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Rev. Rul. 2022-2, 2022-4 I.R.B. 451 
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, for the 2022 plan year. 

Rev. Rul. 2022-24, 2022-51 I.R.B. 551
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, for the 2023 plan year. 

Rev. Rul. 2021-3, 2021-05 I.R.B. 674
Provides tables of covered compensation under IRC Section 401(l)(5)(E) effective January 1, 2021.

Rev. Rul. 2020-02, 2020-02 I.R.B. 298
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, effective January 1, 2020.

Rev. Rul. 2020-23, 2020-47 I.R.B. 1028
Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial account (ICA) in kind to a participant or beneficiary is not includible in gross income until amounts are actually paid to the participant or beneficiary out of the ICA, so long as the ICA maintains its status as a Section 403(b)(7) custodial account. Any other amount distributed from a custodial account to a participant or beneficiary to effectuate plan termination is includible in gross income, except to the extent the amount is rolled over to an IRA or other eligible retirement plan by a direct rollover or by a transfer made within 60 days.

Rev. Rul. 2019–06, 2019-14 I.R.B. 919  
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, effective January 1, 2019.

Rev. Rul. 2019-19, 2019-36 I.R.B. 674
Provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amount of the designated distribution from gross income under IRC Section 402(a) and does not alter an employer’s withholding and reporting obligations under IRC Sections 3405 and 6047(d).

Rev. Rul. 2018–04, 2018-4 I.R.B. 304
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, effective January 1, 2018. These tables of covered compensation reflect a revision to the taxable wage base for 2018 that was announced by the Social Security Administration on November 27, 2017, and apply in lieu of the tables that were provided in Revenue Ruling 2017–22, 2017–48 I.R.B. 536, 2017.

Revenue Ruling 2017–5, 2017-9 I.R.B. 1000
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, effective January 1, 2017.

Revenue Ruling 2017–22, 2017-48 I.R.B. 530
Provides tables of covered compensation under IRC Section 401(l)(5)(E) and the Income Tax Regulations thereunder, effective January 1, 2018.

Revenue Ruling 2016–05, 2016-08 I.R.B. 344
Lists tables of covered compensation under IRC Section 401(l)(5)(E) and the related Income Tax Regulations effective January 1, 2016.

No revenue rulings in 2015.

Revenue Ruling 2014-3, 2014-2 I.R.B. 259
Covered compensation tables under IRC section 401(l)(5)(E) for the 2014 plan year, for use in determining contributions to defined benefit plans and permitted disparity.

Revenue Ruling 2014-9, 2014-17 I.R.B. 975
Provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded that an amount was a valid rollover contribution.

Revenue Ruling 2014-18, 2014-26 I.R.B. 1104
Neither the nonstatutory stock option nor the stock-settled stock appreciation right granted to Service Provider with respect to common shares of Service Recipient is a nonqualified deferred compensation plan subject to taxation under section 457A.

Revenue Ruling 2014-24, 2014-37 I.R.B. 529
Modifies the list of group trust retiree benefit plans eligible to participate in group trusts in Rev. Rul. 81–100, 1981–1 C.B. 326, as modified by Rev. Rul. 2011–1, 2011–2 I.R.B. 251 (which was modified by Notice 2012–6, 2012–3 I.R.B. 293) (“81–100 group trusts”). It now includes trusts of certain retirement plans qualified only under the Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de 31 de enero de 2011 (“Puerto Rico Code”), clarifies that assets held by certain separate accounts maintained by insurance companies may be invested in 81–100 group trusts, and provides limited transition relief.

Revenue Ruling 2014-34, 2014-52 I.R.B. 954
Gives tables of covered compensation under IRC Section 401(l)(5)(E) and their regulations for the 2015 plan year.

Revenue Ruling 2013-2, 2013-10 I.R.B. 533
Covered compensation tables under IRC section 401(l)(5)(E) for the 2013 plan year, for use in determining contributions to defined benefit plans and permitted disparity.

Rev. Rul. 2012-3, 2012-8 I.R.B. 383PDF
How the qualified joint and survivor annuity (QJSA) and qualified preretirement survivor annuity (QPSA) rules apply when a deferred annuity contract is purchased under a profit-sharing plan.

