certain transactions result in an employer reversion within the meaning of IRC Section 4980(c)(2). Rev. Proc. 2022-40, 2022-47 I.R.B. 487 Rev. Proc. 2022-40 provides the circumstances under which a plan sponsor may submit a determination letter application to the IRS with respect to a qualified individually designed plan, to permit the submission of determination letter applications for section 403(b) individually designed plans. irs.gov
January 2021 - December 2021
Rev. Proc. 2021-4, 2021-01 I.R.B. 157 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 the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Rev. Proc. 2021-30, 2021-31 Updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of IRC Sections 401(a), 403(a), 403(b), 408(k), or 408(p), but that have not met these requirements for a period of time. This system, the Employee Plans Compliance Resolution System (“EPCRS”), permits Plan Sponsors to correct these failures and thereby continue to provide their employees with retirement benefits on a tax-favored basis. The components of EPCRS
January 2020 – December 2020
Rev. Proc. 2020-4, 2020-01 I.RB. 148 Contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office, including procedures for issuing determination letters and letter rulings. Rev. Proc. 2019-4 is superseded. Rev. Proc. 2020-9, 2020-02 I.R.B. 294 Clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Code by reason of a change to those requirements made by the recently published regulations under Sections 401(k) and 401(m) relating to hardship distributions of elective deferrals. This revenue procedure also extends the deadline, applicable to pre-approved plans, for adopting an interim amendment relating to those regulations. Rev. Proc. 2020-10, 2020-02 I.R.B. 295 Rev. Proc. 2017-41 sets forth procedures for providers of pre-approved plans to obtain opinion letters, once every six years, for qualified pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles. Defined benefit and defined contribution pre-approved plans are under different six-year remedial amendment cycles. This revenue procedure provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans begins on May
January 2019 - December 2019
Rev. Proc. 2019–4, 2019-1 I.R.B. 146 Contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 2018–4 is superseded. Rev. Proc. 2019-19, 2019-19 I.R.B. 1086 Modifies and supersedes Rev. Proc. 2018-52, the most recent prior consolidated statement of the correction programs under EPCRS. This update is a limited update and is published primarily to expand SCP eligibility to permit correction of certain Plan Document Failures and certain plan loan failures, and to provide an additional method of correcting Operational Failures by plan amendment under SCP. Rev. Proc. 2019-20, 2019-20 I.R.B. 1182 Provides for a limited expansion of the determination letter program with respect to individually designed plans. It also provides for a limited extension of the remedial amendment period under IRC Section 401(b) and Rev. Proc. 2016-37 under specified circumstances, and for special sanction structures that apply to certain plan document failures discovered by the IRS during the review of a plan submitted for a determination letter pursuant to this revenue procedure. irs.gov
January 2018 - December 2018
Rev. Proc. 2018–4, 2018-1 I.R.B. 146 Contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. Rev. Proc. 2017–4 is superseded. Rev. Proc. 2018–19, 2018-14 I.R.B. 466 Modifies Rev. Proc. 2018–4, 2018–1 I.R.B. 146. Specifically, this revenue procedure changes one user fee set forth in Appendix A of Rev. Proc. 2018–4, Schedule of User Fees, with respect to applications on Form 5310, Application for Determination for Terminating Plan. That user fee is reduced from $3,000 to $2,300, effective January 2, 2018. Applicants who paid the $3,000 user fee listed in Rev. Proc. 2018–4 will receive a refund of $700. Rev. Proc. 2018–21, 2018-14 I.R.B. 467 Modifies the procedures of the IRS for issuing opinion and advisory letters for pre-approved master and prototype and volume submitter plans as provided in Rev. Proc. 2015–36. In particular, this revenue procedure modifies sections 6.03(7)(c) and 16.03(7)(c) of Rev. Proc. 2015–36 to allow pre-approved defined benefit plans containing a cash balance formula to provide for the actual rate of return on plan assets as the rate used to determine interest credits. irs.gov
January 2017 - December 2017
