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This page contains a single entry by Associate Editor published on April 7, 2009 10:26 PM.

Rev. Proc. 2009 22: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability was the previous entry in this blog.

PLR 200914010: Trust Income is Exempt as Exercise of Essential Government Function is the next entry in this blog.

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PLR 200914009: Trust Income Exempt as Exercise of Essential Government Function

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Associate Editor
on April 7, 2009 TrackBacks (0) Comments (0)

In PLR 200914009, the IRS ruled that the income from a trust providing health and welfare benefits to retired state employees is excludable from gross income under section 115 and that contributions to the trust will be excludable from the retirees' gross income under section 106.

Posted by Min Young Choi, Associate Editor, Wealth Strategies Journal.

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