Private Letter Rulings (Retirement Plans Related)

Download PLR	Description ( Analysis or summary available if hyperlinked)
PLR 200807026	IRA owner died leaving two IRAs, for which a trust was the beneficiary. Spouse was beneficiary of trust, and was allowed to rollover assets to her own IRA within 60-days of receipt
PLR 200807025	IRA owner died without naming a beneficiary of his IRA, and his estate became the beneficiary under State law. IRA owner died intestate and left his estate to Trust A, which is a grantor trust and irrevocable. Surviving spouse was allowed to rollover assets into her ‘own’ IRA ( not an inherited IRA).
PLR 200807024	Conditional waiver of the minimum funding requirement
PLR 200806013	The IRS ruled that the payment of premiums on qualified long-term care insurance by a 401(k) plan would be treated as a taxable distribution in violation of the distribution restrictions of section 401(k)(2)(B)." (Sutherland Asbill & Brennan LLP) . Click here for analysis
PLR 200804027	Extension of 60-day granted. Financial advisor's error . Click here for summary
PLR 200746016	Extension of 60-day granted. Financial institution's error
PLR 200742026	Individual must be designated beneficiary before IRA owner’s death, in order to be treated as designated beneficiary. Will cannot govern beneficiary designation of IRA
PLR 200432022	Withdrawals were fraudulently made from IRA. 60-day period was extended to allow rollover to be completed.