IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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PLR 200704010: Some supplemental insurance preserves HSA eligibility while broader benefits defeat it
An employer asked whether employees with high-deductible health plans could retain health savings account eligibility while buying various supplemental policies and riders. The IRS approved the…
PLR 200704009: LLC receives time to elect corporate classification from formation
A limited liability company intended to be taxed as a corporation from its formation date but failed to file Form 8832 on time. The IRS found the regulatory election relief requirements satisfied.…
PLR 200704008: Serviced retail and office rents are not S corporation passive investment income
An S corporation with accumulated earnings and profits owned, leased, and managed retail and office properties. Its managers and contractors performed inspections, repairs, grounds work, some…
PLR 200704007: Public-school insurance trust and domestic insurer qualify for income exclusion
A public-school insurance trust planned to move its foreign captive insurance operations into a domestic insurance corporation. It also proposed restricting participation to states, political…
PLR 200704006: Nonprofit deferred compensation plan and creditor-accessible trust preserve tax deferral
A tax-exempt workers' compensation organization proposed a deferred compensation plan for selected management and highly compensated employees. A grantor trust would hold assets for benefit…
PLR 200704005: Elective pay and leave contributions to retiree medical accounts are taxable
A governmental employer proposed allowing employees to irrevocably redirect regular pay or accrued leave into accounts for post-retirement medical expenses. Employees could elect participation, and…
PLR 200704004: Settlement fund avoids claimant reporting but must report attorney fees under section 6041
A qualified settlement fund administered an antitrust settlement compensating retailers for transaction overcharges. The IRS ruled that claimant payments were not reportable under section 6041…
PLR 200704003: Couple may allocate missed GST exemption using original gift values
A couple created seven family trusts, but their accounting firm failed to allocate generation-skipping transfer exemption to their first-year gifts to five of them. Later gifts received automatic…
PLR 200704002: Foreign entity receives time for a partnership classification election
A foreign entity became partly owned by a United States entity and intended to elect partnership treatment from that acquisition date. It inadvertently missed the Form 8832 filing deadline. The IRS…
PLR 200704001: Special-school tuition qualifies as medical care for a child's learning disabilities
Parents enrolled a child with diagnosed developmental disorders in a school whose teaching methods and professional staff addressed the child's learning disabilities. The school's specialized…
PLR 200703047: Widow may complete IRA rollover after trustees placed proceeds in a taxable account
A widow's husband left two IRAs to a testamentary trust whose trustees mistakenly deposited the distributions in a non-IRA account. A court later reformed the trust, effective before his death, to…
PLR 200703046: Stock payable to an IRA custodian qualifies as a direct rollover despite delivery to widow
A widow arranged to move her deceased husband's retirement-plan balance into her IRA. The cash went directly to the IRA custodian, but stock certificates payable to that custodian for her benefit…
PLR 200703045: Grief and medical records did not establish grounds for late rollover relief
A retired county employee withdrew funds from an IRA and an employer plan and missed the rollover deadlines. He attributed the failure to grief after a close friend's death and supplied medical…
PLR 200703044: Late rollover waiver covers an unauthorized withdrawal from an incapacitated owner's IRA
An IRA owner with advanced dementia had funds withdrawn by the successor trustee of his grantor trust, who lacked authority over the IRAs. The trustee sought higher returns without realizing that…
PLR 200703043: Bank's deposit of IRA proceeds into a taxable CD warrants rollover relief
A 77-year-old IRA owner arranged to move two IRAs to a bank, using a check payable to the bank as successor IRA custodian. The bank mistakenly deposited the proceeds into a non-IRA certificate of…
PLR 200703042: Rollover relief granted after custodian deposited plan proceeds into a revocable trust account
A 65-year-old retirement-plan participant delivered a rollover check payable to his IRA to the financial institution holding that IRA. Its trust account administrator instead deposited the money…
PLR 200703041: Pension funding waivers depend on collateral, sale proceeds, and later contributions
A chemical-products company sought modification of an earlier pension funding waiver and a waiver for another year after business hardship and a subsidiary bankruptcy. The IRS conditionally granted…
PLR 200703040: Institution's failure to carry out timely rollover instructions warrants waiver
An IRA owner younger than 59½ withdrew money from two IRAs for a home down payment. He had funds available to return within 60 days and gave his financial institution written rollover instructions.…
OTHER 200703039: Private school denied exemption after failing to overcome inference of racial discrimination
A private school applied for section 501(c)(3) recognition after its earlier exemption had been revoked. The school was formed during public-school desegregation and had operated for more than 30…
PLR 200703038: Contractual endowment shares do not produce unrelated business income for charitable remainder trust
