Notice 2025-60 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 22, 2025related by meaning
ection IV of this notice contains a request for comments regarding section 530A and related sections of the Code.
INCOME TAX
Notice 2025-75, page 867. This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition r…
Notice 2022-14 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesApr 4, 2022
…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 February 2022 are as follows:
Minimum Present Va…
Notice 2022-16 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 2, 2022
…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 March 2022 are as follows:
Minimum Present Value…
Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… IRCNoticesAug 22, 2022related by meaning
rganizations, and Employment Taxes). For further information regarding this notice, contact Ms. Carrington at (202) 317-4148 (not a toll-free number). 1 With respect to pre-approved plans, the extended plan amendment deadlines apply to both interim and discretionary amendments. It is anticipated that the cumulative lis…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020related by meaning
… practicable on paper, to its public docket.
VII. DRAFTING INFORMATION The principal author of this notice is Kara M. Soderstrom of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the IRS participated in…
T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024
…6-94, 133 Stat. 2534 (2019), and by section 107 and various other sections of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2022, Public Law 117-328, 136 Stat. 4459 (2022). Section 107 of the SECURE 2.0 Act increased the mandatory age by…
87 FR 62751 — Posting of Hearing Transcript Regarding Proposed Amendment to Exemption Procedures Regulation and Closing of Reopened Comment Period ERISAProposed Rules (FR)Proposed Oct 17, 2022
l publish a
Federal Register
notice that announces it has posted the hearing transcript to EBSA's website and when the reopened comment period closes. The Department held the virtual public hearing on September 15, 2022, and eight organizations were represented at the hearing. The Department reopened the Rule's comment…
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 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 …
Notice 2024-1 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… IRCNoticesJan 8, 2024
ished in 2024 may be calculated by multiplying the 2022 adjusted QPA by the 2024 cumulative percentage increase for the 2021 base year (1.1693822450). For example, using the alternative method: A newly covered service for which the plan or issuer does not have sufficient information to calculate the median of the contr…
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.
Notice 2022-62 — 2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans IRCNoticesDec 5, 2022
Section 5 of Rev. Proc. 2022-40, 2022-47 IRB 487, provides generally that, except as otherwise provided by statute or in regulations or other guidance published in the Internal Revenue Bulletin (IRB), in the case of an individually designed qualified or section 403(b) plan that is not a governmental plan within the mea…
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
…ion services provided to employees or other individuals before a data breach occurs.
EMPLOYEE PLANS
Notice 2016–03 Notice 2016–03
Notice 2023-12 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2023 used under § 417(e)(3)(D), the … IRCNoticesFeb 6, 2023
… 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…
IRCNoticesFeb 18, 2025
…585
2023
1.0543149339
1.0317904930
1.0878321254
2024
1.0000000000
1.0317904930
1.0317904930 Consult Notice 2024–1 regarding the application of these percentage increases.
SECTION 4. EFFECTIVE DATE
The effective date of this notice is January 1, 2025.
SECTION 5. DRAFTING INFORMATION
The principal author of this notice i…
87 FR 37773 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans; Hearing Cancellation IRCProposed Rules (FR)Proposed Jun 24, 2022
publichearings@irs.gov.
SUPPLEMENTARY INFORMATION:
A notice of proposed rulemaking and notice of public hearing that appeared in the
Federal Register on Thursday, April 28, 2022 (87 FR 25161) announced that a public hearing to be held by teleconference was scheduled for Tuesday, June 28, 2022 at 10 a.m. The subject of …
Notice 2023-79 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… IRCNoticesDec 26, 2023related by meaning
…ade to the organizations by individual donors are no longer deductible under IRC 170(c).
INCOME TAX
Notice 2023-80, page 1583. This notice announces that Treasury and the IRS intend to issue proposed regulations to address the application of the foreign tax credit and related rules and the dual consolidated loss (DCL) …
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…er for Behavioral Health Statistics and Quality,
National Survey on Drug Use and Health, Figure 64 (2022),
https://www.samhsa.gov/data/sites/default/files/reports/rpt42731/2022-nsduh-nnr.pdf.
Back to Citation
152.
SAMHSA,
Center for Behavioral Health Statistics and Quality,
National Survey on Drug Use and Healt…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
…death rates, 2020. NCHS Data Brief, no 440. Hyattsville, MD: National Center for Health Statistics. 2022. DOI:
https://dx.doi.org/10.15620/cdc:118601.
Back to Citation
7.
National Vital Statistics System. Provisional Drug Overdose Death Counts.
https://www.cdc.gov/nchs/pressroom/nchs_press_releases/2022/20220…
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, 2026related by meaning
The list of changes in section IV of this notice does not extend the deadline by which a plan must be amended to comply with any change in the qualification requirements applicable to the plan. The general deadline for timely adoption of an interim or discretionary amendment is provided in section 7 of Rev. Proc. 2023-…