IRS Revenue Procedure 2007-71 – Rulings and determination letters

Part III --Administrative, Procedural, and Miscellaneous

26 CFR 601.201: Rulings and determination letters.

(Also, Part I, § 403; § 1.403(b)-3.)

IRS Revenue Procedure 2007-71 – Rulings and determination letters

Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy certain requirements for a definite written program for certain tax-sheltered annuities under section 403(b) of the Code. This revenue procedure also provides additional relief for certain section 403(b) tax-sheltered annuity contracts.

Related Links:

• Rev. Proc. 2007-71, 2007-51 I.R.B. - Rulings and determination letters (December 17, 2007) [HTML]
• Rev. Proc. 2007-71, 2007-51 I.R.B. - Rulings and determination letters (December 17, 2007) [PDF]