Ezel / IRS Rulings / 201251016

CCA 201251016: Two benefit programs were treated as window benefits

Number
201251016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Definitions
Topics
Employment taxes
Code sections
§ 3121, § 6110
Ruling dated
October 12, 2012
Publicly released
December 21, 2012
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 2012, 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 2012
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

Chief Counsel Advice characterized the benefits described in a Form 886-A as window benefits. The advice noted that only two programs were provided over an approximately ten-year period. Because there was no pattern of repeatedly providing similar benefits in similar situations for substantially consecutive, limited periods, the benefits did not appear to fit a recurring arrangement of that kind. The memorandum gives a short factual conclusion and does not provide a broader ruling.

Ruling snapshot

  • Question: How should the described benefit programs be characterized?
  • Outcome: advice given
  • Key authorities: IRC § 3121.00-00

Full text (IRS public release)

ID: CCA_2012101209303332 Number: 201251016
Release Date: 12/21/2012
Office: -------------
UILC: 3121.00-00

From: --------------------
Sent: Friday, October 12, 2012 9:30:40 AM
To: -------------------------
Cc:
Subject: Window benefits

--------

We looked at the Form 886-A you provided. Our reaction is that the benefits described are window benefits. There are only two programs that are consecutive over an approximately ten-year period, so there doesn't seem to be a pattern of repeatedly providing for similar benefits in similar situations for substantially consecutive, limited periods of time.

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