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
ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…
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
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
IRCCourt RulingsApr 2, 2024★ strong match
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 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 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
…ief 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 last sentence of § 402(c)(4), a 2020 RMD that is paid from…
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
…s 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 plan a…
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
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026related by meaning
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024★ strong match
as domestic crimes and are signs of potential serious compliance and integrity failures, whether prosecuted domestically or in foreign jurisdictions. The Department does not expect that questions regarding “substantially equivalent” will arise frequently, and even less so with the Final Amendment's use of the term “Co…
85 FR 71142 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency IRCFinal Rules (FR)Nov 6, 2020
…he agency determines. 5 U.S.C. 801(a)(3), 808(2). As noted earlier in this preamble, on January 30, 2020, the International Health Regulations Emergency Committee of the WHO declared the outbreak a “Public Health Emergency of international concern.” On January 31, 2020, pursuant to section 319 of the PHS, the HHS Secre…
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
n required to take minimum distributions from their IRAs for 2020) will have no required minimum distribution (RMD) for 2020.
IRA REPORTING AND RELIEF If an IRA owner has an RMD due for 2020, the financial institution that is the trustee, custodian, or issuer maintaining the IRA must file a 2019 Form 5498 (IRA Contribu…
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
…ding that the § 125 cafeteria plan is being amended to adopt the increased carryover amount 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 …
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
… defined contribution plans began on February 1, 2017, and ends on January 31, 2023. (b) Rev. Proc. 2020-10, 2020-21 IRB 295, provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans began on May 1, 2020 and the on-cycle submission period for providers to submit opinion letter ap…
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
…RATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for June 2020 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
June 2020
…
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…
IRCCourt RulingsFeb 9, 2023related by meaning
1984) ( stating that when comments
“brought to the attention of the agency nothing which it had not already
considered”, the agency need not respond). 2. T
hat s ome foreign legal restrictions apply only to
payments between related parties
Second, petitioner points out that two commentators explained
that some foreign …
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
… for the third six-year remedial amendment cycle for pre-approved defined benefit plans. Rev. Proc. 2020-10, 2020-21 IRB 295, provides the delayed beginning date for the third six-year remedial amendment cycle for pre-approved defined benefit plans. The third six-year remedial amendment cycle for pre-approved defined b…
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…
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
…n 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
Female
Female
Female
Unisex
Age
2020 Non-Annuitant…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…(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 (Miners Act),…