Rev. Rul. 2012-4, 2012-8 I.R.B. 386PDF
Whether a defined benefit plan that accepts a direct rollover from a defined contribution plan maintained by the same employer satisfies IRC sections 411 and 415 when it provides an annuity resulting from the direct rollover.

Rev. Rul. 2012-5, 2012-5 I.R.B. 337PDF
This revenue ruling provides tables of covered compensation under IRC section 401(l)(5)(E) and the Income Tax Regulations, thereunder, for the 2012 plan year.

Rev. Rul. 2011-1, 2011-2 I.R.B. 251PDF
This revenue ruling modifies the general rules for group trusts and expands the types of plans that may participate in Rev. Rul. 81-100 group trusts to include §403(b)(7) custodial accounts, §403(b)(9) retirement income accounts, and §401(a)(24) governmental retiree benefit plans. It also provides guidance on the availability of group trusts to a Puerto Rican plan and provides guidance on spin-off of assets related to Puerto Rican participants.

Rev. Rul. 2011-3, 2011-4 I.R.B. 326PDF
The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Rev. Rul. 2011-7, 2011-10 I.R.B. 534PDF
This revenue ruling provides guidance clarifying how the section 403(b) plan termination provisions apply.

Rev. Rul. 2010-27, 2010-45, I.R.B. 620PDF
Guidance on when 457(b) and 409A plans may make an unforeseeable emergency distribution.

Rev. Rul. 2009-2, 2009-2 I.R.B. 245PDF
The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Rev. Rul. 2009-18, 2009-27 I.R.B. 1PDF
The revenue ruling notes that a number of guidance documents had become outdated due to numerous intervening statutory revisions enacted in section 403(b). 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 the revenue ruling are obsoleted or superseded in their entirety, with one partial exception (Notice 89-23).

Rev. Rul 2009-30, 2009-39 I.R.B. 391PDF
This revenue ruling provides guidance on how automatic enrollment in a §401(k) plan can work when there is an escalator feature included. An escalator feature means that the amount of an employee’s compensation that is contributed to the plan, without the employee’s affirmative election, is increased periodically according to the terms of the plan. Two situations are described, one involves a basic automatic contribution arrangement and the other involves an eligible automatic contribution arrangement described in §414(w) of the Code.

Rev. Rul 2009-31, 2009-39 I.R.B. 395PDF
This revenue ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement plan to permit annual contributions of an employee’s unused paid time off under the employer’s paid time off plan. A paid time off plan generally refers to a sick and vacation arrangement that provides for paid leave whether the leave is due to illness or incapacity. The amendment relates to a contribution (including a section 401(k) contribution) or cash out of the unused paid time off, determined as of the end of the plan year (December 31).

Rev. Rul. 2009-32, 2009-39 I.R.B. 398PDF
This revenue ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement plan to permit contributions for an employee’s accumulated and unused paid time off under the employer’s paid time off plan at a participant’s termination of employment. A paid time off plan generally refers to a sick and vacation arrangement that provides for paid leave whether the leave is due to illness or incapacity. The amendment relates to a post-severance contribution (including a section 401(k) contribution) or cash out of the accumulated and unused paid time off.

Rev. Rul. 2009-40, 2009-52 I.R.B. 942PDF
The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Rev. Rul. 2008-7, 2008-7 I.R.B. 419PDF
This revenue ruling addresses the accrual rules and the "greater of" issue where there is an amendment of a traditional defined benefit formula in 2001 to a lump sum-based benefit formula for plan years beginning on or after January 1, 2002.

Rev. Rul. 2008-40, 2008-30 I.R.B. 166PDF
This revenue ruling provides that the transfer of amounts from a trust under a plan qualified under section 401(a) of the Code to a nonqualified foreign trust is treated as a distribution from the transferor plan and that transfer of assets and liabilities from a plan qualified under section 401(a) of the Code to a plan that satisfies section 1165 of the Puerto Rico Code is also treated as a distribution from the transferor plan even if the plan is described in section 1022(i)(1) of ERISA.

Rev. Rul. 2008-45, 2008-34 I.R.B. 403PDF
This revenue ruling provides that the exclusive benefit rule of section 401(a) of the Code is violated if the sponsorship of a qualified retirement plan is transferred from an employer to an unrelated taxpayer and the transfer is not in connection with a transfer of business assets or operations from the employer to the unrelated taxpayer.

