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bulletin Internal Revenue›Bulletin No. 1999–48 November 29, 1999

EMPLOYEE PLANS

Internal Revenue Bulletin 1999-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–47, page 588. Covered compensation tables for 2000. The covered compensation tables for the year 2000 used for determining contributions to defined benefit plans and permitted disparity are set forth.

Rev. Proc. 99–44, page 598. Insurance companies; annuity contracts. This procedure sets forth conditions under which the Service will treat a contract as an annuity contract described in sections 403(a), 403(b), or 408(b) of the Code, notwithstanding that contract premiums are invested at the direction of the contract holder in publicly available securities. Rev. Rul. 81–225 modified.

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