83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAProposed Rules (FR)Proposed Oct 23, 2018
…au of Labor Statistics,
National Compensation Survey: Employee Benefits in the United States, March 2018
( www.bls.gov/ncs/ebs/benefits/2018/employee-benefits-in-the-united-states-march-2018.pdf). According to Table 2 (entitled Retirement Benefits: Access, Participation and Take-up rates, Private Industry Workers)…
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
Notice 2017-49 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th… IRCNoticesOct 2, 2017
ng on the Initial Relief Date and ending on January 31, 2018, then the date by which that certification must be made is postponed to January 31, 2018. For any CSEC plan that is an Affected Plan, if the date described in § 433(c)(9) or § 433(f) of the Code and section 306(c)(9) or section 306(f) of ERISA for making a co…
Notice 2014-13 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rate… IRCNoticesMar 3, 2014related by meaning
…uch practice and prescribe the disciplinary sanctions for violating the regulations.
EMPLOYEE PLANS
Notice 2014–13 Notice 2014–13
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rates; the funding segment rates ap…
IRCCourt RulingsFeb 9, 2023
… “intang ible property (within the meaning of section
367(d)(4))”. Consolidated Appropriations Act, 2018, Pub. L. No. 115-141, div. U, sec. 401(d)(1)(D)(viii)(III), 132 Stat. at 1207. Section 367(d)(4)
provides:
220
For purposes of this subsection, the term “intang ible
property” means any --
(A) patent, invention, for…
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014related by meaning
… also provides guidance that applies to all in-plan Roth rollovers under § 402A(c)(4). (2013 C. L.) Notice 2014–54, 2014–41 I.R.B. 670, provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations under tax-favored retirement plans. (New)
Proposed regulations und…
Notice 2012-67 — 2013 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2013, applicable to the… IRCNoticesDec 10, 2012related by meaning
…lies only to the second remedial amendment cycle. Rev. Proc. 2007-44 modified.
EXEMPT ORGANIZATIONS
Notice 2012-71 Notice 2012-71
This notice postpones the filing deadline until February 1, 2013, for certain small tax-exempt organizations affected by Hurricane Sandy to take advantage of transitional relief under sectio…
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…
T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… IRCTreasury DecisionsSep 28, 2015
… effective interest rate ($25,000 ÷ 1.0590(9.5/12)= $23,891).
(D) The contribution paid January 15, 2018 is discounted for 12% months at the effective interest rate ($10,000 ÷ 1.0590(12.5/12)= $9,420).
(E) Pursuant to paragraph (b)(4)(ii) of this section, the interest rate used to adjust the $15,000 underpayment of the…
Notice 2019-13 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the … IRCNoticesFeb 19, 2019
… 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 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011related by meaning
…required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
Notice 2009-82, 2009-41 I.R.B. 491, provides guidance relating to the suspension of the required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
401(a)(22):
Notice 2011-19, 2011…
85 FR 61813 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) IRCFinal Rules (FR)Oct 1, 2020
…ng enactment of TCJA, the Department of the Treasury (Treasury Department) and the IRS issued three notices addressing this change to section 3405(a)(4). These notices provide that, for calendar years 2018, 2019, and 2020, the default rate of withholding on periodic payments under section 3405(a) is based on treating t…
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 2017-67 — This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) of t… IRCNoticesNov 20, 2017related by meaning
…is in addition to the relief already provided by the IRS pursuant to several recent news releases.
Notice 2017–67 Notice 2017–67
This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) of the Internal Revenue Code, the t…
ERISAProposed Rules (FR)Proposed Sep 15, 2021
ation
22.
PGBC 2018 Pension Insurance Data Tables. https://www.pbgc.gov/sites/default/files/2018_pension_data_tables.pdf.
Back to Citation
23. Employee Benefits Security Administration. “Private Pension Plan Bulletin, Abstract of 2018 Form 5500 Annual Report.” (2020). The 2018 Form 5500 data set is the most re…
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, 2019related by meaning
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
85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAFinal Rules (FR)Dec 16, 2020
…cting Plan Investments.
4. Interpretive Bulletin 2016-01 (IB 2016-01) and Field Assistance Bulletin 2018-01 (FAB 2018-01) The final rule also withdraws IB 2016-01 and removes it from the Code of Federal Regulations. Accordingly, as of publication of the final rule, IB 2016-01 may no longer be relied upon as reflecting …
Notice 2018-74 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… IRCNoticesModified Oct 1, 2018related by meaning
… to a postponement under § 7508A of any act listed in the revenue procedure, the IRS must publish a notice or issue other guidance (including an IRS News Release) providing relief with respect to a federally declared disaster or a terroristic or military action. For example, News Release TX–2018–05, July 9, 2018, provi…
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008related by meaning
…such failure.
X. EFFECT ON OTHER DOCUMENTS For taxable years beginning on or after January 1, 2009, Notice 2007-100 is obsoleted. Taxpayers may rely on this Notice 2008-113 for taxable years beginning before January 1, 2009. For service recipients and service providers who are entitled to relief under this notice, Noti…
IRCFinal Rules (FR)Aug 3, 2018
…at
https://downloads.cms.gov/files/effectuated-enrollment-snapshot-report-06-12-17.pdf
and “Early 2018 Effectuated Enrollment Snapshot”, June 2, 2018, available at
https://www.cms.gov/CCIIO/Programs-and-Initiatives/Health-Insurance-Marketplaces/Downloads/2018-07-02-Trends-Report-1.pdf.
Back to Citation
23.
Kais…