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. 2016-32 — This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan docu… IRCAnnouncementsOct 3, 2016related by meaning
…n or before December 15, 2016. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2016–32), 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 2016–32” in the subject line of …
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. 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…
PLR 202250013 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…
V =
W =
X =
Y =
Z =
Dear :
Taxpayer has requested several rulings concerning a contingent deferred annuity
contract (“the Contract”) Taxpayer plans to purchase from Issuer. This letter ruling is
being issued electronically in accordance with section 7 of Rev. Proc. 2021-1, 2021-1
I.R.B. 1. A paper copy will not be mai…
Ann. 2023-6 — Third Six-Year Remedial Amendment Cycle for Pre-approved Defined Benefit Plans: Issuance of Opinion Letters, Plan Adoption Deadline, and Opening of Determinati… IRCAnnouncementsFeb 27, 2023related by meaning
… (44 U.S.C. 3507) under control number 1545-1674.
Drafting Information
The principal author of this announcement is Jessica Weinberger of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Employee Plans at …
PLR 202503002 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsJan 17, 2025related by meaning
…---
Dear ---------------- :
Taxpayer has requested several rulings concerning a contingent deferred annuity
contract (the “Contract”) that Issuer plans to issue to, or for the benefit of, Taxpayer.
This letter ruling is being issued electronically in accordance with section 7.02(2) of Rev.
Proc. 2024-1, 2024-1 I.R.B. 1…
Ann. 2012-3 — This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution… IRCAnnouncementsJan 23, 2012related by meaning
Announcement 2012-3
Deadline to Submit Opinion and Advisory Letter Applications for Pre-Approved Defined Contribution Plans is Extended to April 2, 2012
This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution plan…
IRCPrivate Letter RulingsNov 28, 2025related by meaning
…ter responds to the letter dated November 20, 2024, as supplemented by
correspondence dated June 9, 2025, submitted on your behalf by your authorized
PLR 202452004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 27, 2024related by meaning
…ncerning the application of § 72 of the
Internal Revenue Code (the “Code”) to a contingent deferred annuity contract (the
“Contract”) that it plans to issue to, or for the benefit of, Individual. This letter ruling is
being issued electronically in accordance with section 7.02(2) of Rev. Proc. 2024-1,
2024-1 I.R.B. 1.
…
Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… IRCAnnouncementsMay 3, 2004related by meaning
submission of these plans for EGTRRA opinion and advisory letters. Announcement 2004-32 describes this six-year amendment cycle.
Request for Comments Interested persons are invited to comment on the draft revenue procedure, the other issues addressed in this announcement, the six-year amendment cycle described in Anno…
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, 2026related by meaning
…tion.
Y—Corporation.
Z—Corporation.
Numerical Finding List1
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
Notice 2022-45 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… IRCNoticesOct 17, 2022related by meaning
…the contract issued by an insurance company with respect to an IRA that is an individual retirement annuity is December 31, 2025. B. Anti-cutback relief
Amendments to an eligible retirement plan (including an annuity contract) to reflect a provision of section 2202 of the CARES Act or any regulations thereunder that ar…
PBGCRegulationsSep 15, 2025
…urement date in plan year 2024 and received a special financial assistance payment of $1,000,000 in 2025. According to the plan's application, Plan C is projected to exhaust its SFA assets during plan year 2024. Accordingly, the payment year is 2025 and the exhaustion year is 2025 (the projected SFA exhaustion year in …
PBGCFinal Rules (FR)Jul 8, 2022
…urement date in plan year 2024 and received a special financial assistance payment of $1,000,000 in 2025. According to the plan's application, Plan C is projected to exhaust its SFA assets during plan year 2024. Accordingly, the payment year is 2025 and the exhaustion year is 2025 (the projected SFA exhaustion year in …
Ann. 2004-32 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… IRCAnnouncementsMay 3, 2004related by meaning
…re also invited to comment on the six-year amendment cycle for pre-approved plans described in this announcement.
Drafting Information The principal author of this announcement is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, plea…
PLR 202250010 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…ulings regarding whether and how § 72 of the Internal
Revenue Code applies to a contingent deferred annuity contract (“the Contract”)
Individual plans to purchase from Taxpayer. This letter ruling is being issued
electronica lly in accordance with section 6 of Rev. Proc. 2020-29, 2020-21 I.R.B. 859. A
paper copy will n…
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…
PLR 202250012 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…ulings regarding whether and how § 72 of the Internal
Revenue Code applies to a contingent deferred annuity contract (“the Contract”)
Individual plans to purchase from Taxpayer. This letter ruling is being issued
electronica lly in accordance with section 6 of Rev. Proc. 2020-29, 2020-21 I.R.B. 859. A
paper copy will n…
PLR 202250011 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 16, 2022related by meaning
…ulings regarding whether and how § 72 of the Internal
Revenue Code applies to a contingent deferred annuity contract (“the Contract”)
Individual plans to purchase from Taxpayer. This letter ruling is being issued
electronically in accord ance with section 6 of Rev. Proc. 2020-29, 2020-21 I.R.B. 859. A
paper copy will n…