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, 2024
Proc. 2022-42 and Rev. Proc. 2023-33 for the transfer of section 25E credits and 30D credits.
VII. Notice 2023-1, Notice 2023-16, and 30D White Paper On January 17, 2023, the Treasury Department and the IRS published Notice 2023-1, 2023-3 I.R.B. 373, which describes definitions for certain terms in section 30D that th…
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 2022-22 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 IRCNoticesMay 16, 2022
…act Arslan Malik or Linda Marshall at (202) 317-6700 (not a toll-free number).
Mortality Tables for 2023
APPENDIX Mortality Tables for 2023 Valuation Dates Occurring During 2023 and Distributions Subject to Section 417(e)(3) with Annuity Starting Dates During Stability Periods Beginning in 2023
Male
Male
Male
Female
Fe…
Notice 2023-4 — 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 9, 2023
…the service is $3,231 ($3,000 x 1.0768582128).
SECTION 4. EFFECTIVE DATE
The effective date of this notice is January 1, 2023.
SECTION 5. DRAFTING INFORMATION
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022related by meaning
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
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 2023-72 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesNov 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…
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…
Notice 2024-21 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the … IRCNoticesFeb 5, 2024
… 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…
IRCProposed Rules (FR)Proposed Jan 13, 2025
…by section 603 of the SECURE 2.0 Act apply to taxable years beginning after December 31, 2023.
III. Notice 2023-62 In August 2023, the Treasury Department and the IRS issued Notice 2023-62, 2023-37 IRB 817. Notice 2023-62 clarifies that, despite the elimination of section 402(g)(1)(C) of the Code under section 603(b)(1…
IRCFinal Rules (FR)Sep 16, 2025
…by section 603 of the SECURE 2.0 Act apply to taxable years beginning after December 31, 2023.
III. Notice 2023-62 In August 2023, the Treasury Department and the IRS issued Notice 2023-62, 2023-37 IRB 817. Notice 2023-62 clarifies that, despite the elimination of section 402(g)(1)(C) of the Code under section 603(b)(1…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
…816-8(d)(1), 29 CFR 2590.716-8(d)(1), and 45 CFR 149.510(d)(1).
See 88 FR 75744, 75797 (November 3, 2023).
See also Sections 4.8 and 10.1 of the Federal Independent Dispute Resolution (IDR) Process Guidance for Certified IDR Entities, December 2023 Update to March 2023 Guidance, available at
https://www.cms.gov/files/…
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
…in May 2026, the Treasury Department and the IRS find that there is good cause to dispense with (1) notice and public comment pursuant to 5 U.S.C. 553(b) and (c) and (2) a delayed effective date pursuant to 5 U.S.C. 553(d). The Treasury Department and the IRS will consider public comments submitted in response to the c…
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 2013-23 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesApr 15, 2013related by meaning
…Code due to the delayed publication of some IRS forms relating to the 2012 tax year.
EMPLOYEE PLANS
Notice 2013-23 Notice 2013-23 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 …
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…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
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
le Month
First Segment
Second Segment
Third Segment
2021
January 2023
4.75
5.36
6.11
2022
January 2023
4.75
5.18
5.92
2023
January 2023
4.75
5.00
5.74 The adjusted 24-month average segment rates set forth in the chart below do not reflect the changes to § 430(h)(2)(C)(iv) of the Code made by § 9706(a) of the ARP. These…
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.
IRCProposed Rules (FR)Proposed Oct 25, 2024
…beled with a unique PIN, and (4) in developing the requirements for QM periodic written reports.
B. Notice 2023-59 On August 21, 2023, the Treasury Department and the IRS published Notice 2023-59, 2023-34 I.R.B. 564, which provided, in part, requirements related to home energy audits under section 25C(a)(3) intended to…