An educational charity serving as trustee and remainder beneficiary proposed contractual endowment shares for its charitable remainder trusts. The contracts would match the endowment's payout and…
PLR 200703037: Educational charity's contractual endowment shares do not create unrelated business income
An educational charity proposed allowing charitable remainder trusts, for which it served as trustee and remainder beneficiary, to hold contractual shares linked to its endowment. The trusts would…
PLR 200703036: Plan rollover waiver granted for mistaken deposit into a revocable trust investment account
A retirement-plan participant gave his financial institution a direct rollover check payable to his IRA. A trust account administrator mistakenly deposited the proceeds into an investment account…
PLR 200703035: Widow may roll estate IRA proceeds into her own IRA after bank error
A widow who was sole executrix and residuary beneficiary asked whether she could move her husband's IRA proceeds into her own IRA. State law allowed her to allocate other estate assets to a trust…
PLR 200703034: Mutual fund settlement payments generally avoid information reporting
A qualified settlement fund asked about reporting payments to investors harmed by improper mutual fund trading and advisory fees. The IRS ruled that section 6041 reporting generally did not apply…
PLR 200703033: Contribution timing errors do not disqualify nuclear decommissioning funds
A nuclear plant owner discovered that mistaken designations of contribution years caused its decommissioning funds to exceed annual contribution limits on paper. It represented that deductions…
PLR 200703032: Trust election and income distribution failures receive S corporation relief
A company discovered that parents had signed qualified subchapter S trust elections for beneficiaries who were already adults. Its shareholder trusts also failed to distribute all required income,…
PLR 200703031: Family trust partition and limited appointment powers preserve tax treatment
Trustees proposed to divide an old irrevocable family trust into three equal family-branch trusts and add narrow testamentary powers benefiting certain surviving spouses or parents. The IRS ruled…
PLR 200703030: LLC mergers implement tax-free subsidiary stock distributions
A corporate group proposed to merge disregarded LLCs so that eight subsidiary stock holdings moved from one corporation to its parent. The IRS treated the mergers as pro rata distributions of the…
PLR 200703029: Late S corporation election receives reasonable-cause relief
A corporation's sole shareholder intended S corporation treatment from the date operations began, but the election form was not filed on time. The IRS found reasonable cause for the missed deadline…
PLR 200703028: Transfer to ineligible LLC does not end S status under granted relief
Shareholders transferred all shares of an S corporation to an LLC without realizing that the LLC was an ineligible shareholder. The LLC's members were themselves eligible shareholders and reported…
PLR 200703027: S corporation relief requires LLC lookthrough and earnings corrections
An S corporation discovered both ineligible LLC shareholders and excess passive investment income for three consecutive years. It promptly distributed accumulated earnings and profits and requested…
PLR 200703026: Purchaser gets more time for foreign target section 338 elections
A purchaser intended to make section 338(g) elections for five acquired foreign corporations but failed to file valid elections by the deadline. The IRS found that the purchaser acted reasonably and…
PLR 200703025: Foreign entity may file late disregarded-entity election
A foreign entity intended to elect disregarded-entity status from its formation date but inadvertently missed the filing deadline. That classification treats the entity as not separate from its…
PLR 200703024: Tenant condominium purchase plan preserves low-income housing commitment
A low-income housing partnership proposed to let tenants buy their units as condominiums after the 15-year compliance period. Tenants would receive individual rights of first refusal at prices no…
PLR 200703023: Stock transfers to charitable remainder trust receive S termination relief
An S corporation's stock was transferred to a charitable remainder unitrust, an ineligible shareholder, without awareness that the transfers would terminate S status. After an accountant identified…
PLR 200703022: Spouses may allocate GST exemption late to split trust gift
A donor transferred corporate shares to an irrevocable family trust, and the spouses elected to split the gift on their gift tax returns. Their advisers omitted allocations of generation-skipping…
PLR 200703021: Discontinued business proceeds qualify for partial liquidation treatment
A corporation planned to distribute net cash proceeds from selling a discontinued business while continuing its other businesses. The IRS ruled that the distribution qualified as a partial…
PLR 200703020: Corporation may make S election effective from incorporation
A corporation intended S corporation treatment from incorporation but did not timely file Form 2553. It asked the IRS to recognize the election from that original date. The IRS found reasonable…
TAM 200703019: Workshop worker-classification revocation takes effect prospectively
A sheltered workshop had relied on a 1993 determination excluding certain workers from employee status for employment tax purposes. When the workshop requested reissuance under its new name, the IRS…
PLR 200703018: Foreign parent's non-LIFO statements preserve subsidiaries' LIFO conformity
