Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… IRCNoticesNov 16, 2009related by meaning
ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468.
EXEMPT ORGANIZATIONS
Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
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 2012-64 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 29, 2012related by meaning
EMPLOYEE PLANS
Notice 2012-64 Notice 2012-64
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 for plan years beginning in October 2012; the 24-month average segment rates; the fu…
Notice 2024-16 — Guidance Related to Section 961 and Certain Inbound Nonrecognition Transactions IRCNoticesJan 29, 2024related by meaning
3 of this notice should apply to transactions other than covered inbound transactions and whether additional limitations should apply in those cases. Comments should be submitted by February 26, 2024. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2024-16 i…
Notice 2023-43 — Section 305 of the SECURE 2.0 Act expands the Self-Correction Program under EPCRS and requires that Rev. Proc. 2021-30 be revised to take into account the prov… IRCNoticesJun 12, 2023related by meaning
EMPLOYEE PLANS
Notice 2023-43, page 919.
Section 305 of the SECURE 2.0 Act expands the Self-Correction Program under EPCRS and requires that Rev. Proc. 2021-30 be revised to take into account the provisions of section 305 no later than two years after the date of enactment of the SECURE 2.0 Act. This notice is intende…
Notice 2022-55 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. IRCNoticesNov 7, 2022related by meaning
…ng adjustment and remains between $0 and $10,000.
Drafting Information The principal author of this notice is Tom Morgan of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the IRS participated in the development of this guidance. For f…
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026related by meaning
… 1.6050K-1: Returns relating to sales or exchanges of certain partnership interests.
EMPLOYEE PLANS
Notice 2026-31, page 1562.
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-month average segment rates appli…
Notice 2022-6 — Determination of Substantially Equal Periodic Payments IRCNoticesJan 31, 2022related by meaning
…ication under section 72(q)(3).
SECTION 4. EFFECTIVE DATE AND TRANSITION RULES The guidance in this notice replaces the guidance in Rev. Rul. 2002-62 and Notice 2004-15 for any series of payments commencing on or after January 1, 2023, and it may be used for a series of payments commencing in 2022. In the case of a ser…
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 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-…
88 FR 17466 — Reopening Comment Period for the Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Mar 23, 2023
until October 11, 2022 in a
Federal Register
Notice published on September 9, 2022 [3]
and received 31 comment letters.
In that same
Federal Register notice of September 9, 2022, the Department announced on its own motion that it would hold a virtual public hearing on November 17, 2022 (and if necessary, on November 1…
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010related by meaning
mall plans with end-of-year valuation dates. (2008 C. L.).
Notice 2008-73, 2008-2 C.B. 717, expands transition relief of Notice 2008-21. (2008 C. L.). Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with respect to annual paid time off contributions. (2009 C. L.).
Rev. Rul. 2009-32, 2009-39 I.R.B. 398, provide…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024related by meaning
…ts for a no fee anonymous pre-submission conference are permitted under specific circumstances. (i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), known as the SECURE 2.0 Act of 2022 (SECU…
Notice 2022-32 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2022 used under § 417(e)(3)(D), the 24-… IRCNoticesAug 8, 2022
EMPLOYEE PLANS
Notice 2022-32, page 137.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2022, and the 30-year Treasury rates, as reflected by the application o…
Notice 2026-48 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions IRCNoticesAug 24, 2026related by meaning
…per, to its public docket on regulations.gov.
VI. DRAFTING INFORMATION The principal author of this notice is the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). Employees of the Treasury Department and the IRS also participated in the drafting of this notice. For furt…
PLR 202302007 — Optional Treatment of Elective Deferrals as Roth Contributions IRCPrivate Letter RulingsJan 13, 2023
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202302007
Release Date: 1/13/2023
Index Number: 402A.00-00
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Legend
Third Party Commu…
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…
Rev. Proc. 2022-28 — The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section … IRCRevenue ProceduresJul 5, 2022
…ing their status for tax purposes and the tax effects of their acts or transactions. See Rev. Proc. 2022-1, 2022-1 IRB 1. There are, however, areas in which the IRS will not issue rulings or determination letters. The IRS incorporates these no-rule areas annually into the third revenue procedure of the year, currently …
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
without following the APA's notice and comment procedures.
See Green Rock, LLC
v.
IRS,
2023 WL 1478444 (N.D. AL., February 2, 2023) (Notice 2017-10); GBX Associates, LLC,
v.
United States,
1:22cv401 (N.D. Ohio, Nov. 14, 2022) (same);
Green Valley Investors, LLC, et al.
v.
Commissioner,
159 T.C. No. 5 (Nov. 9, 2022) (s…