Source: http://www.irs.gov/irb/2006-01_IRB/ar09.html
Timestamp: 2014-04-23 06:47:05
Document Index: 360109248

Matched Legal Cases: ['§ 529', '§ 6110', '§ 529', '§ 4942', '§ 1', '§ 401', '§ 501', '§ 401', '§ 408', '§ 408', '§ 408', '§ 408', '§ 401', '§ 403', '§ 457', '§ 501', '§ 529']

Internal Revenue Bulletin - January 3, 2006 - Rev. Proc. 2006-4 Internal Revenue Bulletin: 2006-1 January 3, 2006 Rev. Proc. 2006-4 Table of Contents
PROCEDURE? SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV.
PROC. 2005-4? SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED
BE REQUESTED UNDER DIFFERENT PROCEDURES? Determination letters Master and prototype plans and
volume submitter plans Closing agreement program for defined contribution
of the Foundation and Similar Excise Taxes Regulations Not on stock options Generally not on EO joint venture with a for-profit
organization Not on qualification of state run programs under
§ 529 SECTION 7. UNDER WHAT CIRCUMSTANCES DOES EP
nature of the problem No “comfort” letter rulings Not on alternative plans or hypothetical situations Ordinarily not on part of an integrated transaction Not on partial terminations of employee plans Law requires ruling letter Issues under consideration by PBGC or DOL Cafeteria plans Determination letters Domicile in a foreign jurisdiction Employee Stock Ownership Plans Indian Tribal Governments SECTION 9. WHAT ARE THE GENERAL INSTRUCTIONS
view Statement identifying pending legislation Deletions statement required by § 6110 Signature on request Authorized representatives Attorney Certified public accountant Enrolled agent Enrolled actuary A person with a “Letter of Authorization” Employee, general partner, bona fide officer,
PROCEDURE ON OTHER DOCUMENTS? SECTION 18. EFFECTIVE DATE SECTION 19. PAPERWORK REDUCTION ACT DRAFTING INFORMATION SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV.
PROC. 2005-4? .01 This revenue procedure is a general update of Rev. Proc. 2005-4,
2005-1 I.R.B. 128, which contains the Service’s general procedures for
changes to Rev. Proc. 2005-4 involve minor revisions, such as updating citations
.02 Section 6.12 and section 6.13 are added to reflect two additional
no rule areas for EO Technical, i.e., generally not with
respect to an EO joint venture with a for-profit organization and not on the
status of state run programs under § 529 of the Code. .03 Section 7.04 is expanded to include certain set-asides described
in § 4942(g)(2) where EO Determinations issues a determination letter. .04 Section 8 is revised to clarify that neither EP Technical nor EO
Technical issues “comfort” letter rulings. SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED
advisory letters, information letters, revenue rulings, and oral advice.
of master and prototype plans. A closing agreement may also be entered into with respect to retirement
2006-6, page , this Bulletin. Opinion letter .05 An “opinion letter” is a written statement issued by
(b), or (k), as applicable. See Rev. Proc. 2005-16, 2005-10
I.R.B. 674. See also Rev. Proc. 91-44, 1991-2 C.B. 733,
and Rev. Proc. 92-38, 1992-1 C.B. 859.
Oral guidance .08 (1) No oral rulings and no written rulings in
before another office of the Service. If a tax issue is not under examination, in appeals, or in litigation,
the applicant will administer any trust or custodial account. See,
§ 1.408-2(e)(6).
Section 6.01(6) of Rev. Proc. 2006-8, page , this Bulletin, imposes
Entities Division. See Rev. Proc. 2006-6, this Bulletin.
BE REQUESTED UNDER DIFFERENT PROCEDURES? Determination letters .01 The procedures for obtaining determination letters involving §§ 401,
403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts
or custodial accounts under § 501(a) are contained in Rev. Proc.
2006-6, this Bulletin.
Master and prototype plans and
volume submitter plans .02 The procedures for obtaining opinion letters for master and prototype
plans and any related trusts or custodial accounts under §§ 401(a),
403(a) and 501(a) and advisory letters for volume submitter plans are contained
in Rev. Proc. 2005-16. The procedures for obtaining opinion letters for prototype
trusts, custodial accounts or annuities under § 408(a) or (b) are
contained in Rev. Proc. 87-50, as modified by Rev. Proc. 92-38 and Rev. Proc.
2002-10, 2002-1 C.B. 401. The procedures for obtaining opinion letters for
prototype trusts under § 408(k) are contained in Rev. Proc. 87-50,
as modified by Rev. Proc. 91-44 (as modified by Rev. Proc. 2006-8) and Rev.
Proc. 2002-10. The procedures for obtaining opinion letters for SIMPLE IRAs
under § 408(p) are contained in Rev. Proc. 97-29, 1997-1 C.B. 698.
The procedures for obtaining opinion letters for ROTH IRAs under § 408A
are contained in Rev. Proc. 98-59, 1998-2 C.B. 727. Closing agreement program for defined contribution
plans that purchased GICs or GACs .03 Rev. Proc. 95-52, 1995-1 C.B. 439, restates and extends for an indefinite
period the closing agreement program for defined contribution plans that purchased
guaranteed investment contracts (GICs) or group annuity contracts (GACs) from
troubled life insurance companies.
Employee Plans Compliance Resolution System .04 The procedures for obtaining compliance statements, etc., for certain
failures of plans qualified under § 401(a), § 403(b) plans,
SEPs and § 457 plans under the Employee Plans Compliance Resolution
System (EPCRS) are contained in Rev. Proc. 2003-44, 2003-1 C.B. 1051. Chief Counsel .05 The procedures for obtaining rulings, closing agreements, and information
letters on issues within the jurisdiction of the Chief Counsel are contained
in Rev. Proc. 2006-1, page , this Bulletin, including tax issues involving
interpreting or applying the federal tax laws and income tax treaties relating
Alcohol, tobacco, and firearms taxes .06 The procedures for obtaining letter rulings, etc., that apply to
federal alcohol, tobacco, and firearms taxes under subtitle E of the Internal
Revenue Code are under the jurisdiction of the Alcohol and Tobacco Tax and
Trade Bureau within the Treasury Department.
SECTION 6. UNDER WHAT CIRCUMSTANCES DOES TE/GE
ISSUE LETTER RULINGS? In exempt organizations matters .01 In exempt organizations matters, the Exempt Organizations Technical
Office issues letter rulings on proposed transactions and on completed transactions
if the request is submitted before the return is filed for the year in which
the transaction that is the subject of the request was completed. Exempt Organizations
Technical issues letter rulings involving:
Organizations exempt from tax under § 501, including private
Qualified tuition programs described in § 529 other than state