Items ( click on item to see list of documents)

• Rev Proc 2007-71

• Model language for 403(b) plans

• Rev. Proc. 2007-4

• This revenue procedure explains how the Internal Revenue Service gives guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. It explains the kinds of guidance and the manner in which guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

• Rev Proc 2006-53

• Increased the phase-out range for deductible IRA contributions , Roth IRA contributions and saver’s credit

• Rev. Proc. 2005-16

• Sets forth the Service’s procedures for issuing opinion and advisory letters regarding the acceptability under § 401 and § 403(a) of the Internal Revenue Code (the “Code”) of the form of pre-approved plans (that is, master and prototype (M&P) and volume submitter (VS) plans).