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Go to Notice 2022-61 (not yet in the library — opens the official source)
51 documents · 0.33sAllIRCERISAPBGCJoint Board
  1. 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…
  2. Notice 2016-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the …
    IRCNoticesNov 14, 2016related by meaning
    EMPLOYEE PLANS Notice 2016–61 Notice 2016–61 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2016, and the 30-year Treasury rates. These rates reflect the …
  3. 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…
  4. 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…
  5. 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, 2016related by meaning
    …ndividual shared responsibility payment because of a lack of affordable minimum essential coverage. Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for the timely mailing tre…
  6. 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…
  7. 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 ------------------------------------------------ -------------------------- ------------ -------- ------------------- ------------------------------------- Legend Third Party Commu…
  8. 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 …
  9. 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…
  10. 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…
  11. 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