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Go to Notice 2020-17 (not yet in the library — opens the official source)
44 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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
    gibility for the credit and for meeting the qualifying arrangement requirement for the credit. Notice 2010-44 amplified. Notice 2010-85 Notice 2010-85 This notice contains a proposed revenue procedure that provides guidance to specified tax return preparers regarding the procedures to request a waiver of the magnetic m…
  2. Notice 2016-16 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th…
    IRCNoticesFeb 16, 2016related by meaning
    …the annualized cost to respondents are not relevant, because each collection of information in this notice is a one-time collection. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax r…
  3. Notice 2020-50 — This notice provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans. Under secti…
    IRCNoticesJul 6, 2020
    …ribution. Example 1. Taxpayer B receives a $45,000 distribution from a § 403(b) plan on November 1, 2020. Taxpayer B is a qualified individual and treats the distribution as a coronavirus-related distribution. Taxpayer B receives no other coronavirus-related distribution from any eligible retirement plan. Taxpayer B re…
  4. Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th…
    IRCNoticesJun 2, 2014related by meaning
    … of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program. Notice 2014–34 Notice 2014–34 This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding segment rates applica…