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Go to Rev. Proc. 2023-38 (not yet in the library — opens the official source)
35 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 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
    …e Service on www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11 of Rev. Proc. 2021-30. SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? Rev. Proc. 2022-4 is superseded. SECTION 33. EFFECTIVE DATE This revenue procedure is effective January 3, 2023. SECTION 34…
  2. 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
    …tion 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later …
  3. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    Rev. Proc. 2025-3 TABLE OF CONTENTS SECTION 1. PURPOSE AND NATURE OF CHANGES 142 SECTION 2. BACKGROUND AND SCOPE 142 SECTION 3. AREAS IN WHICH RULINGS WILL NOT BE ISSUED 143 SECTION 4. AREAS IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED 150 SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS WILL NOT BE ISSUED 155 SECTION 6…
  4. Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Dec 30, 2024★ strong match
    …tion 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later …
  5. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025★ strong match
    …tion 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later …
  6. Rev. Proc. 2022-40 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati…
    IRCRevenue ProceduresNov 21, 2022★ strong match
    …rm. Comments should be submitted in writing by February 28, 2023, and should include a reference to Rev. Proc. 2022-40. Comments may be submitted in one of two ways: (1) Electronically via the Federal eRulemaking Portal at www.regulations.gov (type “IRS Revenue Procedure 2022-40 in the search field on the Regulations.g…
  7. 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
    ow and Rev. Proc. 2021–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  8. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    …ial accounts under §§ 401(a), 403(a) and 501(a), and advisory letters for VS plans are contained in Rev. Proc. 2015–36. The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k) or (p) or § 408A, are contained in Rev. Proc. 87–50; Rev. Proc. 91–44; Rev.…
  9. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020★ strong match
    ow and Rev. Proc. 2020–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  10. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018★ strong match
    ow and Rev. Proc. 2018–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for…
  11. Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2022★ strong match
    ? Rev. Proc. 2021-4 is superseded. SECTION 33. EFFECTIVE DATE This revenue procedure is effective January 3, 2022. SECTION 34. PAPERWORK REDUCTION ACT The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwor…
  12. Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl…
    IRCRevenue ProceduresSep 20, 2021★ strong match
    3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted. .04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2). .06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted. SECTION 4. FUTURE MODIFICATION …
  13. Notice 2023-79 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4…
    IRCNoticesDec 26, 2023★ strong match
    ADMINISTRATIVE Rev. Proc. 2023-39, page 1590. This revenue procedure provides specifications for the private printing of red-ink and black-and-white substitutes for the August 2023 revisions of Forms W-2c and W-3c. This revenue procedure will be produced as the next revision of Publication 1223. Rev. Proc. 2016-20, 201…
  14. Rev. Proc. 2013-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresModified Jan 2, 2013
    etermination Rev. Proc. 93-41 Adoption agreement Rev. Proc. 2011-49 Advisory letter Rev. Procs. 2011-49, 2013-6 Basic plan document Rev. Proc. 2011-49 Determination letter Rev. Procs. 2013-6, 2013-9 Dual-purpose IRA Rev. Procs. 98-59, 2010-48 Group exemption letter Rev. Proc. 80-27 Information letter Rev. Proc. 2013-4 …
  15. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    …mitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015–36. (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles are contained in Rev. Proc. 2017–41. (3)…
  16. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …
  17. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
  18. Notice 2023-23 — Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) …
    IRCNoticesMar 27, 2023
    …uired minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) of the Internal Revenue Code made by Section 107, Division T of the Consolidated Appropriations Act, 2023, P.L. 117-328 (the SECURE 2.0 Act). Pursuant to Notice 2002-27, if an IRA owner has an RMD due for 2023, the financial institution…
  19. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024
    PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
  20. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …ployee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1995-1 C.B. 694; Rev. Proc. 96-29, 1996-1 C.B. 693; Rev. Proc…