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Pension Resource

I.R.C. § 7805

Rules and regulations
USC 2024 ed., current through 2025-01-06 · current · last amended by Pub. L. 105-206
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(a) Authorization Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
(b) Retroactivity of regulations
(1) In general Except as otherwise provided in this subsection, no temporary, proposed, or final regulation relating to the internal revenue laws shall apply to any taxable period ending before the earliest of the following dates:
(A) The date on which such regulation is filed with the Federal Register.
(B) In the case of any final regulation, the date on which any proposed or temporary regulation to which such final regulation relates was filed with the Federal Register.
(C) The date on which any notice substantially describing the expected contents of any temporary, proposed, or final regulation is issued to the public.
(2) Exception for promptly issued regulations Paragraph (1) shall not apply to regulations filed or issued within 18 months of the date of the enactment of the statutory provision to which the regulation relates.
(3) Prevention of abuse The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse.
(4) Correction of procedural defects The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation.
(5) Internal regulations The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures.
(6) Congressional authorization The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.
(7) Election to apply retroactively The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1).
(8) Application to rulings The Secretary may prescribe the extent, if any, to which any ruling (including any judicial decision or any administrative determination other than by regulation) relating to the internal revenue laws shall be applied without retroactive effect.
(c) Preparation and distribution of regulations, forms, stamps, and other matters The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.
(d) Manner of making elections prescribed by Secretary Except to the extent otherwise provided by this title, any election under this title shall be made at such time and in such manner as the Secretary shall prescribe.
(e) Temporary regulations
(1) Issuance Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation.
(2) 3-year duration Any temporary regulation shall expire within 3 years after the date of issuance of such regulation.
(f) Review of impact of regulations on small business
(1) Submissions to Small Business Administration After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary.
(2) Consideration of comments In prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration—
(A) the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and
(B) the Secretary shall discuss any response to such comments in the preamble of such final regulation.
(3) Submission of certain final regulations In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that—
(A) the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and
(B) the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation.
Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 917; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title I, §43(b), July 18, 1984, 98 Stat. 558; Pub. L. 100–647, title VI, §6232(a), Nov. 10, 1988, 102 Stat. 3734; Pub. L. 101–508, title XI, §11621(a), Nov. 5, 1990, 104 Stat. 1388–503; Pub. L. 104–168, title XI, §1101(a), July 30, 1996, 110 Stat. 1468; Pub. L. 105–206, title III, §3704, July 22, 1998, 112 Stat. 777.)

Editorial Notes
Amendments

1998—Subsec. (d). Pub. L. 105–206 struck out "by regulations or forms" before "prescribe".

1996—Subsec. (b). Pub. L. 104–168 struck out "or rulings" after "regulations" in heading and amended text generally. Prior to amendment, text read as follows: "The Secretary may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect."

1990—Subsec. (f). Pub. L. 101–508 substituted heading for one which read "Impact of regulations on small business reviewed" and amended text generally. Prior to amendment, text read as follows: "After the publication of any proposed regulation by the Secretary and before the promulgation of any final regulation by the Secretary which does not supersede a proposed regulation, the Secretary shall submit such regulation to the Administrator of the Small Business Administration for comment on the impact of such regulation on small business. The Administrator shall have 4 weeks from the date of submission to respond."

1988—Subsecs. (e), (f). Pub. L. 100–647 added subsecs. (e) and (f).

1984—Pub. L. 98–369 added subsec. (d).

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment

Pub. L. 104–168, title XI, §1101(b), July 30, 1996, 110 Stat. 1469, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to regulations which relate to statutory provisions enacted on or after the date of the enactment of this Act [July 30, 1996]."

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, §11621(b), Nov. 5, 1990, 104 Stat. 1388–504, provided that: "The amendment made by subsection (a) [amending this section] shall apply to regulations issued after the date which is 30 days after the date of the enactment of this Act [Nov. 5, 1990]."

Effective Date of 1988 Amendment

Pub. L. 100–647, title VI, §6232(b), Nov. 10, 1988, 102 Stat. 3735, provided that: "The amendments made by this section [amending this section] shall apply to any regulation issued after the date which is 10 days after the date of the enactment of this Act [Nov. 10, 1988]."

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 applicable to taxable years ending after July 18, 1984, see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title.

