EMPLOYEE PLANS

Rev. Rul. 2022-2, page 451.

This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2022 plan year.

26 CFR 1.401(l)-1: Permitted disparity in employer-provided contributions or benefits

EXEMPT ORGANIZATIONS

Rev. Proc. 2022-8, page 455.

This revenue procedure modifies Rev. Proc. 2022-5 to allow for the new electronic submission process on www.pay.gov of Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code. This revenue procedure also provides a 90-day transition relief period, during which paper Form 1024 and letter applications will be accepted and processed by EO Determinations. Rev. Proc. 72-5 and Rev. Proc. 2015-17 are modified and superseded by this revenue procedure.

26 CFR 601.201: Rulings and determination letters.