| Oct 13, 2026 | Notice 2026-57 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Oct 6, 2026 | 91 FR 63748 IRS Final Rule | Transparency in Coverage |
| Sep 14, 2026 | Notice 2026-51 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for August 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Aug 28, 2026 | 91 FR 55462 IRS Final Rule | Federal Independent Dispute Resolution Operations; Correction |
| Aug 24, 2026 | Ann. 2026-15 IRS Announcement | This announcement notifies the public that the IRS intends to issue opinion letters on August 31, 2026, or as soon as possible thereafter, for defined contribution qualified pre-approved plans that were updated for changes in plan qualification requirements listed in the 2023 Cumulative List and that were filed with the IRS during the fourth remedial amendment cycle (Cycle 4) under the remedial amendment cycle system for pre-approved plans. This announcement also provides a deadline for when an employer intending to maintain a Cycle 4 defined contribution qualified pre-approved plan must adopt that plan, and sets forth the period during which the IRS will accept an application for an individ |
| Aug 24, 2026 | Rev. Proc. 2026-30 IRS Revenue Procedure | Application Procedures for Letter Rulings and Nonbank Trustee Approval Letters from IRS Employee Plans |
| Aug 24, 2026 | Notice 2026-49 IRS Notice | Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers |
| Aug 24, 2026 | Notice 2026-48 IRS Notice | Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions |
| Aug 20, 2026 | 91 FR 53803Proposed IRS Proposed Rule | Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans |
| Aug 3, 2026 | Notice 2026-44 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Jul 29, 2026 | 91 FR 47790 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Jul 23, 2026 | 91 FR 46602Proposed DOL Proposed Rule | Electronic Disclosure by Group Health Plans Under ERISA |
| Jul 21, 2026 | 91 FR 45739Proposed PBGC Proposed Rule | Penalties for Failure To Provide Certain Notices or Other Material Information |
| Jul 9, 2026 | 91 FR 42353 IRS Final Rule | Charitable Remainder Annuity Trust Listed Transaction |
| Jul 6, 2026 | Notice 2026-38 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for June 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Jul 6, 2026 | 91 FR 40954Proposed PBGC Proposed Rule | Improvements to Rules on Recoupment of Benefit Overpayments |
| Jun 30, 2026 | 91 FR 39463 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Jun 17, 2026 | TR 2026-02 DOL Technical Release | Technical Release 2026-02 |
| Jun 16, 2026 | 91 FR 36100Proposed PBGC Proposed Rule | Technical Amendments: Special Financial Assistance |
| Jun 15, 2026 | Notice 2026-32 IRS Notice | This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstrating satisfaction of the adequacy of net worth requirement for nonbank trustees under § 1.408-2(e)(5)(ii), demonstrate satisfaction of Rule 15c3-1 (SEC Net Capital Rule) and Rule 15c3-3 (SEC Customer Protection Rule) under the Securities Exchange Act of 1934. |
| Jun 15, 2026 | PBGC Op. Ltr. 2026-1 PBGC Opinion Letter | Reportable event |
| Jun 8, 2026 | Notice 2026-33 IRS Notice | 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), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022. Section 334 of the SECURE 2.0 Act generally added section 6050Z to the Code and amended sections 72(t) and 401(a)(39) to permit defined contribution plans to make qualified long-term care distributions to be used for the purchase of certified long-term care insurance for a participant and the participant’s spouse if certain conditions are satisfied. Section 334 of the SECURE 2.0 Act is effective for distributions made after December 29, 2025. This notice |
| Jun 4, 2026 | 91 FR 33900 IRS Final Rule | Federal Independent Dispute Resolution Operations |
| Jun 3, 2026 | 91 FR 33129Proposed IRS Proposed Rule | Guidance on Tax-Exempt Refunding Bonds; Hearing |
| Jun 1, 2026 | Notice 2026-31 IRS Notice | 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-month average segment rates applicable for May 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Jun 1, 2026 | Notice 2026-34 IRS Notice | 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans |
| May 18, 2026 | Notice 2026-27 IRS Notice | 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 ERISA. This notice also specifies a mortality table for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2027 calendar year. |
| May 13, 2026 | 91 FR 27140Proposed IRS Proposed Rule | Excepted Fertility Benefits |
| May 4, 2026 | 91 FR 23915 IRS Final Rule | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation |
| Apr 6, 2026 | Notice 2026-19 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for March 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Apr 3, 2026 | 91 FR 16838 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Apr 1, 2026 | JBEA News: Instructions for returning from inactive status JBEA Joint Board Notice | Instructions for returning from inactive status |
