Private letter rulings - IRC Section 414 Issue PLR Number Whether contributions made by Employer A to Plan X on behalf of its peace officers who are licensed by the Board are considered contributions by an agency or instrumentality of State M, or political subdivision thereof, for purposes of Code section 414(d), and participation in Plan X by such peace officers of Employer A will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d). PLR-200541048 PDF 7/19/2005 Whether contributions made by Employer A to Plan X on behalf of its peace officers who are licensed by the Board are considered contributions by an agency or instrumentality of State M, or political subdivision thereof, for purposes of Code section 414(d), and participation in Plan X by such peace officers of Employer A will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d). PLR-200514024 PDF 1/11/2005 Whether contributions to Plan X made by Employer A on behalf of its peace officers are considered contributions by an agency or instrumentality of State M or political subdivision thereof for purposes of Code section 414(d), and the participation in Plan X by Employer A's peace officers will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d). PLR -200405015 PDF 11/3/2003 Whether contributions made to a plan by an employer, an Indian tribal police agency, are considered contributions by an agency or instrumentality of a state for purposes of section 414(d). PLR -200404059 PDF 10/29/2003 Whether contributions to Plan X made by Employer A are considered contributions by an agency or instrumentality of State M or political subdivision thereof for purposes of Code section 414(d), and such participation in Plan X by Employer A's peace officers will not adversely affect the status of Plan X as a governmental plan within the meaning of section 414(d). PLR-200402031 PDF 10/15/2003
