88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023related by meaning
his section applies on and after June 1, 2023.
Par. 9.
The undesignated center heading immediately preceding § 1.664-4A is revised to read as follows: Unitrust Actuarial Tables Applicable Before June 1, 2023.
Par. 10.
Section 1.664-4A is amended by:
( printed page 37437)
1. Revising the section heading.
2. In newly red…
Notice 2025-47 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 2… IRCNoticesSep 29, 2025
… at the end of this notice. The spot first, second, and third segment rates for the month of August 2025 are, respectively, 4.20, 5.29, and 6.08. The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum and ma…
87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCProposed Rules (FR)Proposed May 5, 2022related by meaning
458, “Actuarial Valuations Version 4B” (2022). This publication will be available after [date of publication of the final rule in the
Federal Register ]. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances).
(f)
Applicability date.
This section applies on and …
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026
….S.C. 601
et seq.
Back to Citation
211.
5 U.S.C. 601(2), 603(a).
Back to Citation
212.
PSCA,
57th Annual Survey of Profit Sharing and 401(k) Plans
(2014), and PSCA,
68th Annual Survey of Profit Sharing and 401(k) Plans
(2025).
Back to Citation
213.
Notice 2025-73 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), th… IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for October 2025 without adjustment for the 25-year average segm…
Ann. 2025-2 — On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of… IRCAnnouncementsJan 6, 2025★ strong match
ADMINISTRATIVE
Announcement 2025-3, page 306.
This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.
EMPLOYEE PLANS, EXCISE TAX, INCOME TAX
Announcement 2025-2, page 305.
On July 19, 2024, the Treasury Depa…
Notice 2025-74 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for November 2025 without adjustment for the 25-year average seg…
Notice 2025-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24… IRCNoticesJun 2, 2025
…ORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for May 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
May 2025
4…
Ann. 2026-15 — This announcement notifies the public that the IRS intends to issue opinion letters on August 31, 2026, or as soon as possible thereafter, for defined contribu… IRCAnnouncementsAug 24, 2026related by meaning
file for a determination letter, if applicable.
Section 3. Deadline for Employer Adoption of Cycle 4 Defined Contribution Qualified Pre-approved Plans The end of Cycle 4 for defined contribution qualified pre-approved plans is September 30, 2028. An adopting employer that has a defined contribution qualified pre-approv…
Notice 2025-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-… IRCNoticesAug 4, 2025
…RATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for July 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
July 2025
…
Notice 2025-21 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 5, 2025
…ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for April 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
April 2025…
PBGCPBGC Technical UpdatesSep 15, 2025
…hat begins on or after the first day of the plan year (e.g., for calendar year plans, September 15, 2025, instead of October 15, 2025). The BBA 2015 provision supersedes not only the Normal Premium Due Date rule for 2025 plan years, but also the special due date rules noted above. It does not supersede PBGC’s disaster …
Notice 2025-60 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 22, 2025
EMPLOYEE PLANS
Notice 2025-60, page 853.
This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 …
Ann. 2024-38 — This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-a… IRCAnnouncementsDec 9, 2024related by meaning
… 3507) under control number 1545-0047. Section 8. Drafting Information
The principal author of this announcement is Sarah Sandusky of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Employee Plans at (513…
IRCCourt RulingsMar 15, 2004
…in this case, petitioners resided in Bridgeport,
Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband
and wife, were born on July 20, 1934, and March 29, 1941,
respectively. In 1999, petitioners owned multiple IRA accounts,
including a Fidelity Investments Traditional IRA in the name of
Howard T. Ow…
Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the … IRCAnnouncementsDec 15, 2014related by meaning
Correction Announcement 2014–37
Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
IRCCourt RulingsJun 11, 1996
regular interest", such interest is transferred
from the Accumulation Fund to the Annuity Savings Fund. Md. Ann.
Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art.
73B, sec. 14(3) (1988 and Supp. 1991).
The Annuity Savings Fund holds a participant's "accumulated
contribu…
Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to … IRCAnnouncementsMar 11, 2013related by meaning
reserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right.
ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional informati…
Notice 2025-13 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesFeb 3, 2025
d 2025 were published in Notice 2022-40, 2022-40 I.R.B. 266, Notice 2023-66, 2023-40 I.R.B. 992, and Notice 2024-67, 2024-41 I.R.B. 726, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for January 2025 without adjustment for the 25-year aver…
Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition … IRCAnnouncementsAug 10, 2015related by meaning
… on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2015–19” in the subject line of …