Irs determination letter program for qualified retirement plans to. Revenue procedure index 2007 from taxalmanac, a free online resource for tax professionals note. Furthermore, this revenue procedure applies only to partners or partnerships with 45 production tax credits from renewable resources from wind. In addition, this revenue procedure modifies the irs preapproved letter program by. The internal revenue bulletin is the authoritative instrument of the commissioner of internal revenue for announcing official rulings and procedures of the internal revenue service and for publishing treasury decisions, executive orders, tax conventions, legislation, court decisions, and other items of general interest. The list is limited to those items we believe to be of interest to small to midsized businesses, their advisors, cpas, etc. This safe harbor will apply only if the developer, investors and project company satisfy each and every requirement in section 4 of this revenue procedure.
Qualified pension, profitsharing, and stock bonus plans 26 cpr 1. Rulings and determination letters july 9, 2007 pdf. Part iii administrative, procedural, and miscellaneous. The timing of submissions for individually designed and preapproved qualified pension, profitsharing and stock bonus plans is described. Rulings and determination letters july 9, 2007 pdf posted by aaron juckett, esop consultant at 1. Currently, under revenue procedure 200744, a sponsor of an individually designed plan can submit a dl application once every five years. In order for taxpayers to be entitled to a postponement of any act listed in this revenue procedure, the internal revenue service irs generally will publish a. You are using this website at your own risk, subject to our disclaimer and website use and contribution terms. In 2007, the irs issued revenue procedure 200744, which provided a 5year remedial amendment cycle rac system for amended idps to. Irs revenue procedure 200744 rulings and determination letters.
Revenue procedure 200765, administrative, procedural, and. Ownership change builtin losses following carryforwards. Part iii administrative, procedural, and miscellaneous 26. The internal revenue service irs announced changes to the determination letter program for individually designed qualified plans in irs. Revenue procedure 200744 also set out the general deadline for the timely adoption of plan amendments. The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued january 1, 2007. Irs revenue procedure 200744 rulings and determination.