Revenue Ruling Lists Obsolete Guidance Resulting from 403(b) Regulations

 Revenue Ruling 2009-18 lists various guidance now rendered obsolete as a result of the issuance of final Section 403(b) regulations.

Document Excerpt

In the “Effect of These Regulations on Other Guidance” section of its preamble, TD 9340 notes that since the prior set of section 403(b) regulations were issued in 1964, a number of guidance documents had become outdated due to numerous intervening statutory revisions enacted in section 403(b). In this section, the Internal Revenue Service (IRS) listed a number of documents that it proposed to obsolete after these regulations became final. The IRS received no comments regarding this prior notice to obsolete these documents.

The revenue rulings listed below are obsolete.



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