Rev. Proc. 2017–2, 2017-1 I.R.B.106 These procedures explain when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2016–2 superseded. Rev. Proc. 2017–4, 2017-1 I.R.B. 146 This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. Rev. Proc. 2016–4, Rev. Proc. 2016–6, and Rev. Proc. 2016–8 are superseded. Rev. Proc. 2017-18, 2017-5 I.R.B. 743 Provides that the last day of the remedial amendment period for IRC Section 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–18 I.R.B. 985, is March 31, 2020. irs.gov
January 2016 - December 2016
Rev. Proc. 2016-2, 2016-1 I.R.B. 105 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2016-4, 2016-1 I.R.B. 142 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2016-6, 2016-1 I.R.B. 200 This is the annual EP determination letter revenue procedure. irs.gov
January 2014 - December 31, 2014
Rev. Proc. 2014-4, 2014-1 I.R.B. 125 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2014-5, 2014-1 I.R.B. 169 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2014-6, 2014-1 I.R.B. 198 This is the annual EP determination letter revenue procedure. irs.gov
January 2007 - December 2007
Rev. Proc. 2007-4, 2007-1 I.R.B. 118PDF This revenue procedure is the basic EP and EO letter ruling procedure. Rev. Proc. 2007-5, 2007-1 I.R.B. 161PDF This revenue procedure is the basic EP and EO technical advice procedure. Rev. Proc. 2007-6, 2007-1 I.R.B. 189PDF This revenue procedure is the basic EP and EO determination letter procedure. irs.gov
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IRB 2016-1 (Rev. January 4 2016)
Jan 4 2016 sioner |
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1 Rev. Proc. 2016-51 TABLE OF CONTENTS PART I
This revenue procedure updates the comprehensive system of overpayments and certain other topics) and Rev. Proc. ... 2016-6 |
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26 CFR § 601.201: Rulings and determination letters. (Also Part I
.01 This revenue procedure modifies the Internal Revenue Service (IRS) .17 Rev. Proc. 2016-6 2016-1 I.R.B. 200 |
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26 CFR 1.506. Requirement to notify the IRS of intent to operate as a
Jul 8 2016 This revenue procedure sets forth the procedure for an ... .05 The Treasury Department and the IRS issued Notice 2016-09 |
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1 Application Procedures for Approval of Benefit Suspensions for
Apr 28 2016 This revenue procedure contains revised procedures for applications for a ... 2016-6 |
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IRB 2016-3 (Rev. January 19 2016)
Jan 19 2016 ber 31 |
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Rev. Proc. 2016-3
.01 The purpose of this revenue procedure is to update Rev. Proc. 2015–3 2015–1 Proc. 2016–6 |
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IRB 2017-01 (Rev. January 3 2017)
Jan 3 2017 Proc. 2016–6 |
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Revisions to the Employee Plans Determination Letter Program
Jan 1 2016 Employers may rely on this notice until Rev. Proc. ... Sections 8 and 9 of Revenue Procedure 2016-6 |
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IRB 2016-1 (Rev January 4, 2016) - Internal Revenue Service
4 jan 2016 · taxpayers on issues under the jurisdiction of the Commis- sioner, Tax Exempt and Government Entities Division Rev Proc 2016–6, page 200 |
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IRB 2016-6 (Rev February 8, 2016) - Internal Revenue Service
8 fév 2016 · Rev Rul 2016–04, page 299 Federal rates; adjusted federal rates; adjusted federal long- term rate and the long-term exempt rate For purposes |
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Rev Proc 2016-3
4 jan 2016 · Finally, section 6 of this revenue procedure lists specific areas in which the Service will not ordinarily issue rulings because the Service has |
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Rev Proc 2016-29 - KBKG
accounting provided in section 5 or 6 of Rev Proc 2015-12 is “208 ” The designated automatic accounting method change number for a change to a method of |
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Extension of Eligibility Rule Waivers for Certain Automatic - KBKG
Notice 2017-6 PURPOSE This notice extends the modified by Rev Proc 2015-33, 2015-24 I R B 1067, and modified by Rev Proc 2016- 1, 2016-1 I R B 1) |
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TNF - Annual revenue procedures for 2017 - assetskpmg
3 jan 2017 · Proc 2016-10) Also, the IRS did not release Rev Proc 2017-6 with today's IRB, and it is not clear whether the IRS will issue a Rev Proc |
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USING THE NEW IRS REMEDIAL AMENDMENT PERIOD RULES
3 mar 2017 · 6 Determination Letter Application Extends Deadline for Corrective Plan Amendment Deadline Under Revenue Procedure 2016-37 |
