Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016related by meaning
and superseded by this revenue procedure.
SECTION 16. EFFECTIVE DATE
This revenue procedure is effective January 1, 2017.
SECTION 17. PUBLIC COMMENTS The Treasury Department and the IRS invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2016–51), Room 5203, Internal Revenue Servic…
Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresSep 2, 2008
…ployee (other than those for whom there was a § 401(a)(17) failure) must be demonstrated.) [1] See: Rev. Proc. 92-89, 1992-2 C.B. 498; Rev. Proc. 93-36, 1993-2 C.B. 474; Rev. Proc. 94-16, 1994-1 C.B. 576 ; Rev. Proc. 94-62, 1994-2 C.B. 778; Rev. Proc. 95-24, 1995-1 C.B. 694; Rev. Proc. 96-29, 1996-1 C.B. 693; Rev. Proc…
Rev. Proc. 2010-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 4, 2010
d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE
.01 Other procedures for obtaining rulings, determination letters, opinion…
Notice 2016-80 — This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualificati… IRCNoticesDec 27, 2016
…RPOSE
This notice contains the Required Amendments List for 2016 (2016 RA List). Section 5.05(3) of Rev. Proc. 2016–37, 2016–29 I.R.B. 136, provides that, in the case of an individually designed plan, the remedial amendment period for a disqualifying provision arising as a result of a change in qualification requiremen…
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, 2014related by meaning
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 …
Rev. Proc. 2009-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2009
Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details.
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013related by meaning
…ng the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election.
Announcement 2013-8 Announcement 2013-8
This document solicits recommendations and/or comments regar…
Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018related by meaning
compensation” pursuant to Rev. Rul. 2002–27, 2002–1 C.B. 925. For rules relating to a failure to adopt a Good Faith Amendment, see Rev. Proc. 2013–12. (B) “Interim Amendment” means an amendment with respect to a disqualifying provision that results in the failure of the plan to satisfy the qualification requirements of…
Rev. Proc. 2007-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 2, 2007
Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details.
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
Rev. Proc. 2006-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 3, 2006
Rev. Proc. 2005-16 and Rev. Proc. 2005-66 for details.
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…mitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015-36. (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third six-year remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2017-4…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…ate with the plan amendment deadlines provided in section 601 of the SECURE Act.
15 See Part III of Rev. Proc. 2016-37, 2016-29 IRB 136, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2018-21, 2018-14 IRB 467, Rev. Proc. 2018-42, 2018-36 IRB 424, Rev. Proc. 2020-10, 2020-2 IRB 295, Notice 2020-35, 2020-2…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
ble time to act on the request for a TAM. See section 20 of Rev. Proc. 2014–6.
Exhaustion of administrative remedies — exempt organization matters
.08 Where a TAM has been requested pursuant to an exempt organization’s request for § 7805(b) relief from the retroactive application of an adverse determination within the …
Rev. Proc. 2008-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 7, 2008
d defined benefit plans are different than those that apply to individually designed plans. See Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
TE/GE
.01 Other procedures for obtaining rulings, determination letters, opinion…
IRCCourt RulingsApr 20, 2017
to "provide[] for a self-certification procedure" and to modify Rev. Proc.
2003-16, supra, "by providing that the Internal Revenue Service may grant a waiver during an examination". But these two purposes are accomplished in
different ways. Whereas section 3 of Rev. Proc. 2016-47, 2016-37 I.R.B. at 347,
provides for a …
Rev. Proc. 2020-40 — This revenue procedure amends section 15.05 of Rev. Proc. 2016-37 and section 12.02 of Rev. Proc. 2019-39 to provide that a discretionary amendment made to a q… IRCRevenue ProceduresSep 14, 2020
Revenue Procedure 2020-40
SECTION 1. PURPOSE
This revenue procedure modifies section 15.05 of Rev. Proc. 2016-37, 2016-29 I.R.B. 136, and section 12.02 of Rev. Proc. 2019-39, 2019-42 I.R.B. 945, to expand the situations in which the plan amendment deadline for discretionary amendments made to qualified pre-approved pla…
Rev. Proc. 2019-20 — This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans. This revenue procedure… IRCRevenue ProceduresSuperseded May 13, 2019
…n 1.401(b)-(1)(f) provides that the Commissioner also may extend the remedial amendment period. .04 Rev. Proc. 2016-37 extended the remedial amendment period that would otherwise apply under § 1.401(b)-1 for certain disqualifying provisions, as described in § 1.401(b)-1(b) and Rev. Proc. 2016-37. Section 5.05(3) of Rev…
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, 2016
…ended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).
ADMINISTRATIVE
Rev. Proc. 2016–25 Rev. Proc. 2016–25
Rev. Proc. 2005-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 3, 2005
… etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:
(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2005-4, page , this Bulletin.
(2) M&P plans: See Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified …
Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2004
… etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures: (1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2004-4, page , this Bulletin.
(2) M&P plans: See Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified …