IRS Issues Revenue Procedure Regarding Letter Ruling Requests on Church Retirement Plans

The U.S. Internal Revenue Service recently released Revenue Procedure 2011-44 requiring tax-exempt church retirement plans to notify plan participants and other interested parties if the church applies to the IRS for a letter ruling regarding the status of the plan. Among other things, the procedure requires that a copy of the notice be submitted to the IRS with the ruling request, and it provides procedures for the IRS to receive and consider comments from interested persons regarding the ruling request.

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