Form 1040SR for Seniors

Pub. L. 115–123, div. D, title II, §41106, Feb. 9, 2018, 132 Stat. 157, provided that:

"(a) In General.—The Secretary of the Treasury (or the Secretary's delegate) shall make available a form, to be known as 'Form 1040SR', for use by individuals to file the return of tax imposed by chapter 1 of the Internal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that—

"(1) the form shall be available only to individuals who have attained age 65 as of the close of the taxable year,

"(2) the form may be used even if income for the taxable year includes—

"(A) social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986),

"(B) distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annuities or other such deferred payment arrangements,

"(C) interest and dividends, or

"(D) capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and

"(3) the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year.

"(b) Effective Date.—The form required by subsection (a) shall be made available for taxable years beginning after the date of the enactment of this Act [Feb. 9, 2018]."

Internet Availability

Pub. L. 105–206, title II, §2003(d), July 22, 1998, 112 Stat. 725, provided that: "In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary's delegate shall establish procedures for all tax forms, instructions, and publications created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary's delegate shall, to the extent practicable, establish procedures for other taxpayer guidance to be made available electronically on the Internet in a searchable database at approximately the same time such guidance is available to the public in paper form."

I.R.C. § 7805 — Rules and regulations · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-7805&asof=2011-03-15 · printed Oct 16, 2026
On this page
  • (a) Authorization
  • (b) Retroactivity of regulations
  • (c) Preparation and distribution of regulations, forms, stamps,…
  • (d) Manner of making elections prescribed by Secretary
  • (e) Temporary regulations
  • (f) Review of impact of regulations on small business
Cited by (code & regs)

