Rev. Rul. 84-50

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Revenue Rulings having primary application in the employee plans area which, although not specifically revoked or superseded, are not considered determinative with respect to future transactions because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are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.

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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.