Notice 2023-75 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… IRCNoticesNov 20, 2023related by meaning
ts. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).
EXCISE TAX
REG-115762-23, page 1262. This document sets forth proposed rules related to the fees established by the No Surprises Act for the Federal independent dispute resolution (IDR) process, as establis…
Rev. Rul. 2017-22 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… IRCRevenue RulingsNov 27, 2017related by meaning
Income Tax
Notice 2017–70 Notice 2017–70
This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo) constitute gross income or wages of the employees under certain circumstances re…
Rev. Proc. 2023-31 — This revenue procedure supersedes Rev. Proc. 2015-47, 2015-39 IRB 419 (which sets forth procedures for filers of Forms 8955-SSA and 5500-EZ to request a hardsh… IRCRevenue ProceduresOct 2, 2023related by meaning
Rev. Proc. 2023-31
SECTION 1. PURPOSE
With respect to a Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, or Form 5500-EZ, Annual Return of A One Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan, required to be filed for a pla…
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
INCOME TAX
Announcement 2016–01 Announcement 2016–01
Announcement 2016–01 updates the mailing address in Revenue Procedure 2007–21, section 4.08, to which a taxpayer or other person may send a written request for rescission of a penalty imposed by either Code section 6707 or 6707A.
Announcement 2016–02 Announcement 201…
77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Feb 3, 2012related by meaning
nterim final regulation, for OMB's review. OMB approved the ICR under OMB Control Number 1210-0133 on May 20, 2010, which will expire on May 31, 2013. Although no public comments were received that specifically addressed the paperwork burden analysis of the information collections at the interim final rule stage, the c…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020related by meaning
iciaries with assets invested in the QDIA as well to provide certain information on request. The ICRs are approved under OMB Control Number 1210-0132. The Department estimates that due to fiduciaries' use of the final alternative safe harbor to provide disclosures to participants who currently are receiving them by mai…
IRCPrivate Letter RulingsMay 13, 2005related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200519022
Release Date: 5/13/2005
Index Number: 457.01-00, 457.05-00,
457.09-04, 457.12-01
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89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern IRCFinal Rules (FR)May 6, 2024related by meaning
esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007related by meaning
he GITCA program to accommodate the technological changes in the gaming industry. Rev. Proc. 2003-35 superseded.
Rev. Proc. 2007-36 Rev. Proc. 2007-36 Health Savings Accounts (HSAs) inflation adjustments. This procedure modifies and supersedes section 3.24(1) of Rev. Proc. 2006-53, 2006-48 I.R.B. 996, to reflect amendm…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
tment”) and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket on
www.regulations.gov. Send paper submissions to: CC:PA:LPD:PR (REG-114666-22), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFO…
Notice 2013-32 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; th… IRCNoticesMay 28, 2013related by meaning
may use in connection with a change in method of accounting for determining the amount of a § 481(a) adjustment.
Rev. Proc. 2013-26 Rev. Proc. 2013-26 This revenue procedure provides rules by which the Internal Revenue Service will allow a taxpayer to use the proportional method of accounting for original issue discoun…
Rev. Rul. 2005-55 — Profit-sharing plan; retiree health accounts; nonforfeitability; prospective application. This ruling holds that a sub-account within a profit-sharing plan tha… IRCRevenue RulingsAug 15, 2005related by meaning
this notice that are intended to satisfy section 457.
Announcement 2005-58
A list is provided of organizations now classified as private foundations. EMPLOYMENT TAX
Rev. Proc. 2005-51
This procedure provides guidance to persons who may be required to pay certain penalties under sections 6662(h), 6662A, or 6707A of the…
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
EEMENTS
(Insert the date of request)
[for Employee Plans]
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105 Covington, KY 41012-0192
Dear Sir or Madam:
(Insert the name of the taxpayer) (the “Taxpayer”) requests a ruling on the proper treatment of (insert the subject matter of…
ERISAProposed Rules (FR)Proposed Nov 30, 2010related by meaning
dministration. OMB requests that comments be received within 30 days of publication of the proposed rule to ensure their consideration.
PRA Addressee: Address requests for copies of the ICR to G. Christopher Cosby, Office of Policy and Research, U.S. Department of Labor, Employee Benefits Security Administration, 200 C…
79 FR 58256 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCFinal Rules (FR)Sep 29, 2014related by meaning
lers of the Form 8955-SSA already voluntarily file electronically with the IRS, but did not identify the system currently used to file electronically. Commenters expressed concern that not identifying the “Filing Information Returns Electronically” (FIRE) system as the system currently used to file the Form 8955-SSA el…
80 FR 8578 — Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCProposed Rules (FR)Proposed Feb 18, 2015related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
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
INCOME TAX
Announcement 2014–17 Announcement 2014–17
Announcement 2014–17 provides guidance to foreign financial institutions (FFIs) in jurisdictions that have not signed an intergovernmental FATCA agreement, but that have reached an agreement in substance with the United States on the terms of an IGA. Announcement 201…
Notice 2026-9 — 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… IRCNoticesFeb 9, 2026related by meaning
ADMINISTRATIVE
Announcement 2026-7, page 540.
IRCPrivate Letter RulingsApr 4, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200814005
Release Date: 4/4/2008
Index Numbers: 72.02-00, 848.00-00,
7702.00-00
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Notice 2015-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-m… IRCNoticesJun 1, 2015related by meaning
INCOME TAX
Rev. Rul. 2015–14 Rev. Rul. 2015–14
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2015.
Announcement 2015–15 Announcement 2015–15
The Offi…