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Guidance addressing this section
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (b)
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — 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 … (b)
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — 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 … (b)
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — 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 … (b)
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — 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 … (b)
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — 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… (b)
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (b)
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… (b)
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… (b)
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (b)
  • Rev. Proc. 2016-37Superseded Jul 18, 2016 — Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle sys… (b)(b)(1)(b)(8)
    Superseded by Rev. Proc. 2023-37; Superseded by Rev. Proc. 2022-40
  • Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … (b)
Final Rules
  • 79 FR 59130 Oct 1, 2014 — Amendments to Excepted Benefits (f)
  • 79 FR 35942 Jun 25, 2014 — Ninety-Day Waiting Period Limitation (f)
  • 75 FR 70114 Nov 17, 2010 — Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient P… (f)
  • 75 FR 27122 May 13, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 Under the Patient Protection and A… (f)
  • 75 FR 5410 Feb 2, 2010 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (f)
Proposed Rules
  • 79 FR 51118Proposed Aug 27, 2014 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Oct 21, 2014 (f)
  • 79 FR 10320Proposed Feb 24, 2014 — Ninety-Day Waiting Period Limitation Comments due Apr 25, 2014 (f)
  • 77 FR 76426Proposed Dec 28, 2012 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (f)
  • 75 FR 5452Proposed Feb 2, 2010 — Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (f)
Also cited in 320 other documents
IRS / Treasury
Final Rules
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  • 90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (a)(f)
  • 89 FR 106315 Dec 30, 2024 — Reissuance of State or Local Bonds (a)(f)
  • 89 FR 105450 Dec 27, 2024 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
  • 89 FR 100138 Dec 11, 2024 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit (b)(f)
  • 89 FR 84079 Oct 21, 2024 — Withholding on Certain Distributions Under Section 3405(a) and (b) (a)(f)
  • 89 FR 77586 Sep 23, 2024 — Requirements Related to the Mental Health Parity and Addiction Equity Act (f)
  • 89 FR 70486 Aug 30, 2024 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction
  • 89 FR 61343 Jul 31, 2024 — Plan-Specific Substitute Mortality Tables for Determining Present Value (f)
  • 89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (f)
  • 89 FR 54284 Jun 28, 2024 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (a)(b)(1)(b)(2)(b)(3)(f)
  • 89 FR 37706 May 6, 2024 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern (b)(1)(f)
  • 89 FR 31618 Apr 25, 2024 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities (f)
  • 89 FR 23338 Apr 3, 2024 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage (f)
  • 89 FR 3552 Jan 19, 2024 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (f)
  • 89 FR 2127 Jan 12, 2024 — Corporate Bond Yield Curve for Determining Present Value (f)
  • 88 FR 88494 Dec 21, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges (f)
  • 88 FR 72366 Oct 20, 2023 — User Fees Relating to Enrolled Actuaries (f)
  • 88 FR 72357 Oct 20, 2023 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (f)
  • 88 FR 71287 Oct 16, 2023 — Requirements for Type I and Type III Supporting Organizations (f)
  • 88 FR 41499 Jun 27, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction
  • 88 FR 37424 Jun 7, 2023 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (b)(7)(f)
  • 88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents (f)
  • 87 FR 80042 Dec 29, 2022 — Exception for Interests Held by Foreign Pension Funds (b)(1)(B)(f)
  • 87 FR 58968 Sep 29, 2022 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (f)
  • 87 FR 52618 Aug 26, 2022 — Requirements Related to Surprise Billing
  • 87 FR 50240 Aug 16, 2022 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (f)
  • 87 FR 11295 Mar 1, 2022 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination (f)
  • 86 FR 66662 Nov 23, 2021 — Prescription Drug and Health Care Spending
  • 86 FR 55980 Oct 7, 2021 — Requirements Related to Surprise Billing; Part II
  • 86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I
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  • 85 FR 81097 Dec 15, 2020 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage (f)
  • 85 FR 77952 Dec 2, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business (f)
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  • 85 FR 72472 Nov 12, 2020 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (f)
  • 85 FR 72158 Nov 12, 2020 — Transparency in Coverage (f)
  • 85 FR 71142 Nov 6, 2020 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency (e)
  • 85 FR 66219 Oct 19, 2020 — Effect of Section 67(g) on Trusts and Estates (b)(7)(f)
  • 85 FR 61813 Oct 1, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (f)
  • 84 FR 49651 Sep 23, 2019 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (f)
  • 84 FR 33002 Jul 11, 2019 — Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment
