Notice 2024-82 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 23, 2024
…nerally section 8 of Rev. Proc. 2022-40. 2 Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act).
3 Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (2019).
4 Pub. L. 116-136, 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, 2010
… reflects law changes under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. 107-16 (with technical corrections made by the Job Creation and Worker Assistance Act of 2002 (JCWAA), Pub. L. 107-147), the Pension Funding Equity Act of 2004 (PFEA), Pub. L. 108-218, the Pension Protection Act …
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
hearing, contact Vivian Hayes at (202) 317-6901 (not a toll-free number) or by email to
publichearings@irs.gov
(preferred).
SUPPLEMENTARY INFORMATION: Background
I. Overview
This document contains proposed regulations that would amend the Income Tax Regulations (26 CFR part 1) under sections 170 and 706 of the Internal…
Notice 2022-33 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… IRCNoticesAug 22, 2022
…) to reflect certain provisions of Division O of the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534 (2019), known as the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), and section 104 of Division M of the Further Consolidated Appropriations Act, 2020, know…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…et seq.
Back to Citation
53.
5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551.
Back to Citation
54.
Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
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55.
17 CFR 240.10b-16.
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[FR Doc. 2023-23782 Filed 11-2-23; 8:45 am]
BILLING CODE 4510-29-P
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
…ination provisions from section 2702 to section 2705, with some modifications.
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5.
Public Law 104-191.
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6.
Public Law 111-148.
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7.
Public Law 111-152.
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8.
Notice 2021-31 — This notice provides guidance on issues relating to the application of § 9501 of the American Rescue Plan Act of 2021 (the ARP), which provides temporary premi… IRCNoticesJun 7, 2021
…qualified wages under § 2301 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. 116-136, 134 Stat. 281 (March 27, 2020), as amended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Relief Act), which was enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. …
75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request ERISAFinal Rules (FR)Mar 2, 2010related by meaning
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
Pub. L. 109-280, 120 Stat. 780.
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2. On January 2, 2009, the Department published in the Federal Register a final rule, effective March 3, 2009, that establishes procedures relating to the assessment of ci…
IRCCourt RulingsOct 25, 2012
…nce.
3GUST.is a collective acronym for the following legislation: (1) Uruguay
Round Agreements Act, Pub. L. No. 103-465, 108 Stat. 4809 (1994), which
implemented the Uruguay Round of General Agreement on Tariffs and Trade; (2)
Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L.
No. 103-353, 108 S…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
…05/. Back to Citation
3.
Congressional Research Services, Summary of FOIA Improvement Act of 2016, Public Law 114-185, June 30, 2016.
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4.
See 82 FR 26990 (June 13, 2017).
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5.
Public Law 104-231.
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6.
S. Rep. 104-272, May 15, 1996.
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7.
153 Cong. Rec. S…
Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 23, 2013
…, the 2013 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110–28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063.
Back to Citation
14. These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
Notice 2012-76 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2012
…, the 2012 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109-280; the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007, Pub. L. 110-28; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L.…
IRCCourt RulingsFeb 28, 2024related by meaning
…-date provision when that i s what it
intends . See, e.g. , Consolidated Appropriations Act , 2016, Pub. L. No. 114- 113, div. Q, § 422(b), 129 Stat. 2242, 3123 (2015) (“The amendments
made by this section shall apply to cases pending as of the day after the
date of the enactment of this Act . . . .”) ; Omnibus Budget …
Ann. 2005-36 — EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The ann… IRCAnnouncementsMay 23, 2005
…n-mass submitter pre-approved plans.
[1] Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16
[2] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Jo…
Notice 2022-8 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… IRCNoticesFeb 14, 2022
…ted States v. Windsor, pursuant to Notice 2014-19. • Final regulations under section 7701 that were published on September 2, 2016 (TD 9785, 81 FR 60609), define terms describing the marital status of taxpayers for federal tax purposes.
9. Disaster-related Rules:
• Section 502 of the Disaster Tax Relief and Airport and…
IRCFinal Rules (FR)Oct 1, 2014related by meaning
…rogram.
(D) There is no cost sharing under the employee assistance program. * * * * *
Footnotes
1.
Public Law 104-204, 110 Stat. 2944 (September 26, 1996).
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2.
Public Law 110-343, 122 Stat. 3881 (October 3, 2008).
Back to Citation
3.
Public Law 104-204, 110 Stat. 2935 (September 26, 1996).
Back to Ci…
Notice 2020-51 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… IRCNoticesJul 13, 2020
…irement plans under section 2203 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub.L. 116-136, 134 Stat. 281 (2020). In particular, the notice:
permits rollovers of waived required minimum distributions (RMDs) and certain related payments, including an extension of the 60-day rollover period for ce…
Notice 2005-95 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… IRCNoticesDec 19, 2005related by meaning
…emedial amendment cycle.
Pension Funding Equity Act of 2004 The Pension Funding Equity Act of 2004, Pub. L. 108-218 (PFEA) was enacted on April 10, 2004. PFEA amended § 415(b)(2)(E)(ii) applicable for the plan years beginning in 2004 and 2005. Under § 101(c) of PFEA, the deadline to amend plans to comply with the chang…
IRCCourt RulingsApr 26, 2005
…,
the IRS stated that the changes that were made to the
qualification requirements by the following public laws had been considered in reaching its determination: The Uruguay Round
Agreements Act, Pub. L. 103-465, 108 Stat. 4809; the Uniformed
Services Employment and Reemployment Rights Act of 1994, Pub. L.
103-353, 10…