Private Letter Rulings [PLRs] of Interest

The following PLRs can be referenced by searching for the number at Legalbitstream

• 200925044 - Partial Transfer of SEPP treated as Distribution subject to 10% Penalty
• 200720023 - Partial Transfer of SEPP treated as Distribution subject to 10% Penalty
• 200616046 - Distribution Error Correction
• 200616045 - 72(t) Annual Recalculation
• 200601044 - Error in Distribution and Makeup
• 200551033 - 72(t) Annual Recalculation
• 200551032 - 72(t) Annual Recalculation
• 200550039 - Defined Benefit Plans with Lump Sum and Periodic Distributions
• 200544023 - 72(t) Annual Recalculation
• 200532062 - 72(t) Annual Recalculation
• 200503036 - Makeup Distribution and Good Documentation
• 200437038 - Ceiling on 72(t) Interest Rates
• 200442033 - Waiver of 60 Days to Comply with 2002-62
• 200432021 - 72(t) Annual Recalculation
• 200432024 - 72(t) Annual Recalculation
• 200432023 - 72(t) Annual Recalculation
• 200419031 - Switch to MD and roll excess distribution back to IRA within 60 days
• 200313016 - Non-Qualified Tax-Deferred Annuities - 72(q) adopts 2002-62 – Beneficiary Distributions
• 199909059 - Taxpayer terminates an existing SEPP, pays the 10% penalties and interest and starts a new SEPP with anual recalculation.

Bill Stecker has posted a new article titled Post January 1, 2003 Rulings. In his article Bill provides a summary and some thoughts of each PLR. Start by reading Bill's summary and then use the link above to read the actual PLR.