EMPLOYEE PLANS

Rev. Rul. 2009–18, page 1. Tax-sheltered annuity contracts. This ruling notes that a number of guidance documents had become outdated due to numerous intervening statutory revisions enacted in section 403(b) of the Code. Final regulations under sections 1.403(b)–1 thru 11 have been issued. Since these regulations include and modify much of the IRS guidance relating to section 403(b) issued between 1964 and 2004, the guidance documents listed in this revenue ruling are obsoleted or superseded in their entirety, with one partial exception (Notice 89–23).

Finding Lists begin on page ii.