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IRS LISTS OUTDATED EMPLOYEE PLAN REVENUE RULINGS.

NOV. 30, 1993

Rev. Rul. 93-87; 1993-2 C.B. 124

DATED NOV. 30, 1993
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    26 CFR 1.401-1: Qualified pension, profit-sharing and stock bonus

    plans.

    (Also section 7805; 301.7805-1.)

  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    pension plans, nondiscrimination rules
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 93-12375
  • Tax Analysts Electronic Citation
    93 TNT 244-6
Citations: Rev. Rul. 93-87; 1993-2 C.B. 124

Rev. Rul. 93-87

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) (the 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of revenue rulings having primary application in the employee plans area that, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute or regulations; or (3) the facts set forth no longer exist or are not sufficient to permit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.

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 modified with respect to qualified plans that are subject to section 410(b) of the Code, as amended by section 1112(a) of the Tax Reform Act of 1986, to provide that those revenue rulings are not determinative after the effective date of the nondiscrimination regulations. 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      1971-1  CB 122

 

 Rev. Rul. 71-192     1971-1  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. 80-350     1980-2  CB 133

 

 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 modified with respect to qualified plans that are subject to section 410(b) of the Code, as amended by section 1112(a) of the Tax Reform Act of 1986, to provide that those rulings are not determinative after the effective date of the nondiscrimination regulations:

 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     1974-1  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

 

 

The rulings in the two lists set forth above are declared obsolete or modified as of the effective date of the nondiscrimination regulations. They are not considered determinative with respect to transactions on or after that date, except for qualified plans to which the second list does not apply. However, this revenue ruling does not determine the applicability of the revenue rulings in the two lists to transactions prior to the effective date of the nondiscrimination regulations.

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.

DRAFTING INFORMATION

The principal author of this revenue ruling is Jane Kesten of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue ruling, please contact the Employee Plans Technical and Actuarial Division's taxpayer assistance telephone service between the hours of 1:30 p.m. and 4:00 p.m. Eastern time, Monday through Thursday, by calling (202) 622- 6074/6075, or Ms. Kesten on (202) 622-6214, respectively. (These telephone numbers are not toll-free.)

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    26 CFR 1.401-1: Qualified pension, profit-sharing and stock bonus

    plans.

    (Also section 7805; 301.7805-1.)

  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    pension plans, nondiscrimination rules
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 93-12375
  • Tax Analysts Electronic Citation
    93 TNT 244-6
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