Notice 2014-48 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2014 used under § 417(e)(3)(D), the 24-… IRCNoticesSep 2, 2014
…ment rates computed without regard to a 24-month average or adjustments based on a 25-year average. Notice 2007–81 provides guidelines for determining the minimum present value segment rates. Pursuant to that notice, the minimum present value segment rates determined for July 2014 are as follows:
First Segment Second S…
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 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, 2013
… of the Patient Protection and Affordable Care Act (Public Law 111-148, 124 Stat. 119, 868 (2010)).
Notice 2013-32 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; the funding transitional segment …
Ann. 2013-13 — This announcement contains corrections to Revenue Procedure 2013-6, 2013-1 I.R.B. 198, as published on January 2, 2013. In particular, this announcement clarif… IRCAnnouncementsFeb 25, 2013
Announcement 2013-13
This announcement contains corrections to Revenue Procedure 2013-6, as published on January 2, 2013 (2013-1 I.R.B. 198). In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. …
Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments IRCNoticesNov 4, 2024related by meaning
…ved by the Office of Management and Budget.
VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the …
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. …
Notice 2013-11 — This notice provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are … IRCNoticesMar 11, 2013
…2013 September 2012 1.75 4.62 5.72 4.94 6.15 6.76
DRAFTING INFORMATION
The principal author of this notice is Tony Montanaro of the Employee Plans, Tax Exempt and Government Entities Division. However, other personnel from the Internal Revenue Service and the Treasury Department participated in preparing this notice. M…
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 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, 2017related by meaning
… 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 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… IRCNoticesOct 20, 2008
…00 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000
Mortality tables for 2013 Valuation dates occurring during 2013 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2013
MALE MALE MALE FEMALE FEMALE FEMALE UNISEX
Age 2013 Non-Annuitant Tab…
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…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…assist in
our qualitative analysis.
34
Mr. Hewlett provided appreciation rates for select months in 2013 and 2014:
April 2013 at 19%; July 2013 at 14%; November 2013 at 6%; December 2013 at 4%;
March 2014 at 4%; and October 2014 at 1%. For the appreciation rates not expressly
provided by Mr. Hewlett, we have assumed co…
Rev. Rul. 2013-2 — 2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in … IRCRevenue RulingsMar 4, 2013
INCOME TAX
Notice 2013-12 Notice 2013-12
This notice reports the results of the section 48C Phase I program and, as provided by section 48C(d)(4) of the Code, establishes a second phase of the qualifying advanced energy project program (“the section 48C Phase II program”) to distribute the section 48C Phase I credits t…
Notice 2013-6 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesMar 4, 2013
…nterest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007-81 provides guidelines for determining the minimum present value segment rates. Pursuant to that notice, the minimum present value segment rates determined for January 2013 are as follows:
First Segment Secon…
IRCRegulationsDec 30, 2016related by meaning
(b13)(2) (2) At the latest date permitted for delivery of section 204(h) notice, the person reasonably believes that section 204(h) notice was actually delivered to each applicable individual by that date.
Notice 2010-80 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli… IRCNoticesDec 20, 2010related by meaning
ly on this Notice 2010-80 for the modifications to Notice 2010-6 for taxable years beginning on or after January 1, 2009.
V. EFFECT ON OTHER DOCUMENTS Notice 2008-113 and Notice 2010-6 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in …
Notice 2014-8 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2014; the 24 month average segment rates… IRCNoticesJan 27, 2014
… may be made under § 430(h)(2)(D)(ii) to use the monthly yield curve in place of the segment rates. Notice 2007–81, 2007–44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, and the 24-month average corporate bond segment rates used to compute the target normal cost and the funding…
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 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24… IRCNoticesMay 2, 2016related by meaning
…ndividual shared responsibility payment because of a lack of affordable minimum essential coverage.
Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for the timely mailing tre…
Notice 2016-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the … IRCNoticesNov 14, 2016related by meaning
EMPLOYEE PLANS
Notice 2016–61 Notice 2016–61
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2016, and the 30-year Treasury rates. These rates reflect the …