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IRC Section 414 - PLR

Private Letter Rulings - IRC Section 414

Issue PLR Number
Whether contributions made by Employer A to Plan X on behalf of its peace officers who are licensed by the Board are considered contributions by an agency or instrumentality of State M, or political subdivision thereof, for purposes of Code section 414(d), and participation in Plan X by such peace officers of Employer A will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d).

PLR-200541048

7/19/2005

Whether contributions made by Employer A to Plan X on behalf of its peace officers who are licensed by the Board are considered contributions by an agency or instrumentality of State M, or political subdivision thereof, for purposes of Code section 414(d), and participation in Plan X by such peace officers of Employer A will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d).


PLR-200514024

1/11/2005

Whether contributions to Plan X made by Employer A on behalf of its peace officers are considered contributions by an agency or instrumentality of State M or political subdivision thereof for purposes of Code section 414(d), and the participation in Plan X by Employer A's peace officers will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d).

PLR -200405015

11/3/2003

Whether contributions made to a plan by an employer, an Indian tribal police agency, are considered contributions by an agency or instrumentality of a state for purposes of section 414(d). 

PLR -200404059

10/29/2003

Whether contributions to Plan X made by Employer A are considered contributions by an agency or instrumentality of State M or political subdivision thereof for purposes of Code section 414(d), and such participation in Plan X by Employer A's peace officers will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d).

PLR-200402031

10/15/2003

Page Last Reviewed or Updated: 06-Mar-2014