  • 84 FR 28888 Jun 20, 2019 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans (f)
  • 84 FR 20801 May 13, 2019 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (f)
  • 83 FR 57592 Nov 15, 2018 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 83 FR 57536 Nov 15, 2018 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 83 FR 38212 Aug 3, 2018 — Short-Term, Limited-Duration Insurance (f)
  • 83 FR 36417 Jul 30, 2018 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions (f)
  • 83 FR 34469 Jul 20, 2018 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (f)
  • 82 FR 47838 Oct 13, 2017 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 82 FR 47792 Oct 13, 2017 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 82 FR 46388 Oct 5, 2017 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (f)
  • 81 FR 75316 Oct 31, 2016 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (f)
  • 81 FR 62359 Sep 9, 2016 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans (f)
  • 81 FR 31165 May 18, 2016 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (f)
  • 81 FR 27011 May 5, 2016 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 (f)
  • 81 FR 25540 Apr 28, 2016 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (f)
  • 80 FR 79684 Dec 23, 2015 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (f)
  • 80 FR 72192 Nov 18, 2015 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… (e)(2)(f)
  • 80 FR 70680 Nov 16, 2015 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans (b)(f)
  • 80 FR 57709 Sep 25, 2015 — Reliance Standards for Making Good Faith Determinations (f)
  • 80 FR 54374 Sep 9, 2015 — Determination of Minimum Required Pension Contributions (f)
  • 80 FR 52972 Sep 2, 2015 — Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (f)
  • 80 FR 46795 Aug 6, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction
  • 80 FR 41318 Jul 14, 2015 — Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 80 FR 35207 Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (f)
  • 80 FR 34292 Jun 16, 2015 — Summary of Benefits and Coverage and Uniform Glossary (f)
  • 80 FR 13995 Mar 18, 2015 — Amendments to Excepted Benefits (f)
  • 79 FR 58256 Sep 29, 2014 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (f)
  • 79 FR 56442 Sep 19, 2014 — Additional Rules Regarding Hybrid Retirement Plans (f)
  • 79 FR 51092 Aug 27, 2014 — Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 79 FR 45682 Aug 6, 2014 — Longevity Annuity Contracts; Correction
  • 79 FR 38247 Jul 7, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums; Correction
  • 79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (f)
  • 79 FR 26838 May 12, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums (f)
  • 79 FR 10296 Feb 24, 2014 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act (f)
  • 79 FR 8544 Feb 12, 2014 — Shared Responsibility for Employers Regarding Health Coverage (f)
  • 78 FR 68735 Nov 15, 2013 — Reduction or Suspension of Safe Harbor Contributions (f)
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  • 78 FR 57686 Sep 19, 2013 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (f)
  • 78 FR 39870 Jul 2, 2013 — Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 78 FR 33158 Jun 3, 2013 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (f)
  • 77 FR 76382 Dec 28, 2012 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (f)
  • 77 FR 66915 Nov 8, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy (f)
  • 77 FR 8725 Feb 15, 2012 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
  • 77 FR 8668 Feb 14, 2012 — Summary of Benefits and Coverage and Uniform Glossary (f)
  • 76 FR 69126 Nov 8, 2011 — Graduated Retained Interests (f)
  • 76 FR 52259 Aug 22, 2011 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code (f)
  • 76 FR 49570 Aug 10, 2011 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests (f)
  • 76 FR 46621 Aug 3, 2011 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (f)
  • 76 FR 36996 Jun 24, 2011 — Extension of Time for Filing Returns (f)
  • 76 FR 37208 Jun 24, 2011 — Group Health Plans and Health Insurance Issuers: Rules Relating to Internal Claims and Appeals and External Review Processes (f)
  • 76 FR 21805 Apr 19, 2011 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (f)
  • 75 FR 81456 Dec 28, 2010 — Hybrid Retirement Plans; Correction
  • 75 FR 65566 Oct 26, 2010 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
  • 75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans (f)
  • 75 FR 46844 Aug 4, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
  • 75 FR 43330 Jul 23, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient… (f)
  • 75 FR 42605 Jul 22, 2010 — Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; … (f)
  • 75 FR 41726 Jul 19, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable… (f)
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  • 75 FR 37188 Jun 28, 2010 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (f)
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Proposed Rules
  • 91 FR 53803Proposed Aug 20, 2026 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (a)(f)
  • 91 FR 27140Proposed May 13, 2026 — Excepted Fertility Benefits Comments due Jul 13, 2026
  • REG-117270-25Proposed Mar 23, 2026 — Notice of Proposed Rulemaking (a)(b)(2)(f)
  • 91 FR 12118Proposed Mar 12, 2026 — Guidance on Tax-Exempt Refunding Bonds Comments due Mar 11, 2026 (a)(f)
  • 90 FR 60432Proposed Dec 23, 2025 — Transparency in Coverage Comments due Feb 23, 2026
  • REG-118988-22Proposed Feb 18, 2025 — Notice of Proposed Rulemaking (a)(f)
