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PLRPrivate Label Rights
PLRPrivate Letter Ruling (IRS)
PLRPassive Leg Raising (medical test)
PLRPast Life Regression
PLRPrime Lending Rate
PLRParticipação Nos Lucros e Resultados (Portuguese: Participation in Profit Sharing)
PLRPeripheral Location Register
PLRPublic Lending Right
PLRPhysician Labeling Rule (US FDA)
PLRPrimary Lock Reinforcement (various companies)
PLRParty like a Rockstar
PLRPacket Loss Rate
PLRPreliminary Loss Report (US Army)
PLRPartitio Liberal-Radicale Svizzero (Radical Free Democratic Party Switzerland)
PLRPig Launcher & Receiver (oceaneering)
PLRProvider of Last Resort (electric utility)
PLRPronóstico de Largo-Rango (Spanish: Long-Range Forecast)
PLRPipeline and Riser (offshore drilling)
PLRPublic Liberty Radio
PLRPulse Link Repeater
PLRPass Liaison Representative
PLRPlace Louis Riel (hotel; Winnipeg, Canada)
PLRPupillary Light Response
PLRProportional Loss Rate
PLRPolská Lidová Republika (People's Republic of Poland)
PLRPatá en La Raja
PLRPublic Letter of Reprimand (Medical Board of California)
PLRPacket Loss Resilience
PLRPortable Launch Rig (X Development, LLC)
PLRPackage-Level Reliability
PLRProgrammable Logic Relay
PLRPermissible Loss Ratio (risk management)
PLRPrequential Likelihood Ratio
PLRPhilippine Liberation Ribbon
References in periodicals archive ?
The regulation says private letter rulings and GCMs are not authoritative.
Recent private letter rulings confirm that what is old is new and that partial liquidations are alive and well.
TEI recognizes that technical advice memoranda and private letter rulings formally have no precedential effect.
While the private letter ruling should provide plan sponsors comfort to move forward with adopting a student loan repayment contribution program, several unanswered questions remain:
This "private letter ruling" does not set precedent, though it may embolden other employers to tie student loan repayment contributions to 401(k) contributions while assuring compliance with existing law.
In those instances, particularly if adverse tax consequences could result in a significant tax liability, the taxpayer should consider requesting a private letter ruling from the Internal Revenue Service.
115(1), whether or not the entity seeks a private letter ruling. Through this article, donors will gain a better understanding of how a Sec.
Also, the company said it has begun evaluating the purchase of just Remington's project management business as this does not require a private letter ruling. Accordingly, it has formed a Special Committee of its board to evaluate a possible transaction.
"If you have a legal question that needs to be addressed, you may want to request a private letter ruling," the agency says.
In a 2014 IRS private letter ruling, an entire IRA was lost to a fatal distribution error after death.
Third, tax authorities use private letter rulings. In a request for a private letter ruling, taxpayers ask tax authorities whether a transaction is entitled to the favorable tax treatment, before they act.
The IRS's issuance of Private Letter Ruling 201245004 in 2012 appears to make it easier for taxpayers to satisfy the provision of a qualified disclaimer and thus make the generation-skipping feature of estate planning for IRA assets more easily attainable.