IRS RELEASES PROPOSED LIST OF REVENUE RULINGS MADE OBSOLETE BY NONDISCRIMINATION RULES.
Announcement 93-12; 1993-4 I.R.B. 71
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termspension planspension plans, nondiscrimination
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation1993 TNT 7-19
Announcement 93-12
In light of legislation, including the Tax Reform Act of 1986, and the promulgation of regulations under sections 401(a)(4), 401(a)(5), 401(a)(17), 401(l), 410(b), and 414(s) of the Internal Revenue Code (Code), the Internal Revenue Service has reviewed various revenue rulings that are published in the Internal Revenue Bulletin. This announcement issues, in proposed form, a revenue ruling that would declare obsolete a number of revenue rulings.
The goal of the Service and Treasury in publishing comprehensive regulatory guidance under various related statutory nondiscrimination provisions governing tax-qualified retirement plans is to provide taxpayers with an integrated framework for applying the nondiscrimination provisions of the Code. The Service and Treasury are attempting to further that goal by publishing this announcement and requesting comments on the accompanying proposed revenue ruling obsoleting certain previously published guidance. A previously published ruling that is declared obsolete is not considered determinative with respect to future transactions. A ruling may be declared obsolete because of changes in law or regulations, or because the substance has been included in regulations subsequently adopted.
COMMENTS
The Service and Treasury invite comments on the accompanying lists of revenue rulings that are proposed to be declared obsolete. Comments should be submitted in writing, referencing Announcement 93-12, and should be addressed to --
Director, Employee Plans Technical and Actuarial Division
Attention E:EP:P
Room 6568
Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, D.C. 20224
Proposed Revenue Ruling
In light of the enactment of legislation, including the Tax Reform Act of 1986, and the promulgation of regulations under sections 401(a)(4), 401(a)(5), 401(a)(17), 401(l), 410(b), and 414(s) (nondiscrimination regulations), the Internal Revenue Service has reviewed various revenue rulings that are published in the Internal Revenue Bulletin.
The purpose of this revenue ruling is to publish lists of revenue rulings having primary application in the employee plans area that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute or regulations; or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute. Accordingly, the rulings in the two lists set forth below are declared obsolete as of the effective date of the nondiscrimination regulations (i.e. are not considered determinative with respect to transactions on or after that effective date).
The rulings listed in the first list below are obsolete with respect to all qualified plans. The rulings listed in the second list below are obsolete only with respect to qualified plans that are subject to section 410(b), as amended by section 1112(a) of the Tax Reform Act of 1986. The rulings listed in the second list below continue to be considered determinative with respect to future transactions in the case of, for example, a governmental plan (within the meaning of section 414(d)) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.
(1) The following rulings are obsolete:
Rev. Rul. 56-692 1956-2 CB 287
Rev. Rul. 57-77 1957-1 CB 158
Rev. Rul. 57-587 1957-2 CB 260
Rev. Rul. 58-151 1958-1 CB 192
Rev. Rul. 58-604 1958-2 CB 147
Rev. Rul. 59-13 1959-1 CB 83
Rev. Rul. 60-337 1960-2 CB 151
