Rev. Rul. 84-50

1984-1 C.B. 279, 1984-14 I.R.B. 10.

                       Internal Revenue Service
                                 Revenue Ruling

                            OBSOLETE REVENUE RULINGS

                            Published: April 2, 1984

Section 7805. - -Rules and Regulations, 26 CFR 301.7805-1:  Rules and regulations.

  Obsolete revenue rulings.  A list is given of pre-ERISA revenue rulings in the employee plans area which are not considered determinative with respect to future transactions and are declared obsolete.

  In light of the enactment of the Employee Retirement Income Security Act of 1974 (ERISA) [Pub.L. 93-406, 1974-3 C.B. 1], the Internal Revenue Service has undertaken a review of certain pre-ERISA Revenue Rulings that are published in the Internal Revenue Bulletin.

  The purpose of this Revenue Ruling is to publish a list of pre-ERISA Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed;  (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position;  or (3) the facts set forth no longer exist or are not sufficient to permit application of the current statute.  Accordingly, the rulings listed below are hereby declared obsolete.

                                 REVENUE RULING
                               (REV.RUL.) SERIES
Rev. Rul. No.
54-531, 1954-2 C.B. 56
55-436, 1955-2 C.B. 541
56-366, 1956-2 C.B. 976
57-89, 1957-1 C.B. 169
59-29, 1959-1 C.B. 123
62-183, 1962-2 C.B. 143
63-117, 1963-1 C.B. 92
66-218, 1966-2 C.B. 120
68-138, 1968-1 C.B. 183
69-37, 1969-1 C.B. 130
69-250, 1969-1 C.B. 116
69-252, 1969-1 C.B. 128
69-399, 1969-2 C.B. 99
69-570, 1969-2 C.B. 91
70-493, 1970-2 C.B. 93
71-38, 1971-1 C.B. 130
71-392, 1971-2 C.B. 208
72-3, 1972-1 C.B. 105
72-98, 1972-1 C.B. 113
74-420, 1974-2 C.B. 135

  The above-listed rulings in the employee plans area are not determinative with respect to future transactions.  However, this

Revenue Ruling does not determine their applicability to past transactions.

  Other published pre-ERISA Revenue Rulings relating to the employee plans area will continue to be reviewed to ascertain those that are inapplicable to future transactions.  Therefore, failure to include any particular Revenue Ruling in the above list should not be construed as an indication that the Revenue Ruling necessarily is determinative with respect to future transactions.

Rev. Rul. 84-50, 1984-1 C.B. 279, 1984-14 I.R.B. 10.