Ann. 2026-7 — This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distr… IRCAnnouncementsMar 9, 2026related by meaning
…tutory provisions underlying the regulations.
IV. DRAFTING INFORMATION The principal author of this announcement is Arslan Malik of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Mr. Malik at 202-317-515…
Notice 2023-23 — Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) … IRCNoticesMar 27, 2023
EMPLOYEE PLANS
Notice 2023-23, page 571.
Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) of the Internal Revenue Code made by Section 107, Division T of the Consolidated Appropriations Act, 2023, P.L. 117-328 …
88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023related by meaning
…ax treatment of a transfer.
VI. Applicability Dates These regulations are applicable in the case of annuities, interests for life or terms of years, and remainder or reversionary interests valued as of a date on or after June 1, 2023.
Special Analyses
These regulations are not subject to review under section 6(b) of Ex…
Ann. 2026-15 — This announcement notifies the public that the IRS intends to issue opinion letters on August 31, 2026, or as soon as possible thereafter, for defined contribu… IRCAnnouncementsAug 24, 2026related by meaning
ion Act (44 U.S.C. 3507). This announcement does not create any new or additional information collection requirements.
Section 6. Drafting Information The principal author of this announcement is Isaac Stein of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For fu…
Ann. 2024-38 — This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-a… IRCAnnouncementsDec 9, 2024related by meaning
… 3507) under control number 1545-0047. Section 8. Drafting Information
The principal author of this announcement is Sarah Sandusky of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Employee Plans at (513…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024★ strong match
… 2021). 178 The NAIC is currently collecting additional 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.
179 88 FR 44596 at 44610-44611 (July 12, 2023).
180 Id. at 44611-44614 (July 12, 2023).
181 Id. at 44612 (July 12, 2023).
…
Notice 2023-76 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2023 used under § 417(e)(3)(D), the… IRCNoticesDec 4, 2023
icable minimum and maximum percentages are 95% and 105% for plan years beginning in 2022, 2023 and 2024.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
Notice 2023-19 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2023 used under § 417(e)(3)(D), the… IRCNoticesMar 13, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for February 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
Notice 2023-25 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24… IRCNoticesApr 3, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Month…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024
PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
Notice 2023-48 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2023 used under § 417(e)(3)(D), the 24-… IRCNoticesJul 3, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for June 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Month …
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024
PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
Ann. 2004-32 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… IRCAnnouncementsMay 3, 2004related by meaning
ars (that is, required applications) would be accorded higher priority and would therefore be reviewed before applications filed in “off-cycle” years. Under this system, employers who are not adopters of a pre-approved plan, but who certify, before the end of their plan’s remedial amendment period, their intent to adop…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
' taxable year is the calendar year 2023 and the partnerships had fewer than 10 returns required to be filed during calendar year 2023:
(1)
Example 1. Partnership P had five general partners and 90 limited partners on January 1, 2023. On March 15, 2023, 10 more limited partners acquired an interest in P. On September 2…
Notice 2022-45 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… IRCNoticesOct 17, 2022related by meaning
…the contract issued by an insurance company with respect to an IRA that is an individual retirement annuity is December 31, 2025. B. Anti-cutback relief
Amendments to an eligible retirement plan (including an annuity contract) to reflect a provision of section 2202 of the CARES Act or any regulations thereunder that ar…
Ann. 2025-2 — On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of… IRCAnnouncementsJan 6, 2025related by meaning
ADMINISTRATIVE
Announcement 2025-3, page 306.
This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.
EMPLOYEE PLANS, EXCISE TAX, INCOME TAX
Announcement 2025-2, page 305.
On July 19, 2024, the Treasury Depa…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…ation
178. The NAIC is currently collecting additional 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, 2…
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…
Ann. 2014-37 — This announcement corrects Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) which contains a typographical error in the header before the … IRCAnnouncementsDec 15, 2014related by meaning
Correction Announcement 2014–37
Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header refers to “2014,” but the correct year is “2015.” The header is amended to delete “2014” and replace it with “2015”.
89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern IRCFinal Rules (FR)May 6, 2024
Proc. 2022-42 and Rev. Proc. 2023-33 for the transfer of section 25E credits and 30D credits.
VII. Notice 2023-1, Notice 2023-16, and 30D White Paper On January 17, 2023, the Treasury Department and the IRS published Notice 2023-1, 2023-3 I.R.B. 373, which describes definitions for certain terms in section 30D that th…