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★ strong match
B. 2026-01 143
2026-4 2026-01 I.R.B. 2026-01 160
2026-5 2026-01 I.R.B. 2026-01 258
2026-6 2026-02 I.R.B. 2026-02 314
2026-7 2026-02 I.R.B. 2026-02 316 2026-8 2026-04 I.R.B. 2026-04 380
2026-9 2026-04 I.R.B. 2026-04 393
2026-10 2026-04 I.R.B. 2026-04 394
2026-12 2026-07 I.R.B. 2026-07 535
2026-13 2026-09 I.R.B. 2026-09 …
IRCCourt RulingsApr 2, 2024related by meaning
is extended. See Stromme v. Commissioner, 138 T.C. 213, 218 n.8
(2012). We note, however, that effective with respect to federal ly declared disasters declared after November 15, 2021, the extension period has been redefined to end “on
the date which is 60 days after the later of . . . [the] earliest incident date . . …
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
to comply with protective conditions designed to ensure prudent advice and avoid the harmful impact of dangerous conflicts of interest.
Recordkeeping Section IV provides that the Financial Institution must maintain for a period of six years following the covered transaction records demonstrating compliance with this e…
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, 2022★ strong match
Notice 2022-8
I. PURPOSE
This 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 Cumulative List will assist providers of section 403(b) pre-approved plans applying to the Internal Revenue Service (IRS) for opinion …
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, 2026related by meaning
nnual period.
ACTION ON DECISION
Subject: Mohamed K. Abdo and Fardowsa J. Farah v. Commissioner, 162 T.C. 148 (April 2, 2024) (reviewed by the court). Issue: Whether the originally enacted version of 26 U.S.C. § 7508A(d)1 provided for an automatic and mandatory 60-day postponement of certain tax-related deadlines for a…
Notice 2022-35 — Notice 2022-35 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under §417(e)(3), and the 24-month averag… IRCNoticesSep 6, 2022
…
For Plan Years Beginning In
30-Year Treasury Weighted Average Permissible Range 90% to 105%
August 2022
2.19
1.97 to 2.30
MINIMUM PRESENT VALUE SEGMENT RATES
In general, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007-81 provides guideline…
Notice 2022-40 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesOct 3, 2022
plan year beginning in 2021 or 2022. In addition, pursuant to this change, any 25-year average segment rate that is less than 5% is deemed to be 5%.3 Pursuant to § 9706(c)(1) of the ARP, these changes apply with respect to plan years beginning on or after January 1, 2020. However, § 9706(c)(2) of the ARP provides that…
Notice 2022-54 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesNov 7, 2022
…hodology specified in Notice 2007-81, the monthly corporate bond yield curve derived from September 2022 data is in Table 2022-9 at the end of this notice. The spot first, second, and third segment rates for the month of September 2022 are, respectively, 4.48, 5.26, and 5.07.
The 24-month average segment rates determin…
IRCCourt RulingsFeb 28, 2024related by meaning
…made by this section shall take effect on the date of the enactment
of this Act [i.e., December 29, 2022].”
As even a cursory review of the text of section 313 of the Act
shows, while of course changing section 6501, the amendment says nothing at all about section 6503 or section 6215. It does not purport to lift
any s…
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026related by meaning
uter limits of the mandatory postponement period could be when a disaster declaration omits an ending date or is extended. Abdo, 162 T.C. at 169 n.13. The IRS disagrees with the Tax Court’s holding that the phrase “in the same manner” in former section 7508A(d) is unambiguous and will continue to defend its interpretat…
Notice 2020-85 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 IRCNoticesDec 14, 2020
table are derived from the mortality tables specified under § 430(h)(3)(A) for 2022 in accordance with the procedures set forth in Rev. Rul. 2007-67. Drafting Information
The principal authors of this notice are Arslan Malik and Linda S. F. Marshall of the Office of the Associate Chief Counsel (Employee Benefits, Exem…
Notice 2023-54 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo… IRCNoticesJul 31, 2023
ions that are RMDs due in 2021 or 2022 pursuant to § 401(a)(9)(H) in the case of the death of an employee (or designated beneficiary) in 2020 or 2021. In response to the comments received on the proposed regulations, the Treasury Department and the IRS issued Notice 2022-53, 2022-45 IRB 437. Notice 2022-53 announced th…
Notice 2024-1 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… IRCNoticesJan 8, 2024
ished in 2024 may be calculated by multiplying the 2022 adjusted QPA by the 2024 cumulative percentage increase for the 2021 base year (1.1693822450). For example, using the alternative method: A newly covered service for which the plan or issuer does not have sufficient information to calculate the median of the contr…
Notice 2022-59 — Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund th… IRCNoticesNov 28, 2022
March 2022 (Table 3) and the adjustment, as determined by Treasury economists, for year to year variations.
INCOME TAX
Announcement 2022-23, page 499. Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this announcement notifies taxp…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
rtners, LLC v.
Commissioner, T.C. Memo. 2020- 148, at * 37– 40 (rejecting the market
approach when the experts provided poor comparable properties and failed to provide reliable adjustments to account for differences in the
properties ) , supplemented by T.C. Memo. 2023-82, aff’d in part, vacated
in part, and remanded …
IRCCourt RulingsMar 6, 2001
v. Commissioner
, T.C. Memo. 1998-140; Reiher v.
Commissioner
, T.C. Memo. 1998-75; Easter v. Commissioner
, T.C.
Memo. 1998-8; Brewer v. Commissioner , T.C. Memo. 1997-542, affd.
without published opinion 172 F.3d 875 (9th Cir. 1999); Gillette
v. Commissioner
, T.C. Memo. 1997-301; Hayes v. Commissioner
, T.C.
Memo. 1…
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, 2020related by meaning
15, 2020. These amplified definitions, rather than the definitions in Notice 2020-23, apply for purposes of the relief described in this section III. Pursuant to this notice, the revised deadline for an Affected Taxpayer to perform a Time-Sensitive Action described in section III.B of this notice is July 15, 2020, unl…
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024
…(July 3, 2002).
Back to Citation
11.
See, e.g.,
PTE 2020-02 (85 FR 82798, December 18, 2020); PTE 2022-02 (87 FR 23245, April 19, 2022); PTE 2022-03 (87 FR 54264, September 2, 2022); and Proposed Exemption for Morgan Stanley & Co. LLC, and Current and Future Affiliates and Subsidiaries, Application No. D-11955 (86 FR…
T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024
…6-94, 133 Stat. 2534 (2019), and by section 107 and various other sections of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2022, Public Law 117-328, 136 Stat. 4459 (2022). Section 107 of the SECURE 2.0 Act increased the mandatory age by…
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023
requirements that may require guidance. Comments received in response to Notice 2022-51 were considered in the drafting of these proposed regulations. On November 30, 2022, the Treasury Department and the IRS published Notice 2022-61. 87 FR 73580, corrected in 87 FR 75141 (Dec. 7, 2022). Notice 2022-61 provided guidanc…