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Internal Revenue Bulletin:  2014-37 

September 8, 2014 


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Rev. Rul. 2014–24Rev. Rul. 2014–24

This revenue ruling modifies the list of group trust retiree benefit plans eligible to participate in 81–100 group trusts in accordance with the requirements of Rev. Rul. 2011–1, 2011–2 I.R.B. 251, as modified by Notice 2012–6, 2012–3 I.R.B. 293, to include trusts of certain retirement plans qualified only under the Puerto Rico Code (Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de 31 de enero de 2011) and clarifies that assets held by certain separate accounts maintained by insurance companies may be invested in 81–100 group trusts. In addition Rev. Rul 2014–24 provides limited transition relief.

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