  • 90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (a)(f)
  • 90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (a)(f)
  • 89 FR 85750Proposed Oct 28, 2024 — Enhancing Coverage of Preventive Services Under the Affordable Care Act Comments due Dec 27, 2024 (f)
  • 89 FR 85099Proposed Oct 25, 2024 — Energy Efficient Home Improvement Credit Comments due Dec 24, 2024 (a)(f)
  • 89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (f)
  • 89 FR 20569Proposed Mar 25, 2024 — Charitable Remainder Annuity Trust Listed Transaction Comments due May 24, 2024 (f)
  • 88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (f)
  • 88 FR 80910Proposed Nov 20, 2023 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations Comments due Dec 20, 2023 (b)(1)(b)(2)(f)
  • 88 FR 78134Proposed Nov 14, 2023 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit Comments due Feb 12, 2024 (f)
  • 88 FR 75744Proposed Nov 3, 2023 — Federal Independent Dispute Resolution Operations Comments due Jan 2, 2024 (f)
  • 88 FR 72409Proposed Oct 20, 2023 — Plan-Specific Substitute Mortality Tables for Determining Present Value (f)
  • 88 FR 65888Proposed Sep 26, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges Comments due Oct 26, 2023 (f)
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  • 88 FR 51552Proposed Aug 3, 2023 — Requirements Related to the Mental Health Parity and Addiction Equity Act Comments due Oct 2, 2023 (f)
  • 88 FR 44596Proposed Jul 12, 2023 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… Comments due Sep 11, 2023 (f)
  • 88 FR 41047Proposed Jun 23, 2023 — Corporate Bond Yield Curve for Determining Present Value Comments due Aug 22, 2023 (f)
  • 88 FR 37186Proposed Jun 7, 2023 — Malta Personal Retirement Scheme Listed Transaction Comments due Aug 7, 2023 (f)
  • 88 FR 12282Proposed Feb 27, 2023 — Use of Forfeitures in Qualified Retirement Plans Comments due May 30, 2023 (f)
  • 88 FR 7236Proposed Feb 2, 2023 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 3, 2023
  • 87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (f)
  • 87 FR 80097Proposed Dec 29, 2022 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities Comments due Feb 27, 2023 (f)
  • 87 FR 26806Proposed May 5, 2022 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests Comments due Jul 5, 2022 (b)(7)(f)
  • 87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022 (f)
  • REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (f)
  • 87 FR 11366Proposed Mar 1, 2022 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due May 11, 2022 (f)
  • 87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (f)
  • 86 FR 66495Proposed Nov 23, 2021 — Prescription Drug and Health Care Spending Comments due Jan 24, 2022 (f)
  • 86 FR 55756Proposed Oct 7, 2021 — Requirements Related to Surprise Billing; Part II Comments due Dec 6, 2021
  • 86 FR 53893Proposed Sep 29, 2021 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination Comments due Nov 15, 2021 (f)
  • 86 FR 51730Proposed Sep 16, 2021 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement Comments due Oct 18, 2021
  • 86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021 (b)(1)(C)(f)
  • 86 FR 36870Proposed Jul 13, 2021 — Requirements Related to Surprise Billing; Part I Comments due Sep 13, 2021
  • 85 FR 71016Proposed Nov 6, 2020 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency Comments due Jan 4, 2021
  • 85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020 (f)
  • 85 FR 42782Proposed Jul 15, 2020 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Comments due Aug 14, 2020 (f)
  • 85 FR 31714Proposed May 27, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (f)
  • 85 FR 31710Proposed May 27, 2020 — Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (b)(7)(f)
  • 85 FR 27693Proposed May 11, 2020 — Effect of Section 67(g) on Trusts and Estates (f)
  • 85 FR 23172Proposed Apr 24, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business Comments due Jun 23, 2020 (f)
  • 84 FR 65464Proposed Nov 27, 2019 — Transparency in Coverage Comments due Jan 14, 2020 (f)
  • 84 FR 60812Proposed Nov 8, 2019 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Comments due Jan 7, 2020 (f)
  • 84 FR 51471Proposed Sep 30, 2019 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… Comments due Dec 30, 2019 (f)
  • 84 FR 26605Proposed Jun 7, 2019 — Exception for Interests Held by Foreign Pension Funds (b)(1)(B)(f)
  • 84 FR 25209Proposed May 31, 2019 — Withholding on Certain Distributions Under Section 3405(a) and (b) Comments due Aug 29, 2019 (f)
  • 83 FR 67701Proposed Dec 31, 2018 — Reissuance of State or Local Bonds Comments due Mar 1, 2019 (f)
  • 83 FR 58202Proposed Nov 19, 2018 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 18, 2019 (f)
  • 83 FR 56763Proposed Nov 14, 2018 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (f)
  • 83 FR 54420Proposed Oct 29, 2018 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans Comments due Dec 28, 2018 (f)
  • 83 FR 7437Proposed Feb 21, 2018 — Short-Term, Limited-Duration Insurance Comments due Apr 23, 2018 (f)
  • 82 FR 47658Proposed Oct 13, 2017 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (f)
  • 82 FR 47656Proposed Oct 13, 2017 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (f)
  • 82 FR 5477Proposed Jan 18, 2017 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (f)
  • 81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (f)
  • 81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017 (f)
  • 81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (f)
