REG-113792-13 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde… IRCProposed Rules (FR)Proposed Sep 16, 2013
…tment company or real estate investment trusts or cooperative organization. (i) Transition rule for 2014— (1) In general. This paragraph (i) applies if as of August 26, 2013, an eligible small employer offers coverage on a plan year that begins on a date other than the first day of its taxable year. In such a case, if …
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016
illions)
January 1, 2014
10.4
January 31, 2014
10.2
February 28, 2014
9.9
March 31, 2014
10.0
April 30, 2014
10.6
May 31, 2014
11.5
June 30, 2014
12.0 Sum of market value
74.6
Aggregate purchases during the 6-month period were $850,000; aggregate sales were $1,000,000, excluding in each case debt securities having a ma…
Rev. Proc. 2014-19 — Revenue Procedure 2014–4 as published on January 2, 2014 (2014–1 I.R.B. 125) contains errors regarding expedited handling of EO Determination Letter requests i… IRCRevenue ProceduresMar 3, 2014
Rev. Proc. 2014–19
SECTION 1. BACKGROUND
.01 Revenue Procedure 2014–4 as published on January 2, 2014 (2014–1 I.R.B. 125) contains unintentional errors in sections 2.06 and 9.03(3). The errors are:
Section 2.06 of Rev. Proc. 2014–4 should have stated that section 9.03(3) has been modified only with respect to EP determ…
Notice 2016-57 — Notice 2016–57 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B. 276, by making … IRCNoticesOct 3, 2016
Notice 2016–57
Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2017
I. PURPOSE
This notice extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B. 276, by making that relief available for plan years beginni…
Rev. Rul. 2014-34 — 2015 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2015 are provided for use in … IRCRevenue RulingsDec 22, 2014
INCOME TAX
Rev. Rul. 2014–29 Rev. Rul. 2014–29
Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the code for the calendar quarter beginning January 1, 2015, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments,…
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 2014-50 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2014 used under § 417(e)(3)(D), the 2… IRCNoticesSep 29, 2014
erages applicable for September 2014 adjusted for the HATFA applicable percentages of the corresponding 25-year average segment rates, are as follows: For Plan Years Beginning In Adjusted 24-Month Average Segment Rates, Based on the HATFA Applicable Percentage of 25-Year Average Rates
Applicable Month First Segment Sec…
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 2010-77 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P… IRCNoticesDec 20, 2010related by meaning
…x returns using magnetic media (electronically). A public hearing is scheduled for January 7, 2011.
Notice 2010-82 Notice 2010-82
Section 45R provides a Federal income tax credit to certain small employers that make nonelective contributions towards their employees’ health insurance premiums under an arrangement that m…
Notice 2019-60 — Notice 2019-60 provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined ben… IRCNoticesDec 2, 2019★ strong match
8, Notice 2016-57, 2016-40 I.R.B. 432, Notice 2017-45, 2017-38 I.R.B. 232, Notice 2018-69, 2018-37 I.R.B. 426, and Notice 2019-49, 2019-37 I.R.B. 699. C. Proposed regulations to provide nondiscrimination relief for closed defined benefit pension plans
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
… adopted. Guidance for Coronavirus-Related Distributions from Retirement Plans Under the CARES Act (Notice 2020-50, 2020-28 IRB 35). Under section 2202 of the CARES Act, plans may provide for in-service coronavirus-related distributions. Notice 2020-50 provides guidance with respect to this optional provision.
Guidance…
Notice 2011-19 — This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an esta… IRCNoticesMar 14, 2011related by meaning
…ers (including any employer sponsoring a plan described in the preceding sentence) can rely on this notice for periods after March 14, 2011. Drafting Information:
The principal author of this notice is Robert Gertner of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding t…
Notice 2023-54 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo… IRCNoticesJul 31, 2023related by meaning
n the case of a designated beneficiary who is a minor child of the employee (with the specified event being the child’s reaching the age of majority). G. Comments received by the Treasury Department and the IRS
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
2014. On June 1, 2014, the Company issues a notice pursuant to the Worker Adjustment and Retraining Notification (WARN) Act, 29 U.S.C. 2101,
et seq., that Facility A will close, and all employees will be permanently laid off, on or about August 1, 2014. The Company and the Union representing the employees enter into c…
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 …
Rev. Rul. 2014-24 — This revenue ruling modifies the list of group trust retiree benefit plans eligible to participate in 81–100 group trusts in accordance with the requirements o… IRCRevenue RulingsSep 8, 2014
INCOME TAX
Rev. Rul. 2014–22 Rev. Rul. 2014–22
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 September 2014.
Rev. Proc. 2014–49 Rev. Proc. 2014–49
In the …
Notice 2014-5 — This notice provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans (i.e., defined benefit plans that provide ongoing ac… IRCNoticesJan 6, 2014related by meaning
gateway if modified as described in section IV.A.2 of this notice, but also the nondiscrimination in amount test.
C. Due Date and Contact Information Written or electronic comments must be received by February 28, 2014. Send submissions to CC:PA:LPD:PR Notice 2014–5, Room 5203, Internal Revenue Service, POB 7604, Ben F…
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 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, 2017related by meaning
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 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
… 411(d)(6) relief for a plan amendment that eliminates an optional form of benefit. 14 Section G of Notice 2020-68, 2020-38 IRB 567, extended the deadline to amend a plan to reflect section 104 of Division M of the Further Consolidated Appropriations Act, 2020, known as the Bipartisan American Miners Act of 2019 (Miner…