| Apr 1, 2026 | JBEA News: Joint Board renewal application now available JBEA Joint Board Notice | Joint Board renewal application now available |
| Apr 1, 2026 | TR 2026-01 DOL Technical Release | Technical Release 2026-01 |
| Mar 31, 2026 | 91 FR 16088Proposed DOL Proposed Rule | Fiduciary Duties in Selecting Designated Investment Alternatives |
| Mar 23, 2026 | REG-117270-25Proposed IRS Proposed Rule | Notice of Proposed Rulemaking |
| Mar 20, 2026 | 91 FR 13503 DOL Final Rule | Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur |
| Mar 12, 2026 | 91 FR 12118Proposed IRS Proposed Rule | Guidance on Tax-Exempt Refunding Bonds |
| Mar 9, 2026 | Notice 2026-14 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Mar 9, 2026 | Ann. 2026-7 IRS Announcement | This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distributions under section 401(a)(9) will apply for the distribution calendar year that begins no earlier than 6 months after the date that final regulations are issued in the Federal Register. In the interim, the Announcement states that taxpayers must apply a reasonable good-faith interpretation of the statutory provisions underlying the regulations. |
| Mar 2, 2026 | 91 FR 10033Proposed DOL Proposed Rule | Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure; Extension of Comment Period |
| Feb 25, 2026 | 91 FR 9213Proposed DOL Proposed Rule | Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors |
| Feb 25, 2026 | 91 FR 9212Proposed IRS Proposed Rule | Private Health Insurance; Transparency in Coverage; Extension of Comment Period |
| Feb 9, 2026 | Notice 2026-9 IRS Notice | This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs) under section 408(a), (b), or (h), an employer’s SEP arrangement under section 408(k), and an employer’s SIMPLE IRA plan under section 408(p). This notice provides that the Treasury Department and the IRS have extended the deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans to December 31, 2027. |
| Feb 2, 2026 | Notice 2026-13 IRS Notice | Safe Harbor Explanations – Eligible Rollover Distributions |
| Feb 2, 2026 | Notice 2026-12 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Jan 30, 2026 | 91 FR 4348Proposed DOL Proposed Rule | Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure |
| Jan 20, 2026 | 91 FR 2299 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Jan 15, 2026 | FAB 2026-03 DOL Field Assistance Bulletin | Guiding Principles for EBSA's Enforcement of the Mental Health Parity and Addiction Equity Act's Nonquantitative Treatment Limitation Requirements |
| Dec 31, 2025 | JBEA News: General instructions for enrolled actuaries currently in active status JBEA Joint Board Notice | General instructions for enrolled actuaries currently in active status |
| Dec 31, 2025 | FAB 2026-02 DOL Field Assistance Bulletin | Temporary Enforcement Policy Regarding Pension Benefit Statements Pursuant to ERISA § 105(a)(2)(E) |
| Dec 29, 2025 | Rev. Proc. 2026-4Modified IRS Revenue Procedure | This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Rev. Proc. 2025-4, 2025-1 I.R.B. 158, is superseded. Modified by Rev. Proc. 2026-30 |
| Dec 23, 2025 | 90 FR 60432Proposed IRS Proposed Rule | Transparency in Coverage |
| Dec 23, 2025 | 90 FR 59972 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption |
| Dec 22, 2025 | Notice 2025-68 IRS Notice | Notice of intent to issue regulations with respect to section 530A Trump accounts |
| Dec 22, 2025 | Notice 2025-60 IRS Notice | This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 RA List also applies to pre-approved plans with respect to interim amendments. |
| Dec 15, 2025 | Notice 2025-74 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Dec 15, 2025 | Notice 2025-73 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Dec 1, 2025 | Notice 2025-67 IRS Notice | Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under § 415. Under § 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. |
| Nov 17, 2025 | Notice 2025-65 IRS Notice | 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 items or services provided on or after January 1, 2026, and before January 1, 2027. The QPA is the basis for determining individual cost sharing for items and services covered by the balance-billing protections in the No Surprises Act (NSA), under certain circumstances. The QPA for a given calendar year is based on information regarding median rates for certain items and services from prior years and is indexed based on changes in the consumer price index. |
| Sep 29, 2025 | T.D. 10033 IRS Treasury Decision | These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up contributions) under section 414(v) of the Code. Specifically, these regulations amend the regulations under sections 414(v), 401(k), and 403(b) to reflect statutory changes made by section 603 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), which require that catch-up contributions made by certain catch-up eligible participants be designated Roth contributions. These regulations also amend the regulations under section 414(v) of the Code to reflect the statutory changes made by sections 109 and 117 of the SECURE 2.0 Act, which increa |
