IRS Finalizes List of 403(b) Documents Declared Out-of-Date

The Internal Revenue Service (IRS) has finalized its list of guidance documents issued in the last 45 years dealing with 403(b) plans declared obsolete in light of the agency's recent comprehensive rules rewrite.

In Rev. Rul. 2009-18, issued Tuesday, the tax agency listed the documents now officially obsolete as:

Rev. Rul. 64-333 (1964-2 CB 114)
Rev. Rul. 65-200 (1965-2 CB 141)
Rev. Rul. 66-254 (1966-2 CB. 125)
Rev. Rul. 66-312 (1966-2 CB 127)
Rev. Rul. 67-69 (1967-1 CB 93)
Rev. Rul. 67-78 (1967-1 CB 94)
Rev. Rul. 67-361 (1967-2 CB 153)
Rev. Rul. 67-387 (1967-2 CB 153)
Rev. Rul. 67-388 (1967-2 CB 153)
Rev. Rul. 68-179 (1968-1 CB 179)
Rev. Rul. 68-482 (1968-2 CB 186)
Rev. Rul. 68-487 (1968-2 CB 187)
Rev. Rul. 68-488 (1968-2 CB 188)
Rev. Rul. 69-629 (1969-2 CB 101)
Rev. Rul. 70-243 (1970-1 CB 107)
Rev. Rul. 87-114 (1987-2 CB 116)
Rev. Rul. 90-24 (1990-1 CB 97)
Notice 90-73 (1990-2 CB 353)
Notice 92-36 (1992-2 CB 364)
Announcement 95-48 (1995-23 IRB 13).

The tax agency said Notice 89-23 (1989-1 CB 654) is also obsolete except to the extent described in the last paragraph of the “Treatment of Controlled Groups that Include Tax-Exempt Entities” section of the preamble to Treasury Decision 9340 at 72 FR 41138, and 2007-2 CB 499.

Tagged: 403b, IRS