Notice 2014-5 — This notice provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans (i.e., defined benefit plans that provide ongoing ac… IRCNoticesJan 6, 2014related by meaning
gateway if modified as described in section IV.A.2 of this notice, but also the nondiscrimination in amount test.
C. Due Date and Contact Information Written or electronic comments must be received by February 28, 2014. Send submissions to CC:PA:LPD:PR Notice 2014–5, Room 5203, Internal Revenue Service, POB 7604, Ben F…
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 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
… are confidential, as required by section 6103 of the Code.
V. EFFECT ON OTHER DOCUMENTS
Q&A J-1 of Notice 2024-02 is modified by extending the deadline for a plan sponsor of a defined contribution plan that is not a governmental plan, a section 403(b) plan maintained by a public school, or an applicable collectively b…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
… 1 in effect on April 1, 2017 (until they expired on December 6, 2019).
Pursuant to the most recent notice, the 2016 and 2019 section 987 regulations would first apply to taxable years beginning after December 7, 2023. Notice 2022-34, 2022-34 I.R.B. 150. The deferral notices also allow taxpayers to rely on the provisio…
Ann. 2013-15 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to … IRCAnnouncementsMar 11, 2013related by meaning
reserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right.
ADDITIONAL INFORMATION 13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional informati…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021
…vides that the second § 403(b) pre-approved plan cycle begins immediately after March 31, 2020.
(d) Notice 2020-35 modifies Rev. Proc. 2017-18 and Rev. Proc. 2019-39 by extending the initial remedial amendment period for § 403(b) plans to June 30, 2020. Consequently, the second § 403(b) pre-approved plan cycle began on…
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…
Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… IRCRevenue ProceduresJan 2, 2020
o violate § 401(a)(9). Notice 2019-18 also provides that during this period the Service will not issue letter rulings with regard to lump sum windows. However, if a taxpayer is eligible to apply for and receive a determination letter, the Service will no longer include a caveat expressing no opinion regarding the tax c…
Rev. Rul. 2019-19 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amou… IRCRevenue RulingsSep 3, 2019
EMPLOYEE PLANS
NOT 2019-48, page 678.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2019 used under § 417(e)(3)(D), the 24-month average segment rates applicable for August 2019, and the 30-year Treasury rates, as reflected by the application o…
Notice 2022-22 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 IRCNoticesMay 16, 2022
…r 2014, is available at https://www.soa.org/Files/Research/Exp-Study/research-2014-rp-report.pdf.
2 Notice 2018-2, 2018-2 IRB 281, Notice 2019-26, 2019-15 IRB 943, Notice 2019-67, 2019-52 IRB 1510, and Notice 2020-85, 2020-51 IRB 1645, provide mortality improvement rates and static mortality tables that apply for valua…
Notice 2017-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-… IRCNoticesJul 31, 2017related by meaning
EMPLOYEE PLANS
Notice 2017–39 Notice 2017–39
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2017, and the 30-year Treasury rates. These rates reflect the applic…