IRCRegulationsSep 9, 2016
r the 3 1/2-month period between April 15, 2017 and January 1, 2017 valuation date using the plan's effective interest rate, for a result of $86,620 (that is, $90,000 ÷ 1.1090(2.5/12) ÷ 1.0590(3.5/12)).(v) The remainder of the required installment that was due on April 15, 2017 without regard to the liquidity requireme…
T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… IRCTreasury DecisionsSep 28, 2015
January 1, 2017 valuation date using the plan’s effective interest rate, for a result of $86,620 (that is, $90,000 ÷ 1.1090(2.5/12) ÷ 1.0590(3.5/12)). (v) The remainder of the required installment that was due on April 15, 2017 without regard to the liquidity requirement ($20,000) remains unpaid until the July 15, 2017…
80 FR 54374 — Determination of Minimum Required Pension Contributions IRCFinal Rules (FR)Sep 9, 2015
d the April 15, 2017 due date using the plan's effective interest rate increased by 5 percentage points (10.90%), and further discounted for the 3
1/2 -month period between April 15, 2017 and January 1, 2017 valuation date using the plan's effective interest rate, for a result of $86,620 (that is, $90,000 ÷ 1.1090(2.5/…
Notice 2017-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-m… IRCNoticesMay 30, 2017★ strong match
EMPLOYEE PLANS
Notice 2017–31 Notice 2017–31
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2017, and the 30-year Treasury rates. These rates reflect the applicat…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Maxine Terry of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this…
Notice 2017-37 — This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative Li… IRCNoticesJul 17, 2017★ strong match
…gov/retirement-plans/operational-compliance-list.
III. APPLICATION OF THE 2017 CUMULATIVE LIST This notice relates to the opinion letter program for pre-approved defined contribution plans. The third six-year remedial amendment cycle for pre-approved defined contribution plans began February 1, 2017, and ends January 3…
Notice 2017-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-… IRCNoticesJul 31, 2017★ strong match
EMPLOYEE PLANS
Notice 2017–39 Notice 2017–39
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2017, and the 30-year Treasury rates. These rates reflect the applic…
Notice 2017-45 — The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years be… IRCNoticesSep 18, 2017★ strong match
… organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).
EMPLOYEE PLANS
Notice 2017–45 Notice 2017–45
The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years beginning before 2019, and provid…
Notice 2017-69 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2017 used under § 417(e)(3)(D), the… IRCNoticesNov 27, 2017
39 I.R.B. 408, Notice 2016–64, 2016–40 I.R.B. 429, and Notice 2017–50, 2017–41 I.R.B. 280, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2017 without adjustment for the 25-year average segment rate limits are as follows:
Adjus…
Notice 2017-76 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2017 used under § 417(e)(3)(D), the… IRCNoticesDec 26, 2017
39 I.R.B. 408, Notice 2016–54, 2016–40 I.R.B. 429, and Notice 2017–50, 2017–41 I.R.B. 280, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for December 2017 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
Notice 2010-90 — 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… IRCNoticesDec 27, 2010related by meaning
mall plans with end-of-year valuation dates. (2008 C. L.).
Notice 2008-73, 2008-2 C.B. 717, expands transition relief of Notice 2008-21. (2008 C. L.). Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with respect to annual paid time off contributions. (2009 C. L.).
Rev. Rul. 2009-32, 2009-39 I.R.B. 398, provide…
Notice 2024-82 — 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)… IRCNoticesDec 23, 2024related by meaning
lement pension-linked emergency savings accounts. Notice 2024-22 provides guidance regarding anti-abuse rules with respect to this optional provision. Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55, 2024-28 IRB 31). Under section 115 of the SECURE 2.0 Act, certain plans may…
Notice 2017-72 — This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualificati… IRCNoticesDec 26, 2017★ strong match
ed benefit distribution options in accordance with these final regulations are provided in Notice 2017–44, 2017–36 I.R.B. 226.
V. DRAFTING INFORMATION The principal author of this notice is Angelique Carrington of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regard…
Notice 2012-76 — 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… IRCNoticesDec 27, 2012related by meaning
s:
Notice 2008-21, 2008-1 C.B. 431, provides transitional guidance for 2008 under § 436 for small plans with end-of-year valuation dates. (2008 C. L.) Notice 2008-73, 2008-2 C.B. 717, expands transition relief of Notice 2008-21. (2008 C. L.)
Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with respect to annua…
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022related by meaning
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g… IRCNoticesJan 19, 2016related by meaning
…ion services provided to employees or other individuals before a data breach occurs.
EMPLOYEE PLANS
Notice 2016–03 Notice 2016–03
Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… IRCNoticesJun 2, 2014related by meaning
… of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program.
Notice 2014–34 Notice 2014–34 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding segment rates applica…
Notice 2020-60 — The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers un… IRCNoticesAug 31, 2020related by meaning
… Employee Plans Rulings and Agreements will increase in four categories, effective January 4, 2021.
Notice 2020-60, page 514.
The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § …
Notice 2014-27 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; … IRCNoticesApr 28, 2014related by meaning
…FFI will be included on the July 1 FFI List if the FFI's registration is finalized by June 3, 2014.
Notice 2014–28 Notice 2014–28
This notice provides guidance regarding the treatment of United States persons that own stock of a PFIC through certain tax exempt organization and accounts.
Notice 2014–29 Notice 2014–29
Th…
Notice 2012-64 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 29, 2012related by meaning
EMPLOYEE PLANS
Notice 2012-64 Notice 2012-64
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2012; the 24-month average segment rates; the fu…