| Sep 29, 2025 | Notice 2025-47 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for September 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Sep 26, 2025 | 90 FR 46348 PBGC Final Rule | Miscellaneous Corrections, Clarifications, and Improvements; Correction |
| Sep 24, 2025 | 90 FR 45918 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Sep 18, 2025 | JBEA News: Joint Board final regulations amending continuing professional education requirements JBEA Joint Board Notice | Joint Board final regulations amending continuing professional education requirements |
| Sep 16, 2025 | 90 FR 44527 IRS Final Rule | Catch-Up Contributions |
| Sep 15, 2025 | PBGC Tech. Update 25-1 PBGC Technical Update | Premium Filing Due Date Change for 2025 Plan Years |
| Sep 9, 2025 | AO 2025-03A DOL Advisory Opinion | Concluding that the deferred incentive compensation program offered by Morgan Stanley Smith Barney LLC qualifies as an exempt "bonus program" under 29 C.F.R. § 2510.3-2(c) and is not an employee pension benefit plan subject to Title I of the Employee Retirement Income Security Act of 1974. |
| Aug 22, 2025 | 90 FR 40973 PBGC Final Rule | Miscellaneous Corrections, Clarifications, and Improvements; Correction |
| Aug 19, 2025 | 90 FR 40231 JBEA Final Rule | Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries |
| Aug 15, 2025 | 90 FR 39320 PBGC Final Rule | Miscellaneous Corrections, Clarifications, and Improvements |
| Aug 12, 2025 | 90 FR 38908 DOL Final Rule | Selection of Annuity Providers-Safe Harbor for Individual Account Plans; Withdrawal |
| Aug 4, 2025 | Notice 2025-39 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Aug 4, 2025 | Rev. Rul. 2025-15 IRS Revenue Ruling | Section 6047. — Information Relating to Certain Trusts and Annuity Plans |
| Jul 29, 2025 | 90 FR 35646Proposed DOL Proposed Rule | Pooled Employer Plans: Big Plans for Small Businesses |
| Jul 28, 2025 | Notice 2025-40 IRS Notice | 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 ERISA. This notice also specifies a mortality table for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2026 calendar year. |
| Jul 2, 2025 | 90 FR 28899 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Jul 1, 2025 | 90 FR 28004 DOL Final Rule | Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 |
| Jul 1, 2025 | 90 FR 28007 DOL Final Rule | Selection of Annuity Providers-Safe Harbor for Individual Account Plans |
| Jul 1, 2025 | 90 FR 28009 DOL Final Rule | Removal of Definition of “Plan Assets”-Insurance Company General Accounts |
| Jun 2, 2025 | Notice 2025-29 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Jun 2, 2025 | 90 FR 23303Proposed IRS Proposed Rule | Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule |
| May 27, 2025 | Rev. Proc. 2025-21 IRS Revenue Procedure | Section 12.02 of Rev. Proc. 2024-32 specifies that, in conjunction with the replacement of the generally applicable mortality tables, certain plan sponsors that wish to continue using plan-specific mortality tables must develop and request approval for the use of new plan-specific substitute mortality tables for plan years beginning on or after January 1, 2026. Rev. Proc. 2025-21 modifies section 12.02 of Rev. Proc. 2024-32 and provides immediate relief for some of those plan sponsors by narrowing the category of plan sponsors that are required to request approval of new plan-specific substitute mortality tables. 26 CFR 1.430(h)(3)-2: Plan-specific substitute mortality tables used to determi |
| May 5, 2025 | Notice 2025-21 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Apr 30, 2025 | FAB 2025-02 DOL Field Assistance Bulletin | ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 |
| Apr 9, 2025 | 90 FR 15211 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Apr 3, 2025 | 90 FR 14577 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Mar 31, 2025 | Notice 2025-17 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for March 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Mar 3, 2025 | Notice 2025-14 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for February 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Feb 28, 2025 | JBEA News: Notice of amendment to Advisory Committee Charter JBEA Joint Board Notice | Notice of amendment to Advisory Committee Charter |
| Feb 18, 2025 | REG-118988-22Proposed IRS Proposed Rule | Notice of Proposed Rulemaking |
| Feb 18, 2025 | Notice 2025-12 IRS Notice | Calculating the qualifying payment amount in 2025 |
| Feb 3, 2025 | Notice 2025-13 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Jan 31, 2025 | AO 2025-01A DOL Advisory Opinion | This advisory opinion concerns the application of ERISA’s fiduciary responsibility provisions to a Citigroup program that involves a commitment by Citigroup and its affiliates to pay all or some portion of the investment management fees for diverse managers retained by Citi-sponsored employee benef… |
| Jan 21, 2025 | 90 FR 6894Proposed PBGC Proposed Rule | Miscellaneous Corrections, Clarifications, and Improvements |
| Jan 15, 2025 | 90 FR 4192 DOL Final Rule | Voluntary Fiduciary Correction Program |
