Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
…en a Vendor and the Employer or a Participant that constitutes or governs a Custodial Account or an Annuity Contract. 1.16 “Participant”: An individual for whom Elective Deferrals are currently being made, or for whom Elective Deferrals have previously been made, under the Plan and who has not received a distribution o…
Notice 2025-47 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 2… IRCNoticesSep 29, 2025
… at the end of this notice. The spot first, second, and third segment rates for the month of August 2025 are, respectively, 4.20, 5.29, and 6.08. 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 and ma…
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
file for a determination letter, if applicable.
Section 3. Deadline for Employer Adoption of Cycle 4 Defined Contribution Qualified Pre-approved Plans The end of Cycle 4 for defined contribution qualified pre-approved plans is September 30, 2028. An adopting employer that has a defined contribution qualified pre-approv…
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026
….S.C. 601
et seq.
Back to Citation
211.
5 U.S.C. 601(2), 603(a).
Back to Citation
212.
PSCA,
57th Annual Survey of Profit Sharing and 401(k) Plans
(2014), and PSCA,
68th Annual Survey of Profit Sharing and 401(k) Plans
(2025).
Back to Citation
213.
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
s between 37 and 38 years. Accordingly, the annuity interest must be reformed into an interest payable for a term of 38 years.
* * * * *
(f) * * *
(4) Other decedents.
The present value of an interest not described in paragraph (f)(2) of this section is to be determined under § 20.2031-7(d) in the case of decedents whe…
Notice 2025-73 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), th… IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for October 2025 without adjustment for the 25-year average segm…
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, 2025★ strong match
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…
Notice 2025-74 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesDec 15, 2025
…were published in Notice 2023-66, 2023-40 I.R.B. 992, Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for November 2025 without adjustment for the 25-year average seg…
Notice 2025-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24… IRCNoticesJun 2, 2025
…ORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for May 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
May 2025
4…
Notice 2025-39 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-… IRCNoticesAug 4, 2025
…RATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for July 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
July 2025
…
Notice 2025-21 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 5, 2025
…ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for April 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
April 2025…
PBGCPBGC Technical UpdatesSep 15, 2025
…hat begins on or after the first day of the plan year (e.g., for calendar year plans, September 15, 2025, instead of October 15, 2025). The BBA 2015 provision supersedes not only the Normal Premium Due Date rule for 2025 plan years, but also the special due date rules noted above. It does not supersede PBGC’s disaster …
Ann. 2017-15 — Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires. It permits easier access to funds held in workplace ret… IRCAnnouncementsNov 20, 2017related by meaning
in addition to the relief provided to victims of Hurricane Maria by the Disaster Tax Relief and Airport and Airway Extension Act of 2017, P.L. 115–63. Background
Notice 2025-60 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… IRCNoticesDec 22, 2025
EMPLOYEE PLANS
Notice 2025-60, page 853.
This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 …
Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition … IRCAnnouncementsAug 10, 2015related by meaning
… on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or sent electronically to notice.comments@irscounsel.treas.gov. Please include “Announcement 2015–19” in the subject line of …
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. 2022-6 — The announcement notifies taxpayers of a temporary suspension of the IRS prototype IRA opinion letter program. The announcement also advises taxpayers that, un… IRCAnnouncementsMar 28, 2022related by meaning
…m, and (2) when revised model forms must be used.
DRAFTING INFORMATION The principal author of this announcement is Gregory Burns of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this announcement, contact Rosamond Ferber of IRS-…
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…
IRCCourt RulingsMar 15, 2004
…in this case, petitioners resided in Bridgeport,
Connecticut. Petitioners Howard T. Owens, Jr., and Ann E. Owens, husband
and wife, were born on July 20, 1934, and March 29, 1941,
respectively. In 1999, petitioners owned multiple IRA accounts,
including a Fidelity Investments Traditional IRA in the name of
Howard T. Ow…
IRCCourt RulingsJun 11, 1996
regular interest", such interest is transferred
from the Accumulation Fund to the Annuity Savings Fund. Md. Ann.
Code, art. 73B, sec. 14(2)(c) (1988). Benefits, are paid from the Expense Fund. Md. Ann. Code, art.
73B, sec. 14(3) (1988 and Supp. 1991).
The Annuity Savings Fund holds a participant's "accumulated
contribu…