INCOME TAX

Rev. Rul. 2013–26 Rev. Rul. 2013–26

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2013.

EMPLOYEE PLANS

T.D. 9641 T.D. 9641

These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contributions under section 401(m). These regulations provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. These regulations also revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015.

EMPLOYMENT TAX

T.D. 9646 T.D. 9646
REG–146620–13T.D. 9646

Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The proposed regulations also clarify that existing regulations under section 3402(p) apply to voluntary withholding agreements between employers and employees. Comments on the proposed regulations are requested by February 25, 2014.

Notice 2013–77 Notice 2013–77

Under this notice, dividends and other distributions made by an Alaska Native Corporation to its shareholders are eligible for voluntary withholding under section 3402(p)(3)(B) of the Code and § 31.3402(p)–1T of the Employment Tax Regulations.

ADMINISTRATIVE

Notice 2013–78 Notice 2013–78

This notice proposes for public comment a revision to the procedures for requesting assistance from the U. S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Comments are requested by March 10, 2014.

Notice 2013–79 Notice 2013–79

This notice requests comments from the public on a proposed revision to Rev. Proc. 2006–9, the procedural guidance to taxpayers on filing advance pricing agreement (“APA”) requests and on the administration of APAs. Comments are requested by March 10, 2014.