Ezel / IRS Rulings / 200946040

CCA 200946040: Department of Labor class exemption and unrelated business income

Number
200946040
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Prohibited Transactions
Topics
Excise taxes
Code sections
§ 4975, § 512, § 6110
Ruling dated
October 1, 2009
Publicly released
November 13, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

This Chief Counsel advice briefly addresses a prohibited-transaction issue and an unrelated business income issue. The writer notes that the Department of Labor may have issued a class exemption in recent years but had not reviewed its terms and conditions. The writer also states that the unrelated business income question required further research. The email does not reach a substantive conclusion.

Ruling snapshot

  • Question: Is a Department of Labor class exemption relevant to the prohibited-transaction issue, and what is the unrelated business income treatment?
  • Outcome: Advice given
  • Key authorities: IRC §§ 4975 and 512

Full text (IRS public release)

ID: CCA_2009100110125857 Number: 200946040
Release Date: 11/13/2009
Office: ----------------------------
UILC: 4975.00-00

From: ---------------
Sent: Thursday, October 01, 2009 10:13:01 AM
To: ------------------------------------------------------------------------------ Cc: --------------------- Subject: RE: MAP Question

-------------------, as to the PT issue I believe the DOL has issued a class exemption in the last few years though I am not familiar with the terms and conditions of that exemption. If you would like, I could probably put my hands on the exemption fairly quickly unless you want to contact the DOL. I need to look into the UBI question and will get back to you.

-------

-------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
------------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace