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Abbreviations›Rev. Rul. 2007-4, 2007-4 I.R.B. 351

EMPLOYEE PLANS

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Corporations, prohibited allocations of securities in an S corpo ration (TD 9302) 5, 382 Determination letters, issuing procedures (RP 6) 1, 189 Full funding limitations, weighted average interest rate for:

January 2007 (Notice 12) 5, 409 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 108 Associate Chief Counsel (International) (RP 7) 1, 227 And general information letters, procedures (RP 4) 1, 118 User fees, request for letter rulings (RP 8) 1, 230 Qualified retirement plans:

Defined benefit pension plans, cash balance and other hybrid

plans (Notice 6) 3, 272 Distribution issues, multiple issues (Notice 7) 5, 395 Pension plans, in-service distributions (Notice 8) 3, 276 Remedial amendment period (Notice 3) 2, 255 Regulations:

26 CFR 1.402(c)–2, revised; 1.409(p)–1, added; prohibited allocations of securities in an S corporation (TD 9302) 5, 382 Technical advice to IRS employees (RP 5) 1, 161

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▸Contents — Internal Revenue Bulletin 2007-5
Internal Revenue Bulletin 2007-5

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