IRA-Pension Rescue Rev. Rulings

Thank you for your interesting the “new” pension rescue.

If you would like to read the notices of the IRS when trying to kill “old school” pension rescue, click on the following links.

Rev. Proc. 2004-16

http://www.irs.gov/irb/2004-10_IRB/ar13.html

Rev. Ruling. 2004-20

http://www.irs.gov/irb/2004-10_IRB/ar09.html 

Rev. Ruling 2004-21

http://www.irs.ustreas.gov/businesses/corporations/article/0,,id=120633,00.html

If you want to read about the new "Safe Harbor" rules for valuing policies sold or distributed from plan, please click on the following link.

Rev. Proc. 2005-25

http://www.irs.gov/irb/2005-17_IRB/ar11.html