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44 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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
    …(b) and clarifies the ability of certain individual retirement accounts under § 408 to participate. Rev. Rul. 2011-1 extends the ability to participate in group trusts to custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), and governmental retiree benefit plans under § 401(a)(24). There …
  3. 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 …
  4. 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, 2026
    st1 Numerical Finding List Bulletin 2026–24 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  5. 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
    …ons and adds new provisions for the retroactive adoption of safe harbor status for those plans. (h) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS). This includes the Voluntary Correctio…
  6. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    st1 Numerical Finding List Bulletin 2026–23 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  7. 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
    …ests for approval of the use of a substitute mortality table in accordance with § 430(h)(3)(C) (see Rev. Proc. 2017-55, 2017-43 IRB 373). Letter rulings involving other issues relating to qualified plans may be issued by the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxe…
  8. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    st1 Numerical Finding List Bulletin 2026–23 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  9. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    st1 Numerical Finding List Bulletin 2026–21 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  10. Notice 2012-6 — This notice extends and expands the transition relief provided under Rev. Rul. 2011-1, 2011-2 I.R.B. 251, and Rev. Rul. 2008-40, 2008-2 C.B. 166, for certain g…
    IRCNoticesJan 17, 2012
    (24) of the Internal Revenue Code (Code) (§ 401(a)(24) plans) to be amended to satisfy the applicable requirements of Rev. Rul. 2011-1. II. BACKGROUND Rev. Rul. 81-100, 1981-1 C.B. 326, provides that qualified retirement plans and individual retirement accounts are permitted to pool their assets for investment purposes…
  11. Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.…
    IRCRevenue RulingsModified Jan 10, 2011★ strong match
    by reason of section 833(c)(5) of the Code. Rev. Proc. 2008-52 modified. Notice 2010-79 clarified and modified. Rev. Proc. 2011-12 Rev. Proc. 2011-12 Cost-of-living adjustments for 2011. This procedure sets forth the 2011 cost-of-living adjustments to certain items due to inflation as required under various provisions…
  12. Rev. Proc. 2022-28 — The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section …
    IRCRevenue ProceduresJul 5, 2022related by meaning
    on behalf of all participants and their beneficiaries. SECTION 4. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2022-3 is amplified. SECTION 5. EFFECTIVE DATE This revenue procedure applies to all ruling requests pending with or received by the IRS on or after June 21, 2022. Any request for a ruling on the issue described in se…
  13. 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
    .R.B. 944, Rev. Proc. 2015–22, 2015–11 I.R.B. 754, and Rev. Proc. 2019-39, 2019-42 I.R.B. 945; and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B. 743. Employee Plans Compliance Resolution System .02 The procedures for obtaining compliance statements, etc., for certain failures of plans qualified under § 401(a), § 403(b…
  14. Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th…
    IRCRevenue RulingsApr 21, 2014related by meaning
    …the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013–17, 2013–38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code). Rev. Rul. 2013–17 is amplified.
  15. Rev. Rul. 2011-3 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in …
    IRCRevenue RulingsJan 24, 2011related by meaning
    …r use in determining contributions to defined benefit plans and permitted disparity. ADMINISTRATIVE Rev. Proc. 2011-11 Rev. Proc. 2011-11 Maximum vehicle values. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are ad…
  16. T.C. Memo. 2010-115 — Ronald D. & Lorie A. Jelling v. Commissioner
    IRCCourt RulingsMay 27, 2010
    …tar Plan, the applicable Federal rate was 3 .89 percent for a short-term loan compounded annually . Rev . Rul . 2005-66, 2005-2 C .B . 686 . Mid- and long-term rates were higher . Id . In March 2006, when Mogelefsky withdrew from Benistar Plan, the applicable Federal rate .was 4 .58 percent for a short-term loan compou…
  17. 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
    …or Group or Pooled Trust Ruling, demonstrating how the group trust satisfies the criteria listed in Rev. Rul. 2011-1, together with the trust instrument and related documents. Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible governmental plans under § 457(b) and clarifies the ability of …
  18. 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
    …or Group or Pooled Trust Ruling, demonstrating how the group trust satisfies the criteria listed in Rev. Rul. 2011–1, together with the trust instrument and related documents. Rev. Rul. 2004–67 extends the ability to participate in group trusts to eligible governmental plans under § 457(b) and clarifies the ability of …
  19. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    …ement are included in the employee’s gross income, even amounts paid to reimburse medical care. See Rev. Rul. 2006-36, 2006-36 I.R.B. 353; Rev. Rul. 2005-24, 2005-1 C.B. 892; Rev. Rul. 2003-102, 2003-2 C.B. 559; Notice 2002-45, 2002-2 C.B. 93; Rev. Rul. 2002-41, 2002-2 C.B. 75; Rev. Rul. 69-141, 1969-1 C.B. 48. New sec…
  20. PLR 202417010 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsApr 26, 2024
    t cause Taxpayer to fail to qualify as an 81-100 group trust within the meaning of Rev. Rul. 2011-1. LAW AND ANALYSIS Rev. Rul. 81-100, as modified, 1 provides that certain retiree benefit plans and other arrangements are permitted to pool their assets for investment purposes in an “81-100 group trust” if certain speci…