IRS Issues Private Letter Rulings Covering IRAs, Minimum Funding Standards

The Internal Revenue Service released private letter rulings on the 60-day rollover requirement and minimum funding standards for multiemployer plans.

The IRS private letter rulings released June 26 that relate to pensions, employee benefits and executive compensation are listed here, grouped by general topic and tax code section.

The document numbers assigned by the IRS to its private letter rulings are composed of three groups of numbers: the first four numbers represent the year; the second group of numbers represents the week in which the document was released; the last three numbers indicate its position in the series of rulings ...