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Internal Revenue Bulletin:  2009-27 

July 6, 2009 

Rev. Rul. 2009-18

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Tax-sheltered annuity contracts. This ruling notes that a number of guidance documents had become outdated due to numerous intervening statutory revisions enacted in section 403(b) of the Code. 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to section 403(b) issued between 1964 and 2004, the guidance documents listed in this revenue ruling are obsoleted or superseded in their entirety, with one partial exception (Notice 89-23).

Treasury Decision 9340, published in the Federal Register for July 26, 2007, (T.D. 9340, 2007-2 C.B. 487 [72 FR 41128]), includes comprehensive final regulations (under §§ 1.403(b)-1 thru -11 of the Income Tax Regulations) regarding the exclusion provided under § 403(b) for employer contributions to certain annuity contracts (as defined in § 1.403(b)-2(b)(2)). These regulations generally apply after December 31, 2008. See § 1.403(b)-11.

In the “Effect of These Regulations on Other Guidance” section of its preamble, T.D. 9340 notes that since the prior set of section 403(b) regulations were issued in 1964, a number of guidance documents had become outdated due to numerous intervening statutory revisions enacted in section 403(b). In this section, the Internal Revenue Service (IRS) listed a number of documents that it proposed to obsolete after these regulations became final. The IRS received no comments regarding this prior notice to obsolete these documents.

The revenue rulings listed below are obsolete.

Rev. Rul. 64-333 (1964-2 C.B. 114)

Rev. Rul. 65-200 (1965-2 C.B. 141)

Rev. Rul. 66-254 (1966-2 C.B. 125)

Rev. Rul. 66-312 (1966-2 C.B. 127)

Rev. Rul. 67-69 (1967-1 C.B. 93)

Rev. Rul. 67-78 (1967-1 C.B. 94)

Rev. Rul. 67-361 (1967-2 C.B. 153)

Rev. Rul. 67-387 (1967-2 C.B. 153)

Rev. Rul. 67-388 (1967-2 C.B. 153)

Rev. Rul. 68-179 (1968-1 C.B. 179)

Rev. Rul. 68-482 (1968-2 C.B. 186)

Rev. Rul. 68-487 (1968-2 C.B. 187)

Rev. Rul. 68-488 (1968-2 C.B. 188)

Rev. Rul. 69-629 (1969-2 C.B. 101)

Rev. Rul. 70-243 (1970-1 C.B. 107)

Rev. Rul. 87-114 (1987-2 C.B. 116)

Rev. Rul. 90-24 (1990-1 C.B. 97)

The notices listed below are obsolete, except to the extent described.

Notice 90-73 (1990-2 C.B. 353)

Notice 92-36 (1992-2 C.B. 364)

Notice 89-23 (1989-1 C.B. 654) (except to the extent described in the last paragraph of the “Treatment of Controlled Groups that Include Tax-Exempt Entities” section of the preamble to Treasury Decision 9340 at 72 FR 41138, and 2007-2 C.B. 499)

The announcement listed below is obsolete.

Announcement 95-48 (1995-23 I.R.B. 13)


The principal author of this revenue ruling is Robert Architect of the Office of Division Commissioner (TE/GE). For further information regarding this revenue ruling, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll free-number) or e-mail Mr. Architect at

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