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EMPLOYEE PLANS

Internal Revenue Bulletin 2014-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Definition of a substantial risk of forfeiture (TD 9659) 12, 653 Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Excepted benefits (REG–143172–13) 2, 383 Final rules to implement the 90-day waiting period limitation

(TD 9656) 11, 626 Letter rulings:

And determination letters:

Areas which will not be issued from Associate Chief

Counsel and Division counsel (TE/GE) (RP 3) 1, 111 Exemption application determination letter rulings under

sections 501 and 521 (RP 9) 2, 281 And general information letters; procedures (RP 4) 1, 125 User fees, request for letter rulings (RP 8) 1, 242 Letter rulings and general information letters (RP 4) 1, 125 Letter rulings or determination letters (RP 1) 1, 1 Proposed rules to clarify length of reasonable and bona fide

employment-based orientation period, consistent with the 90day waiting period limitation (REG–122706–12) 11, 647 Qualification, determination letters (RP 6) 1, 198 Qualified plans:

Discrimination (Notice 5) 2, 276 Opinion letters (Ann 4) 7, 523 Determination Letters (RP 19) 10, 619

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▸Contents — Internal Revenue Bulletin 2014-12
Internal Revenue Bulletin 2014-12

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