| Jan 15, 2025 | 90 FR 3667 DOL Final Rule | Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program |
| Jan 15, 2025 | 90 FR 3728Proposed IRS Proposed Rule | Enhancing Coverage of Preventive Services Under the Affordable Care Act |
| Jan 14, 2025 | 90 FR 3092Proposed IRS Proposed Rule | Automatic Enrollment Requirements Under Section 414A |
| Jan 13, 2025 | Notice 2025-1 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2024, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Jan 13, 2025 | Rev. Rul. 2025-2 IRS Revenue Ruling | Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans |
| Jan 13, 2025 | 90 FR 2645Proposed IRS Proposed Rule | Catch-Up Contributions |
| Jan 8, 2025 | 90 FR 1374 PBGC Final Rule | Adjustment of Civil Penalties for Inflation |
| Jan 6, 2025 | Ann. 2025-2 IRS Announcement | On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code and related provisions in the Federal Register (89 FR 58644). The proposed regulations were generally proposed to apply for purposes of determining RMDs for calendar years beginning on or after January 1, 2025. This announcement provides that the Treasury Department and the IRS anticipate that certain portions of future regulations finalizing the proposed regulations will apply beginning in the 2026 distribution calendar year. |
| Dec 30, 2024 | Rev. Proc. 2025-4Superseded IRS Revenue Procedure | 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 Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Superseded by Rev. Proc. 2026-4 |
| Dec 30, 2024 | Rev. Proc. 2025-3 IRS Revenue Procedure | 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 (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs, Trusts and Estates), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service will not issue letter rulings or determination letters. Areas |
| Dec 30, 2024 | 89 FR 106315 IRS Final Rule | Reissuance of State or Local Bonds |
| Dec 30, 2024 | 89 FR 106393Proposed IRS Proposed Rule | Coverage of Certain Preventive Services Under the Affordable Care Act |
| Dec 27, 2024 | 89 FR 105450 IRS Final Rule | Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction |
| Dec 26, 2024 | 89 FR 104915Proposed IRS Proposed Rule | Regulations Governing Practice Before the Internal Revenue Service |
| Dec 23, 2024 | Notice 2024-86 IRS Notice | Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton. |
| Dec 23, 2024 | Notice 2024-82 IRS Notice | This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2024 RA List also applies to pre-approved plans with respect to interim amendments. |
| Dec 23, 2024 | 89 FR 104425 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
| Dec 20, 2024 | 89 FR 104040 PBGC Final Rule | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption |
| Dec 18, 2024 | 89 FR 102735 IRS Final Rule | Disclosure of Records |
| Dec 11, 2024 | 89 FR 100138 IRS Final Rule | Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit |
| Dec 9, 2024 | Ann. 2024-38 IRS Announcement | This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-approved plans that were updated for changes with respect to the requirements of § 403(b), including the 2022 Cumulative List, and that were filed during the second remedial amendment cycle for § 403(b) pre-approved plans. This announcement also notifies the public of the date by which an adopting employer intending to maintain a § 403(b) pre-approved plan for the second cycle must adopt that plan, and announces the beginning and ending dates of the period during which an adopting employer may file for an individual determination letter |
| Dec 5, 2024 | 89 FR 96531 PBGC Final Rule | Privacy Act Regulation; Exemption for Legal Case Management Records |
| Dec 2, 2024 | Notice 2024-81 IRS Notice | This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for November 2024, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). |
| Nov 18, 2024 | Notice 2024-80 IRS Notice | Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under § 415. Under § 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. |
| Nov 8, 2024 | 89 FR 88642 IRS Final Rule | Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton |
| Nov 4, 2024 | Notice 2024-77 IRS Notice | Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments |
| Nov 4, 2024 | Notice 2024-76 IRS Notice | Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates |
| Oct 28, 2024 | Notice 2024-75 IRS Notice | Preventive Care for Purposes of Qualifying as a High Deductible Health Plan under Section 223 |
| Oct 28, 2024 | 89 FR 85750Proposed IRS Proposed Rule | Enhancing Coverage of Preventive Services Under the Affordable Care Act |
| Oct 25, 2024 | 89 FR 85099Proposed IRS Proposed Rule | Energy Efficient Home Improvement Credit |
| Oct 22, 2024 | 89 FR 84314Proposed PBGC Proposed Rule | Privacy Act Regulation; Exemption for Legal Case Management Records |
| Oct 21, 2024 | Notice 2024-73 IRS Notice | Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Employees under Section 403(b) Plans |
| Oct 21, 2024 | 89 FR 84079 IRS Final Rule | Withholding on Certain Distributions Under Section 3405(a) and (b) |