Rev. Rul. 2007-43, 2007-28 I.R.B. 45PDF
This revenue ruling states that a partial termination of a defined contribution plan occurs where the turnover of an employer maintaining the defined contribution plan ceases operations at one of its four business locations is significant.

Rev. Rul. 2007-65, 2007-45 I.R.B. 949PDF
This revenue ruling addresses post-retirement medical and life insurance benefits under section 419 and section 419A of the Code while granting limited prospective application to one of its holdings.

Rev. Rul. 2007-67, 2007-48 I.R.B. 1047PDF
This revenue ruling pertains to the mortality table to be used when calculating a single sum distribution as a result of the amendment of section 417(e)(3) to the Code by the Pension Protection Act. Rev. Rul. 2001-62 modified.

Rev. Rul. 2007-71, 2007-50 I.R.B. 1155PDF
This revenue ruling is the 2008 annual revenue ruling pertaining to covered compensation.

Rev. Rul. 2006-38, 2006-29 I.R.B. 80PDF
This revenue ruling pertains to the calculation of the amount involved when calculating the prohibited transaction excise tax where there are elective deferrals that are not timely paid.

Rev. Rul. 2006-43, 2006-35 I.R.B. 329PDF
This revenue ruling pertains to whether there is a governmental pick-up plan within the meaning of section 414(h)(2) of the Code, and if certain criteria are met, applies prospectively.

Rev. Rul. 2006-60, 2006-48 I.R.B. 977PDF
This revenue ruling contains the 2007 covered compensation tables.

Rev. Rul. 2005-55, 2005-33 I.R.B. 284PDF
This revenue ruling addresses whether certain profit-sharing plans that are designed to make distributions to reimburse medical expenses will fail the vesting requirements of section 401(a)(7) of the Code.

Rev. Rul. 2005-60, 2005-37 I.R.B. 502PDF
This revenue ruling addresses the interaction of section 420 of the Code and section 101 of the Medicare Prescription Drug, Improvement and Modernization Act of 2003.

Rev. Rul. 2005-72, 2005-46 I.R.B. 944PDF
This revenue ruling contains the covered compensation tables for 2006.

Rev. Rul. 2004-4, 2004-6 I.R.B. 414PDF
This revenue ruling pertains to ESOPs, subchapter S corporations, synthetic equity, nonallocation years, and "listed transactions."

Rev. Rul. 2004-10, 2004-7 I.R.B. 484PDF
This revenue ruling pertains to significant detriment, section 1.411(a)-11(c)(2)(i) of the I.T. Regulations and Department of Labor Field Assistance Bulletin 2003-3.

Rev. Rul. 2004-11, 2004-7 I.R.B. 480PDF
This revenue ruling pertains to the application of section 410(b)(6)(C) of the Code to certain acquisitions and dispositions.

Rev. Rul. 2004-12, 2004-7 I.R.B. 478PDF
This revenue ruling pertains to rollovers and portability as a result of sections 641 through 643 of EGTRRA.

Rev. Rul. 2004-13, 2004-7 I.R.B. 485PDF
This revenue ruling pertains to the provisions of section 416(g)(4)(H) of the Code.

Rev. Rul. 2004-20, 2004-10 I.R.B. 546PDF
This revenue ruling pertains to the deductibility of contributions to a qualified retirement plan and lists certain transactions as "listed transactions."

Rev. Rul. 2004-21, 2004-10 I.R.B. 544PDF
This revenue ruling pertains to the nondiscrimination rules where there is a highly compensated employee in a section 412(i) plan.

Rev. Rul. 2004-57, 2004-24 I.R.B. 1048PDF
This revenue ruling describes a situation where a union administers a section 457 governmental plan where its members are employees of the governmental unit.

Rev. Rul. 2004-65, 2004-27 I.R.B. 1PDF
This revenue ruling describes a situation where there is employer action under section 420(c)(3)(E) where an employer offers enhanced pension benefits in exchange for a retiree electing out of health insurance coverage.

Rev. Rul. 2004-67, 2004-28 I.R.B. 28PDF
This revenue ruling clarifies and modifies Rev. Rul. 81-100 pertaining to group trusts.

