Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020★ strong match
On April 9, 2020, the Treasury Department and the IRS issued Notice 2020-23, which provided additional relief pursuant to the Emergency Declaration. Notice 2020-23 provides relief for persons with a federal tax payment obligation specified in section III.A of the notice (Specified Payment), or a federal tax return or o…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
…2026-10 2026-23 I.R.B. 2026-23 1569
AOD:
Article Issue Link Page
2026-1 2026-23 I.R.B. 2026-23 1556
Notices:
Article Issue Link Page
2026-2 2026-02 I.R.B. 2026-02 304
2026-3 2026-02 I.R.B. 2026-02 307
2026-5 2026-02 I.R.B. 2026-02 309
2026-6 2026-02 I.R.B. 2026-02 313
2026-1 2026-04 I.R.B. 2026-04 365
2026-8 2026-04 I.…
Notice 2020-51 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… IRCNoticesJul 13, 2020
…he requirements of § 402(c), taking into account the relief provided in section III.B and C of this notice. Q–9. Does a payor have the option of treating a 2020 RMD paid from a plan in 2020 as subject to the mandatory 20-percent withholding rate for eligible rollover distributions under § 3405(c)?
A–9. No. Under the la…
Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… IRCNoticesAug 22, 2022★ strong match
Notice 2022-33
I. PURPOSE
This notice extends the deadlines for amending a retirement plan or individual retirement arrangement (IRA) to reflect certain provisions of Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (2019), known as the Setting Every Community Up for Retir…
Notice 2020-33 — This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amou… IRCNoticesMay 26, 2020
…t for the 2020 plan year. However, the Treasury Department and the IRS are simultaneously issuing a notice that, among other things, for the remainder of 2020, allows employers to permit mid-year elections under a § 125 cafeteria plan regarding a health FSA, including the ability to make an initial election to fund a h…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024★ strong match
… 411(d)(6) relief for a plan amendment that eliminates an optional form of benefit. 14 Section G of Notice 2020-68, 2020-38 IRB 567, extended the deadline to amend a plan to reflect section 104 of Division M of the Further Consolidated Appropriations Act, 2020, known as the Bipartisan American Miners Act of 2019 (Miner…
Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 23, 2024★ strong match
… adopted. Guidance for Coronavirus-Related Distributions from Retirement Plans Under the CARES Act (Notice 2020-50, 2020-28 IRB 35). Under section 2202 of the CARES Act, plans may provide for in-service coronavirus-related distributions. Notice 2020-50 provides guidance with respect to this optional provision.
Guidance…
Notice 2020-60 — The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers un… IRCNoticesAug 31, 2020★ strong match
… Employee Plans Rulings and Agreements will increase in four categories, effective January 4, 2021.
Notice 2020-60, page 514.
The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § …
Notice 2022-45 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… IRCNoticesOct 17, 2022★ strong match
escribed in this notice, as well as the SECURE Act, Miners Act, and CARES Act amendments described in Notice 2022-33, may be adopted on a single date. 2 The COVID-related Tax Relief Act of 2020 was enacted as Subtitle B, Title II, Division N, of the Consolidated Appropriations Act, 2021. References in this notice to se…
Notice 2020-6 — Under pre-amended law, by January 31st, financial institutions would have had to notify IRA owners who turned 70½ in 2020 about the required minimum distributi… IRCNoticesFeb 10, 2020
… to provide further information in Box 12a (RMD Date) and Box 12b (RMD Amount). Additionally, under Notice 2002-27, 2002-1 C.B. 814, if an IRA owner has an RMD due for 2020, the financial institution must furnish an RMD statement to the IRA owner by January 31, 2020, that informs the IRA owner of the date by which the …
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023★ strong match
…ycle submission period for providers to submit opinion letter applications began on August 1, 2020. Notice 2020-35, 2020-35 IRB 948, provides that the deadline for employer adoption of pre-approved defined benefit plans for the second six-year remedial amendment cycle and for employers to submit determination letter ap…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021★ strong match
…provides plan amendment deadlines for certain provisions implemented pursuant to the CARES Act. (e) Notice 2020-51, 2020-29 I.R.B. 73, provides guidance relating to the waiver of required minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to section 2203 of the CARES Act, and provides a sample…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024★ strong match
…s are not changed. It also provides plan amendment deadlines for section 2202 of the CARES Act. (d) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to section 2203 of the CARES Act, and provides a sample pl…
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022related by meaning
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020related by meaning
… practicable on paper, to its public docket.
VII. DRAFTING INFORMATION The principal author of this notice is Kara M. Soderstrom of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the IRS participated in…
Notice 2020-45 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2020 used under § 417(e)(3)(D), the 24-… IRCNoticesJun 29, 2020
…nterest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007-81 provides guidelines for determining the minimum present value segment rates. Pursuant to that notice, the minimum present value segment rates determined for May 2020 are as follows:
Minimum Present Value S…
Notice 2019-26 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… IRCNoticesApr 8, 2019
formation regarding this notice, contact Arslan Malik or Linda Marshall at (202) 317-6700 (not a toll-free number).
APPENDIX
Mortality Tables for 2020 Valuation Dates Occurring During 2020 and Distributions Subject to § 417(e)(3) with Annuity Starting Dates During Stability Periods Beginning in 2020
Male
Male
Male
Fema…
IRCCourt RulingsApr 2, 2024
ich was
issued on April 11, 2020.
5
Among other specified deadline extensions,
Notice 2020-23 extended the deadline for filing a Tax Court petition to July 15, 2020, for those taxpayers who had a petition due to be filed on
4
When discussing the conferee of discretion in section 7508A(a), we hereinafter
refer to the Se…
Notice 2021-27 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 3, 2021
….0
3.84
Appendix
Adjusted 24-Month Average Segment Rates Reflecting ARP for Plan Years Beginning in 2020
First Segment
Second Segment
Third Segment
January 2020
4.75
5.50
6.27
February 2020
4.75
5.50
6.27
March 2020
4.75
5.50
6.27
April 2020
4.75
5.50
6.27
May 2020
4.75
5.50
6.27
June 2020
4.75
5.50
6.27
July 2020
4.75…
Notice 2020-52 — This notice clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on be… IRCNoticesJul 13, 2020
…articipant or beneficiary who would have been required to receive required minimum distributions in 2020 (or paid in 2021 for the 2020 calendar year for a participant with a required beginning date of April 1, 2021) but for the enactment of section 401(a)(9)(I) of the Code (2020 RMDs), and who would have satisfied that…