Internal Revenue Bulletin:  2012-8 

February 21, 2012 

EMPLOYEE PLANS


Rev. Rul. 2012-3 Rev. Rul. 2012-3

Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and survivor annuity (“QJSA”) and the qualified preretirement survivor annuity (“QPSA”) rules, described in sections 401(a)(11) and 417 of the Code, apply when a deferred annuity contract is purchased under a profit-sharing plan.

Rev. Rul. 2012-4 Rev. Rul. 2012-4

Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfies sections 411 and 415 of the Code in a case in which the defined benefit plan provides an annuity resulting from the direct rollover.


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