Rev. Rul. 61-75 1961-1 CB 140
Rev. Rul. 61-147 1961-2 CB 102
Rev. Rul. 62-139 1962-2 CB 123
Rev. Rul. 62-152 1962-2 CB 126
Rev. Rul. 62-206 1962-2 CB 129
Rev. Rul. 65-107 1965-1 CB 173
Rev. Rul. 67-114 1967-1 CB 85
Rev. Rul. 67-261 1967-2 CB 148
Rev. Rul. 68-243 1968-1 CB 157
Rev. Rul. 68-245 1968-1 CB 160
Rev. Rul. 68-299 1968-1 CB 157
Rev. Rul. 68-315 1968-1 CB 160
Rev. Rul. 68-369 1968-2 CB 172
Rev. Rul. 68-454 1968-2 CB 164
Rev. Rul. 69-4 1969-1 CB 118
Rev. Rul. 69-5 1969-1 CB 125
Rev. Rul. 69-251 1969-1 CB 127
Rev. Rul. 69-371 1969-2 CB 92
Rev. Rul. 69-415 1969-2 CB 96
Rev. Rul. 69-503 1969-2 CB 94
Rev. Rul. 69-586 1969-2 CB 94
Rev. Rul. 70-2 1970-1 CB 93
Rev. Rul. 70-42 1970-1 CB 94
Rev. Rul. 70-77 1970-1 CB 103
Rev. Rul. 70-149 1970-1 CB 95
Rev. Rul. 70-370 1970-2 CB 84
Rev. Rul. 70-448 1970-2 CB 87
Rev. Rul. 70-610 1970-2 CB 88
Rev. Rul. 71-26 1971-1 CB 120
Rev. Rul. 71-28 1971-1 CB 121
Rev. Rul. 71-93 197l-1 CB 122
Rev. Rul. 71-192 197l-1 CB 119
Rev. Rul. 71-244 1971-1 CB 119
Rev. Rul. 71-255 1971-1 CB 125
Rev. Rul. 71-263 1971-1 CB 125
Rev. Rul. 71-438 1971-2 CB 205
Rev. Rul. 71-446 1971-2 CB 187
Rev. Rul. 71-539 1971-2 CB 199
Rev. Rul. 72-276 1972-1 CB 111
Rev. Rul. 72-304 1972-1 CB 112
Rev. Rul. 72-492 1972-2 CB 222
Rev. Rul. 72-577 1972-2 CB 222
Rev. Rul. 73-3 1973-1 CB 195
Rev. Rul. 73-383 1973-2 CB 137
Rev. Rul. 74-141 1974-1 CB 93
Rev. Rul. 74-142 1974-1 CB 95
Rev. Rul. 74-165 1974-1 CB 96
Rev. Rul. 74-397 1974-2 CB 134
Rev. Rul. 75-480 1975-2 CB 131
Rev. Rul. 76-76 1976-1 CB 106
Rev. Rul. 76-464 1976-2 CB 115
Rev. Rul. 78-92 1978-1 CB 118
Rev. Rul. 79-236 1979-2 CB 160
Rev. Rul. 79-348 1979-2 CB 161
Rev. Rul. 80-307 1980-2 CB 136
Rev. Rul. 80-359 1980-2 CB 136
Rev. Rul. 81-5 1981-1 CB 171
Rev. Rul. 81-34 1981-1 CB 173
Rev. Rul. 81-48 1981-1 CB 174
Rev. Rul. 81-49 1981-1 CB 174
Rev. Rul. 81-74 1981-1 CB 175
Rev. Rul. 81-157 1981-1 CB 170
Rev. Rul. 81-202 1981-2 CB 93
Rev. Rul. 81-248 1981-2 CB 91
Rev. Rul. 83-53 1983-1 CB 88
Rev. Rul. 83-89 1983-1 CB 88
Rev. Rul. 83-97 1983-2 CB 72
Rev. Rul. 83-110 1983-2 CB 70
Rev. Rul. 84-155 1984-2 CB 95
Rev. Rul. 85-34 1985-1 CB 134
Rev. Rul. 85-59 1985-1 CB 135
Rev. Rul. 86-51 1986-1 CB 205
Rev. Rul. 86-74 1986-1 CB 205
(2) The following rulings are obsolete but only with respect to
qualified plans that are subject to section 410(b), as amended by
section 1112(a) of the Tax Reform Act of 1986:
Rev. Rul. 66-14 1966-1 CB 75
Rev. Rul. 66-15 1966-1 CB 83
Rev. Rul. 70-384 1970-2 CB 87
Rev. Rul. 70-659 1970-2 CB 90
Rev. Rul. 73-265 1973-1 CB 195
Rev. Rul. 73-283 1973-2 CB 133
Rev. Rul. 74-256 1974-l CB 94
Rev. Rul. 74-418 1974-2 CB 133
Rev. Rul. 79-337 1979-2 CB 189
Rev. Rul. 81-42 1981-1 CB 216
Rev. Rul. 83-58 1983-1 CB 95
Rev. Rul. 83-94 1983-2 CB 75
Rev. Rul. 84-150 1984-2 CB 99
To the extent a revenue ruling is declared obsolete, it is not considered determinative with respect to future transactions. However, this revenue ruling does not determine the applicability to past transactions of revenue rulings that are declared obsolete.
Other revenue rulings relating to the employee plans area will continue to be reviewed to ascertain those that are not considered determinative with respect to future transactions. Therefore, the omission of any particular revenue ruling from the above lists should not be construed as an indication that the revenue ruling necessarily is determinative with respect to future transactions.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termspension planspension plans, nondiscrimination
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation1993 TNT 7-19
