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New Private Letter Ruling on Substantially Equal Periodic Payments (PDF)
William J. Stecker, The Marble Group, Ltd. Link to more items from this source
Aug. 6, 2004

4 pages. Excerpt: This ruling is significant in three respects. In summary: (1) It is the 1st ruling on this subject since the issuance of Revenue Ruling 2002-62, some 19 months ago. (2) It redefines the concept of who constitutes the 'submitting taxpayer.' (3) It re-approves or re-affirms the use of 'annual recalculation' of periodic payments.  MORE >>

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