88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023related by meaning
…ax treatment of a transfer.
VI. Applicability Dates These regulations are applicable in the case of annuities, interests for life or terms of years, and remainder or reversionary interests valued as of a date on or after June 1, 2023.
Special Analyses
These regulations are not subject to review under section 6(b) of Ex…
Ann. 2026-7 — This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distr… IRCAnnouncementsMar 9, 2026related by meaning
…sponse to comments received on the proposed regulations, the Treasury Department and the IRS issued Announcement 2025-2, 2025-2 IRB 305, which provides that the final regulations amending §§ 1.401(a)(9)-4, 1.401(a)(9)-5, and 1.401(a)(9)-6 are anticipated to apply no earlier than the 2026 distribution calendar year. In …
87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCProposed Rules (FR)Proposed May 5, 2022related by meaning
…520
25.2512-5(d)
Applicability Dates These regulations are proposed to be applicable in the case of annuities, interests for life or a term of years, and remainder or reversionary interests that are valued as of a date on or after the first day of the month following the date on which the Treasury decision adopting the…
Notice 2025-47 — 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 2… IRCNoticesSep 29, 2025
… at the end of this notice. The spot first, second, and third segment rates for the month of August 2025 are, respectively, 4.20, 5.29, and 6.08. The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum and ma…
Ann. 2026-15 — 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 contribu… IRCAnnouncementsAug 24, 2026related by meaning
Announcement 2026-15
Section 1. Purpose
The Internal Revenue Service (IRS) intends to issue opinion letters for defined contribution qualified pre-approved plans that were updated for changes in plan qualification requirements listed in the 2023 Cumulative List in Notice 2024-3, 2024-2 IRB 338 and that were filed with …
Ann. 2025-2 — On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of… IRCAnnouncementsJan 6, 2025★ strong match
ADMINISTRATIVE
Announcement 2025-3, page 306.
This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.
EMPLOYEE PLANS, EXCISE TAX, INCOME TAX
Announcement 2025-2, page 305.
On July 19, 2024, the Treasury Depa…
Notice 2025-73 — 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), th… IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for October 2025 without adjustment for the 25-year average segm…
Ann. 2024-38 — 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-a… IRCAnnouncementsDec 9, 2024related by meaning
… 3507) under control number 1545-0047. Section 8. Drafting Information
The principal author of this announcement is Sarah Sandusky of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Employee Plans at (513…
Notice 2025-74 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for November 2025 without adjustment for the 25-year average seg…
Notice 2025-29 — 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… IRCNoticesJun 2, 2025
…ORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for May 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
May 2025
4…
Notice 2025-39 — 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-… IRCNoticesAug 4, 2025
…RATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for July 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
July 2025
…
Notice 2025-21 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 5, 2025
…ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for April 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
April 2025…
Notice 2025-60 — 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)… IRCNoticesDec 22, 2025
EMPLOYEE PLANS
Notice 2025-60, page 853.
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 …
IRCProposed Rules (FR)Proposed Jan 13, 2025
…2026 is $150,000.
(1)
Example 1: Application of Roth catch-up wage threshold
—(A)
Facts. In January 2025, Participant A became an employee of an accounting firm that is structured as a partnership. Through October 2025, A had $151,000 of FICA wages from the accounting firm. In November 2025, Participant A became a part…
IRCCourt RulingsMar 15, 2004
…in this case, petitioners resided in Bridgeport,
Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband
and wife, were born on July 20, 1934, and March 29, 1941,
respectively. In 1999, petitioners owned multiple IRA accounts,
including a Fidelity Investments Traditional IRA in the name of
Howard T. Ow…
IRCCourt RulingsJun 11, 1996
regular interest", such interest is transferred
from the Accumulation Fund to the Annuity Savings Fund. Md. Ann.
Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art.
73B, sec. 14(3) (1988 and Supp. 1991).
The Annuity Savings Fund holds a participant's "accumulated
contribu…
Notice 2025-13 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesFeb 3, 2025
d 2025 were published in Notice 2022-40, 2022-40 I.R.B. 266, Notice 2023-66, 2023-40 I.R.B. 992, and Notice 2024-67, 2024-41 I.R.B. 726, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for January 2025 without adjustment for the 25-year aver…
Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the … IRCAnnouncementsDec 15, 2014related by meaning
Correction Announcement 2014–37
Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition … IRCAnnouncementsAug 10, 2015related by meaning
… on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2015–19” in the subject line of …
Notice 2024-35 — 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… IRCNoticesMay 6, 2024related by meaning
Care Act Implementation Part 51, Families First Coronavirus Response Act and Coronavirus Aid, Relief, and Economic Security Act Implementation,” (Jan. 10, 2022), available at: https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/faqs/aca-part-51.pdf and https://www.cms.gov/CCIIO/Resourc…