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Rev. Proc. 2005-6
- Article from:
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United States. Internal Revenue Bulletin
- Article date:
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January 3, 2005
- Author:
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Copyright informationCopyright Superintendent of Documents Jan 3, 2005. Provided by ProQuest LLC. (Hide copyright information)
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SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
Purpose of revenue procedure
.01 This revenue procedure sets forth the procedures of the various offices of the Internal Revenue Service for issuing determination letters on the qualified status of pension, profit-sharing, st
ock bonus, annuity, and employee stock ownership plans (ESOPs) under §§ 401, 403(a), 409 and 4975(e)(7) of the Internal Revenue Code of 1986, and the status for exemption of any related trusts or custodial accounts under § 501 (a).
Organization of revenue procedure
.02 Part I of this revenue procedure contains instructions for requesting determination letters for various types of plans and transactions. Part ...