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The result is the same if instead the frozen plan is merged into a new plan of the employer with accruals resuming under the merged plan. Rev. Rul. 2003 65 ISSUE If accruals under a qualified retirement plan are frozen so that a partial termination of the plan occurs and accruals under the plan subsequently resume must all years of service for the plan sponsor following the establishment of the plan be taken into account for purposes of vesting I...

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What is rev rul - 65?

Rev. Rul. 65 is a revenue ruling issued by the Internal Revenue Service (IRS) that provides guidance on a particular tax matter.

Who is required to file rev rul - 65?

Rev. Rul. 65 is not a form or filing requirement. It is a ruling issued by the IRS for informational purposes and may be relevant to taxpayers seeking guidance on specific tax issues.

How to fill out rev rul - 65?

Rev. Rul. 65 does not need to be filled out. It is a ruling issued by the IRS and provides guidance or clarification on a specific tax matter.

What is the purpose of rev rul - 65?

The purpose of Rev. Rul. 65 is to provide taxpayers, tax professionals, and other interested parties with guidance and interpretation of the tax laws or regulations in relation to a specific tax matter.

What information must be reported on rev rul - 65?

Rev. Rul. 65 does not require any information to be reported. It is a ruling issued by the IRS that provides guidance on a specific tax matter.

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