  • 81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (f)
  • 81 FR 38020Proposed Jun 10, 2016 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura… Comments due Aug 9, 2016 (f)
  • 81 FR 8446Proposed Feb 19, 2016 — Requirements for Type I and Type III Supporting Organizations (f)
  • 81 FR 7253Proposed Feb 11, 2016 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 Comments due Mar 15, 2016 (f)
  • 81 FR 4976Proposed Jan 29, 2016 — Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements Comments due Apr 28, 2016 (f)
  • 81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (f)
  • 80 FR 53068Proposed Sep 2, 2015 — Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (f)
  • 80 FR 35262Proposed Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 Comments due Aug 18, 2015 (f)
  • 79 FR 78578Proposed Dec 30, 2014 — Summary of Benefits and Coverage and Uniform Glossary Comments due Mar 2, 2015 (f)
  • 79 FR 76931Proposed Dec 23, 2014 — Amendments to Excepted Benefits Comments due Jan 22, 2015 (f)
  • 79 FR 56310Proposed Sep 19, 2014 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (f)
  • 79 FR 56305Proposed Sep 19, 2014 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans Comments due Dec 18, 2014 (b)(b)(7)(f)
  • 79 FR 51117Proposed Aug 27, 2014 — Coverage of Certain Preventive Services Under the Affordable Care Act (f)
  • 79 FR 40031Proposed Jul 11, 2014 — Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal
  • 78 FR 77632Proposed Dec 24, 2013 — Amendments to Excepted Benefits Comments due Feb 24, 2014 (f)
  • 78 FR 68780Proposed Nov 15, 2013 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (f)
  • REG-113792-13Proposed Sep 16, 2013 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde… (f)
  • 78 FR 53704Proposed Aug 30, 2013 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (f)
  • REG-106796-12Proposed May 28, 2013 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… (f)
  • 78 FR 17313Proposed Mar 21, 2013 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act Comments due May 20, 2013 (f)
  • 78 FR 8456Proposed Feb 6, 2013 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 8, 2013 (f)
  • 78 FR 218Proposed Jan 2, 2013 — Shared Responsibility for Employers Regarding Health Coverage Comments due Mar 18, 2013 (f)
  • 77 FR 70620Proposed Nov 26, 2012 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans Comments due Jan 25, 2013 (f)
  • 77 FR 37349Proposed Jun 21, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Comments due Aug 20, 2012 (f)
  • 77 FR 37352Proposed Jun 21, 2012 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 (f)
  • REG-141075-09Proposed Jun 18, 2012 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 … (f)
  • 77 FR 14321Proposed Mar 9, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
  • 77 FR 5454Proposed Feb 3, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans Comments due May 3, 2012 (f)
  • 77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (f)
  • 76 FR 52442Proposed Aug 22, 2011 — Summary of Benefits and Coverage and the Uniform Glossary Comments due Oct 21, 2011 (f)
  • 76 FR 46677Proposed Aug 3, 2011 — Requirements for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care A… (f)
  • 76 FR 37037Proposed Jun 24, 2011 — Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protec… (f)
  • 76 FR 13932Proposed Mar 15, 2011 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (f)
  • 75 FR 76940Proposed Dec 10, 2010 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 10, 2011 (f)
  • 75 FR 70159Proposed Nov 17, 2010 — Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act (f)
  • 75 FR 64197Proposed Oct 19, 2010 — Additional Rules Regarding Hybrid Retirement Plans Comments due Jan 12, 2011 (f)
  • 75 FR 43109Proposed Jul 23, 2010 — Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protec… (f)
  • 75 FR 41787Proposed Jul 19, 2010 — Requirement for Group Health Plans and Health Insurance Issuers To Provide Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (f)
  • 75 FR 37242Proposed Jun 28, 2010 — Requirements for Group Health Plans and Health Insurance Issuers Under the Patient Protection and Affordable Care Act Relating to Preexisting Condition Exclusi… (f)
  • 75 FR 34571Proposed Jun 17, 2010 — Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act (f)
  • 75 FR 27141Proposed May 13, 2010 — Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 Under the Patient Protection and Affordable Care Act (f)
  • REG-115699-09Proposed Jun 1, 2009 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… (f)
  • REG-148326-05Proposed Dec 22, 2008 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section… (f)
  • REG-107318-08Proposed Nov 10, 2008 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… (f)
  • REG-106251-08Proposed Sep 29, 2008 — Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee st… (f)
  • REG-103146-08Proposed Sep 15, 2008 — Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a writ… (f)
  • REG-142040-07Proposed Aug 25, 2008 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using… (f)
  • REG-100464-08Proposed Aug 11, 2008 — Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)… (b)(f)
  • REG-110136-07Proposed Apr 28, 2008 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… (f)
  • REG-151135-07Proposed Apr 21, 2008 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… (f)
  • REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… (f)
  • REG-136701-07Proposed Mar 17, 2008 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ… (f)
  • REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… (f)
  • REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (f)
  • REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest (f)
  • REG-142695-05Proposed Sep 24, 2007 — 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… (f)
  • REG-148393-06Proposed Sep 24, 2007 — Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitut… (f)
  • REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat… (f)
  • REG-146459-05Proposed Feb 21, 2006 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that… (f)
  • REG-124988-05Proposed Dec 19, 2005 — Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified d… (f)
  • REG-122857-05Proposed Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro… (f)
  • REG-133578-05Proposed Sep 26, 2005 — Proposed regulations under section 162(k) of the Code provide guidance concerning which corporation is entitled to the deduction for applicable dividends under… (f)
  • REG-156518-04Proposed Sep 19, 2005 — Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 200… (b)(8)(f)
  • REG-138362-04Proposed Aug 15, 2005 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… (f)
  • REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (f)
  • REG-152354-04Proposed Mar 28, 2005 — Proposed regulations under section 401(k) of the Code would provide guidance concerning the requirements for designated Roth contributions to qualified cash or… (f)
  • REG-152914-04Proposed Feb 28, 2005 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req… (f)
  • REG-130370-04Proposed Feb 22, 2005 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med… (f)
  • REG-129709-03Proposed Jan 18, 2005 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… (f)
  • REG-114726-04Proposed Nov 22, 2004 — Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program a… (f)
  • REG-128309-03Proposed Apr 19, 2004 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir… (b)(f)
  • REG-149752-03Proposed Apr 5, 2004 — Proposed regulations under section 410(b) of the Code allow employees of a tax-exempt organization who are eligible to make salary reduction contributions to a… (f)
  • REG-126967-03Proposed Mar 8, 2004 — Proposed regulations under section 402 of the Code provide rules regarding the amount includible in a participant's income when a life insurance contract is di… (f)
  • REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… (f)
  • REG-112039-03Proposed Sep 2, 2003 — Proposed regulations under section 411 of the Code amend section 1.411(d)-4, of the regulations to reflect the addition of section 411(d)(6)(E) by the Economic… (f)
Notices
  • Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (a)(f)
  • Notice 2026-31 Jun 1, 2026 — 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… (a)(f)
  • Notice 2026-27 May 18, 2026 — 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… (a)(b)(2)(e)(1)(f)
  • Notice 2024-35 May 6, 2024 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… (f)
  • Notice 2014-54 Oct 6, 2014 — This notice provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan describ… (b)(7)
  • Notice 2014-19 Apr 21, 2014 — The purpose of this notice is to provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U… (b)(8)
  • Notice 2012-76 Dec 27, 2012 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (b)
  • Notice 2012-70 Dec 17, 2012 — This notice extends the deadline, as set forth in Notice 2011-96, 2011-52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 43… (b)
  • Notice 2011-96Modified Dec 27, 2011 — This notice provides a sample plan amendment that plan sponsors may adopt to satisfy section 436 of the Code regarding limitations on the accrual and payment o… (b)
    Modified by Notice 2012-70
  • Notice 2011-97 Dec 27, 2011 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (b)
  • Notice 2010-90 Dec 27, 2010 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (b)
  • Notice 2009-97 Dec 28, 2009 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … (b)
  • Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)
  • Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)
  • Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… (b)(b)(8)
Treasury Decisions
  • T.D. 10005 Aug 19, 2024 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table… (f)
  • T.D. 9987 Feb 5, 2024 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… (f)
  • T.D. 9986 Jan 29, 2024 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present… (f)
  • T.D. 9958 Dec 6, 2021 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated …
  • T.D. 9937 Jan 25, 2021 — This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts a… (f)
  • T.D. 9836 Aug 13, 2018 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… (f)
  • T.D. 9783 Sep 26, 2016 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… (f)
  • T.D. 9767 May 23, 2016 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer … (f)
  • T.D. 9744 Dec 7, 2015 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… (e)(2)(f)
  • T.D. 9732 Sep 28, 2015 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… (f)
  • T.D. 9735 Sep 14, 2015 — These temporary regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full b… (f)
  • T.D. 9716 Apr 13, 2015 — Section 162(m) generally limits the otherwise allowable deduction for compensation paid with respect to a covered employee of a publicly held corporation to no… (f)
  • T.D. 9694 Oct 6, 2014 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… (f)
  • T.D. 9601 Mar 4, 2013 — Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or re… (f)