Rev. Rul. 2004-104, 2004-46 I.R.B. 836PDF
This revenue ruling contains the covered compensation tables for permitted disparity, etc., for 2005.

Rev. Rul. 2003-6, 2003-3 I.R.B. 286PDF
This revenue ruling describes the application of the delayed effective date of IRC section 409(p).

Rev. Rul. 2003-11, 2003-3 I.R.B. 285PDF
This revenue ruling describes the effect of section 611(c) of EGTRRA on the nondiscrimination and coverage rules.

Rev. Rul. 2003-27, 2003-11 I.R.B. 597PDF
This revenue ruling pertains to the adjustment of basis in S corporation stock.

Rev. Rul. 2003-62, 2003-25 I.R.B. 1034PDF
This revenue ruling pertains to distributions from a qualified retirement plan and their application to cafeteria plans.

Rev. Rul. 2003-65, 2003-25 I.R.B. 1035PDF
This revenue ruling pertains to vesting service upon the resumption of accruals.

Rev. Rul. 2003-83, 2003-30 I.R.B. 128PDF
This revenue ruling pertains to whether certain funding methods are reasonable entry age normal funding methods.

Rev. Rul. 2003-85, 2003-32 I.R.B. 291PDF
This revenue ruling pertains to a reversion, a qualified replacement plan, and the application of the IRC section 4980 excise tax.

Rev. Rul. 2003-88, 2003-32 I.R.B. 292PDF
This revenue ruling pertains to the running of the statute of limitations and IRC section 4971 excise taxes.

Rev. Rul.  2003-124, 2003-49 I.R.B. 1173PDF
This revenue ruling contains the covered compensation tables for 2004.

Rev. Rul. 2002-27, 2002-20 I.R.B. 925PDF
This revenue ruling pertains to aspects of automatic enrollment under §125, 106 and 415 of the Code. With respect to this revenue ruling, all questions regarding cafeteria plans should be directed to 1-800-829-1040.

Rev. Rul. 2002-42, 2002-28 I.R.B. 76PDF
This revenue ruling pertains to partial termination and notice questions resulting from EGTRRA increases in the §404(a)(3) limits.

Rev. Rul. 2002-43, 2002-28 I.R.B. 85PDF
This revenue ruling pertains to the calculation of the first tier prohibited transactions excise tax when the tax rates change.

Rev. Rul. 2002-45, 2002-29 I.R.B. 116PDF
This revenue ruling pertains to "restorative payments" to qualified defined contribution plans.

Rev. Rul. 2002-46, 2002-29 I.R.B. 117PDF
This revenue ruling pertains to the deductibility of certain contributions.

Rev. Rul. 2002-62, 2002-42 I.R.B. 710PDF
This revenue ruling provides guidance on what constitutes a series of substantially equal periodic payments from an individual account within the meaning of IRC section 72(t)(2)(A)(iv).

Rev. Rul. 2002-63, 2002-45 I.R.B. 803PDF
This revenue ruling contains the annual covered compensation tables for purposes of IRC section 401.

Rev. Rul. 2002-73, 2002-45 I.R.B. 805PDF
This revenue ruling modifies Rev. Rul. 2002-46 and modifies and amplifies Rev. Proc. 2002-9 as they relate to the timing of the deduction of certain contributions.

Rev. Rul. 2002-84, 2002-50 I.R.B. 953PDF
This revenue ruling describes the income tax consequences in certain specific instances of overpayments of plan benefits.

Rev. Rul. 2001-6, 2001-6 I.R.B. 491PDF
Whether payments by an ESOP in the redemption of stock are deductible as dividends under §404(k).

Rev. Rul. 2001-30, 2001-29 I.R.B. 46PDF
Specific conditions are set forth for a defined benefit replacement allocation to meet the requirements of §1.401(a)(4)-8(b).

Rev. Rul. 2001-51, 2001-45 I.R.B. 427PDF
This revenue ruling describes certain changes made to §404, 412 and 415 by EGTRRA.

Rev. Rul. 2001-55, 2001-47 I.R.B. 497PDF
This revenue ruling contains the covered compensation tables for permitted disparity, etc., for 2002.

Rev. Rul. 2001-62, 2001-53 I.R.B. 632PDF
This revenue ruling contains updated mortality tables under §417 of the Code and model plan amendments.