A foreign parent issued worldwide consolidated financial statements using a non-LIFO inventory method while its U.S. subsidiaries used last-in, first-out accounting for federal tax. Its foreign…
PLR 200703017: Adjacent healthcare building fits existing bond public approval
A nonprofit healthcare borrower wanted to use bond proceeds to renovate a building adjacent to its approved ambulatory care campus. The new building had a different address and increased the…
PLR 200703016: Late S election can take effect on the intended date
A corporation intended S corporation treatment from a specified date but failed to file its election on time. The IRS found reasonable cause and granted relief under section 1362(b)(5). The…
PLR 200703015: Public employers' retiree health trust receives income exclusions
A public education joint powers agency established a trust to prefund retiree medical coverage for participating public employers. Participation and transfers of remaining dedicated assets were…
PLR 200703014: Late tax-year change application is treated as timely
A taxpayer hired accountants to change its tax year and initially expected to use an automatic procedure. After reviewing the actual data, it found that it did not qualify for that procedure but…
PLR 200703013: Tax-year change application receives filing-deadline relief
A taxpayer seeking a new tax year originally expected to qualify for an automatic change procedure. Its accountants later determined from the actual data that the automatic procedure was…
PLR 200703012: Tax-exempt employers' deferred compensation plan and creditor trust approved
Related tax-exempt employers proposed a section 457(b) deferred compensation plan for selected highly compensated employees and a trust to help pay benefits. The plan and trust left assets subject…
PLR 200703011: Healthcare employer's deferred compensation trust avoids immediate employee tax
A tax-exempt healthcare employer proposed a deferred compensation plan for selected management and highly compensated employees. A related trust would hold assets for benefits while leaving them…
PLR 200703010: Market-timing settlement fund has limited investor reporting duties
A qualified settlement fund planned payments to investors harmed by mutual fund market-timing practices and related advisory fees. The IRS ruled that section 6041 generally did not require reporting…
PLR 200703009: Investor settlement fund generally avoids reporting except plan payments
A qualified settlement fund asked about distributions to mutual fund investors harmed by undisclosed market-timing practices. The IRS found that the fund lacked information needed to determine…
PLR 200703008: Fair Fund investor distributions receive limited reporting requirements
A qualified settlement fund planned distributions to investors injured by a mutual fund adviser's market-timing conduct. The IRS ruled that section 6041 reporting generally did not apply because the…
CCA 200703007: Proposed nuclear decommissioning contracts do not constitute insurance
A taxpayer withdrew a ruling request after Chief Counsel concluded that proposed nuclear decommissioning contracts would not constitute insurance for federal tax purposes. The proposed company would…
PLR 200703006: Revocation of payment tax ruling receives prospective-only treatment
A taxpayer requested protection from retroactive revocation of a ruling that had treated its payment as deductible and taxable to the recipient. The IRS granted relief under section 7805(b) based on…
PLR 200703005: LLC gets additional time to switch from corporate to partnership taxation
A two-member LLC originally elected corporate tax treatment from formation. It later intended to elect partnership classification but did not timely file Form 8832. The IRS found the regulatory…
PLR 200703004: Late LLC partnership election receives 60-day filing extension
A two-member LLC had elected to be taxed as a corporation and later intended to change to partnership tax treatment. It missed the Form 8832 deadline for that change. The IRS granted 60 days to file…
PLR 200703003: Two-member LLC may file delayed partnership classification election
A two-member LLC elected corporate tax treatment when formed and later intended to switch to partnership classification. Form 8832 for the intended change was not filed on time. The IRS found the…
PLR 200703002: GST allocation errors across family trusts receive corrective filing relief
A taxpayer's adviser missed elections to prevent automatic generation-skipping transfer exemption allocations to two trusts and missed desired allocations to separate trusts for the taxpayer's…
PLR 200703001: Revised nuclear decommissioning funding schedule approved with conditions
A nuclear plant owner requested a revised schedule governing deductible payments to its decommissioning fund. A related regulated utility collected decommissioning charges from retail customers and…
PLR 200702048: Mutual fund Fair Fund gets investor reporting and identification rulings
A qualified settlement fund asked how to report payments to mutual fund investors harmed by market timing and improper advisory fees. The IRS generally excused section 6041 reporting because the…
PLR 200702047: Spin-off and follow-on mergers receive reorganization and ownership rulings
A public holding company proposed a spin-off followed by two mergers to simplify its structure and improve the use of subsidiary shares for acquisitions and compensation. The IRS approved the…
OTHER 200702046: Charity exemption revoked after required return was not furnished
The IRS issued a final determination retroactively revoking an organization's section 501(c)(3) exemption from a redacted effective date. The attached correspondence states that the organization had…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.