Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans 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-…
Notice 2023-62 — This notice provides guidance with respect to section 603 of the SECURE 2.0 Act of 2022 and announces a 2-year administrative transition period with respect to… IRCNoticesSep 11, 2023
…nts should be submitted in writing on or before October 24, 2023, and should include a reference to Notice 2023-62. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (type “IRS-2023-0039” in the search field on the Regulations.gov home page to find this notice and submit…
Notice 2023-66 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesOct 2, 2023
023-8 at the end of this notice. The spot first, second, and third segment rates for the month of August 2023 are, respectively, 5.45, 5.52, and 5.43. The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum a…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024related by meaning
…venue Code (Code) that apply for 2021, 2022, and 2023, and the related excise tax under § 4974. (k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the SECURE 2.0 Act and announces a 2-year administrative transition period with respect to the requirement under section 603 of the SECURE…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
…the
TMA IV
order related to the administrative fee and to clarify the administrative fee amount for 2023.[57] On the same date, the Departments directed certified IDR entities to resume processing single and bundled disputes initiated in 2023 for which the administrative fees had not been paid before August 3, 2023.
As…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…itional data on STLDI as part of its Market Conduct Annual Statement data call for STLDI offered in 2023.
See https://content.naic.org/mcas-2023.htm.
Back to Citation
179.
88 FR 44596 at 44610-44611 (July 12, 2023).
Back to Citation
180.
Id.
at 44611-44614 (July 12, 2023).
Back to Citation
181.
Id.
at 44612 (July…
88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges IRCProposed Rules (FR)Proposed Sep 26, 2023
e (million)
Year dollar
Discount rate (percent)
Period covered
Annualized
$0.09
2023
7
2023-2027
Monetized ($/Year)
$0.08
2023
3
2023-2027
Quantified: • Costs to interested parties of $438,543 to review and interpret these rules in 2023.
Transfers:
Estimate (million)
Year dollar
Discount rate (percent)
Period Covered
A…
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024
…used to apply the rules of section 411(a)(11) is calculated using the rules of section 417(e)(3).
3 Notice 2008-85, 2008-2 CB 905, Notice 2013-49, 2013-32 IRB 127, Notice 2015-53, 2015-33 IRB 190, Notice 2016-50, 2016-38 IRB 371, Notice 2017-60, 2017-43 IRB 365, Notice 2018-2, 2018-2 IRB 281, Notice 2019-26, 2019-15 IR…
Notice 2024-4 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesJan 8, 2024
… 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 2023-70 — Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund th… IRCNoticesNov 6, 2023
…l Health Expenditures for 2022 and 2023 published by HHS on March 24, 2022.
IV. EFFECTIVE DATE
This notice is effective for policy years and plan years ending on or after October 1, 2023, and before October 1, 2024.
V. DRAFTING INFORMATION
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…