"A revenue ruling is an official interpretation by the Service of the Internal Revenue Code, related statutes, tax treaties, and regulations. It is the conclusion of the Service on how the law is applied to a specific set of facts. The provided materials relate specifically to retirement plans."
- IRS Revenue Ruling 2008-13 – Excessive Compensation
- IRS Revenue Ruling 2008-07 - Minimum Vesting Standards - Rev. Rul. 2008-7, 2008-7 I.R.B. 419 - This revenue ruling addresses the accrual rules and the "greater of" issue where there is an amendment of a traditional defined benefit formula in 2001 to a lump sum-based benefit formula for plan years beginning on or after January 1, 2002.
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