  • T.D. 9470 Dec 7, 2009 — Final regulations under section 6039 of the Code require corporations to file an information return with the IRS and furnish a written statement to each employ… (f)
  • T.D. 9447 Mar 23, 2009 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … (f)
  • T.D. 9418 Sep 22, 2008 — Final regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. (f)
  • T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (f)
  • T.D. 9302 Jan 29, 2007 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap… (f)
  • T.D. 9294 Nov 27, 2006 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… (f)
  • T.D. 9282 Sep 25, 2006 — Final regulations under sections 162(k) and 404(k) of the Code provide that a payment in redemption of employer securities held by an employee stock ownership … (f)
  • T.D. 9220 Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro… (f)
  • T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. (f)
  • T.D. 9166 Feb 22, 2005 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir… (f)
  • T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (f)
  • T.D. 9130 Jun 28, 2004 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… (f)
  • T.D. 9079 Oct 6, 2003 — Final regulations under section 419A of the Code provide guidance regarding whether a welfare benefit fund is part of a ten-or-more employer plan described in … (f)
  • T.D. 9075 Sep 29, 2003 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … (f)
  • T.D. 9076 Sep 22, 2003 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… (f)
  • T.D. 9072 Sep 15, 2003 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… (f)
Revenue Procedures
  • Rev. Proc. 2022-40 Nov 21, 2022 — 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… (b)(8)
  • Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (b)
    Modified by Notice 2024-77
  • Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (b)
  • Rev. Proc. 2015-6 Jan 2, 2015 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (b)
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (b)
  • Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
  • Rev. Proc. 2014-8 Jan 2, 2014 — 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… (b)
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (b)
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… (b)
  • Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
  • Rev. Proc. 2013-8Modified Jan 2, 2013 — 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… (b)
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2013-6
  • Rev. Proc. 2011-6Superseded Jan 3, 2011 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2012-6
  • Rev. Proc. 2010-6Superseded Jan 4, 2010 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2011-6
  • Rev. Proc. 2009-6Superseded Jan 5, 2009 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2010-6
  • Rev. Proc. 2008-6Superseded Jan 7, 2008 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2009-6
  • Rev. Proc. 2007-44Modified Jul 9, 2007 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… (b)
    Modified by Rev. Proc. 2012-50; Modified by Notice 2010-48; Modified by Rev. Proc. 2009-36; Modified by Notice 2009-97; Modified by Rev. Proc. 2008-56
  • Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2008-6
  • Rev. Proc. 2006-6Superseded Jan 3, 2006 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2007-6
  • Rev. Proc. 2005-66Superseded Sep 12, 2005 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … (b)
    Superseded by Rev. Proc. 2007-44
  • Rev. Proc. 2005-23Modified May 2, 2005 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th… (b)(8)
    Modified by Rev. Proc. 2005-76
  • Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2006-6
  • Rev. Proc. 2004-6Superseded Jan 5, 2004 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)
    Superseded by Rev. Proc. 2005-6
Revenue Rulings
  • Rev. Rul. 2012-4 Feb 21, 2012 — Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified def… (b)(8)
  • Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under… (b)
    Modified by Notice 2012-6
  • Rev. Rul. 2007-65 Nov 5, 2007 — Employer’s deduction for contributions; limitation on employer’s deduction; welfare benefit funds. This ruling discusses whether an employer’s deductions for c… (b)(8)
  • Rev. Rul. 2006-43 Aug 28, 2006 — Government pick-up plans; employer contributions; income tax; prospective application. This ruling describes the actions required for a state or its political … (b)(8)
Announcements
  • Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (f)
  • Ann. 2011-79 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indi… (f)
  • Ann. 2005-33 May 9, 2005 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
  • Ann. 2005-29 Apr 25, 2005 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio…
  • Ann. 2004-71 Oct 4, 2004 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… (b)
Tax Court (20) · DOL/Federal (0)
U.S. Tax Court (20)
Also cite this provision (20)
Private Letter Rulings (3)
Private Letter Rulings (3)
Rulings primarily about this provision
Also cite this provision (2)
  • PLR 202426001 Jun 28, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00 (b)
  • PLR 200109010 Mar 2, 2001 — Sale/Exchange UIL 4975.03-01, 4975.04-03 (b) (b)(8)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 5, 1997USC 1994 ed., current through 1995-01-04 run 49Pub. L. 101-508View
Jan 6, 1997Jan 4, 1999USC 1996 ed., current through 1997-01-06 run 58Pub. L. 104-168View · Redline (sign in)
Jan 5, 1999currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 105-206View · Redline (sign in)
Provision-level history (blame)