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Go to Rev. Proc. 2026-12 (not yet in the library — opens the official source)
33 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025★ strong match
    …tion 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later …
  2. Rev. Proc. 2025-3 — 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 (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    …c)(5)(A), where the Service has provided an administrative procedure to seek such an extension. See Rev. Proc. 2022-32, 2022-30 I.R.B. 101 (procedure providing for an extension of time to certain taxpayers to make a “portability” election under § 2010(c)(5)(A)). .09 Section 7701.—Definitions.—All requests for an extens…
  3. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023★ strong match
    …e Service on www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11 of Rev. Proc. 2021-30. SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? Rev. Proc. 2022-4 is superseded. SECTION 33. EFFECTIVE DATE This revenue procedure is effective January 3, 2023. SECTION 34…
  4. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024★ strong match
    …tion 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later …
  5. Notice 2026-33 — 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), k…
    IRCNoticesJun 8, 2026★ strong match
    …2026-22 I.R.B. 2026-22 1538 2026-22 2026-22 I.R.B. 2026-22 1541 2026-23 2026-22 I.R.B. 2026-22 1542 Revenue Rulings: Article Issue Link Page 2026-1 2026-02 I.R.B. 2026-02 299 2026-2 2026-03 I.R.B. 2026-03 342 2026-3 2026-06 I.R.B. 2026-06 485 2026-4 2026-06 I.R.B. 2026-06 487 2026-5 2026-08 I.R.B. 2026-08 542 2026-6 20…
  6. Notice 2026-31 — 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…
    IRCNoticesJun 1, 2026
    st1 Numerical Finding List Bulletin 2026–23 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  7. Rev. Proc. 2025-4 — 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 …
    IRCRevenue ProceduresSuperseded Dec 30, 2024related by meaning
    ee plans under § 401(a) or § 403(a) for Cycle 3 pursuant to Rev. Proc. 2017-41 and for Cycle 4 (and subsequent cycles) pursuant to Rev. Proc. 2023-37; (b) Requests for § 403(b) prototype opinion letters and for § 403(b) VS advisory letters for § 403(b) pre-approved plans under Rev. Proc. 2013–22; and (c) Requests of § …
  8. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    st1 Numerical Finding List Bulletin 2026–23 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  9. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021★ strong match
    ow and Rev. Proc. 2021–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  10. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020★ strong match
    ow and Rev. Proc. 2020–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS plans, and any related trusts or custodial accounts under §§ 401(a), 403(a), a…
  11. Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2022★ strong match
    ? Rev. Proc. 2021-4 is superseded. SECTION 33. EFFECTIVE DATE This revenue procedure is effective January 3, 2022. SECTION 34. PAPERWORK REDUCTION ACT The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwor…
  12. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    …ial accounts under §§ 401(a), 403(a) and 501(a), and advisory letters for VS plans are contained in Rev. Proc. 2015–36. The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k) or (p) or § 408A, are contained in Rev. Proc. 87–50; Rev. Proc. 91–44; Rev.…
  13. Notice 2026-27 — 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…
    IRCNoticesMay 18, 2026
    st1 Numerical Finding List Bulletin 2026–21 Announcements: Article Issue Link Page 2026-1 2026-04 I.R.B. 2026-04 402 2026-2 2026-05 I.R.B. 2026-05 447 2026-3 2026-06 I.R.B. 2026-06 518 2026-4 2026-06 I.R.B. 2026-06 533 2026-5 2026-07 I.R.B. 2026-07 540 2026-6 2026-10 I.R.B. 2026-10 634 2026-7 2026-11 I.R.B. 2026-11 697…
  14. Rev. Proc. 2026-30 — Application Procedures for Letter Rulings and Nonbank Trustee Approval Letters from IRS Employee Plans
    IRCRevenue ProceduresAug 24, 2026
    … all such Letter Ruling requests submitted on or after September 4, 2026. SECTION 2. BACKGROUND .01 Rev. Proc. 2026-4 provides detailed instructions on how taxpayers can submit requests for Letter Rulings from the Internal Revenue Service (IRS) on issues under the jurisdiction of Employee Plans Rulings and Agreements. …
  15. Rev. Proc. 2022-28 — The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section …
    IRCRevenue ProceduresJul 5, 2022related by meaning
    on behalf of all participants and their beneficiaries. SECTION 4. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2022-3 is amplified. SECTION 5. EFFECTIVE DATE This revenue procedure applies to all ruling requests pending with or received by the IRS on or after June 21, 2022. Any request for a ruling on the issue described in se…
  16. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    …mitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015–36. (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles are contained in Rev. Proc. 2017–41. (3)…
  17. Rev. Proc. 2013-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresModified Jan 2, 2013
    etermination Rev. Proc. 93-41 Adoption agreement Rev. Proc. 2011-49 Advisory letter Rev. Procs. 2011-49, 2013-6 Basic plan document Rev. Proc. 2011-49 Determination letter Rev. Procs. 2013-6, 2013-9 Dual-purpose IRA Rev. Procs. 98-59, 2010-48 Group exemption letter Rev. Proc. 80-27 Information letter Rev. Proc. 2013-4 …
  18. Rev. Proc. 2014-8 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
    IRCRevenue ProceduresJan 2, 2014
    istrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. …
  19. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018★ strong match
    ow and Rev. Proc. 2018–1, this Bulletin. SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? Pre-approved plans .01 (1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for…
  20. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …ployee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1995-1 C.B. 694; Rev. Proc. 96-29, 1996-1 C.B. 693; Rev. Proc…