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
…sue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
Proposed Regulations:—Continued
Article Issue Link Page
REG-103430-24 2026-05 I.R.B. 2026-05 447
REG-112829-25 2026-05 I.R.B. 2026-05 452
REG-113515-25 2026-05 I.R.B. 2…
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
e under VCP cannot be made anonymously; however, requests for a no fee anonymous pre-submission conference are permitted under specific circumstances. (i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat.…
IRCProposed Rules (FR)Proposed Oct 25, 2024related by meaning
ation) by email at
publichearings@irs.gov
(preferred) or by telephone at (202) 317-6901 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Authority This notice of proposed rulemaking contains proposed amendments to the Income Tax Regulations (26 CFR part 1) that would implement section 25C of the Internal Revenue Co…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
… ICR's CFR citation, CMS ID number, and OMB control number.
ICR-related comments are due January 2, 2024.
G. Regulatory Flexibility Act
The Regulatory Flexibility Act (RFA) (5 U.S.C. 601,
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024related by meaning
e under VCP cannot be made anonymously; however, requests for a no fee anonymous pre-submission conference are permitted under specific circumstances. (i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat.…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…luding as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration.
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
on, D.C. 20224, or sent electronically via the Federal erulemaking Portal at www.regulations.gov (IRS REG-133300-07).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, R. Lisa Mojiri-Azad, Dana Barry or William D. Gibbs at (202) 622-6060; concerning the submission of comments or to request a public hearing, …
PLR 202125007 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan IRCPrivate Letter RulingsJun 25, 2021related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202125007
Release Date: 6/25/2021
Index Number: 401.00-00, 401.06-00,
408.00-00, 408.03-00,
408.06-00, 408.08-00
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--------…
IRCPrivate Letter RulingsMay 22, 2026related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202621003
Release Date: 5/22/2026
Index Number: 408.00-00, 408.03-00
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:…
IRCPrivate Letter RulingsOct 2, 2020related by meaning
so assumes that the IRAs to which the proceeds from IRA X will
be rolled over also meet the requirements of section 408 at all times relevant thereto. Furthermore, this letter assumes that, during the one-year period ending on the day of
rece ipt of the distribution from IRA X, Taxpayer will not have received any other…
89 FR 22971 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Apr 3, 2024related by meaning
ssured consideration, comments on the RFI must be received no later than May 22, 2024.
( printed page 22972)
Signed at Washington, DC.
Rachel D. Levy, Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), Internal Revenue Service, Department of the Treasury.
Helen H. Morrison,
Benefit…
T.D. 9142 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… IRCTreasury DecisionsAug 23, 2004related by meaning
)(8)(iv).
FOR FURTHER INFORMATION CONTACT:
Linda Conway at (202) 622-6090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork…
IRCPrivate Letter RulingsJul 31, 2020related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202031007
Release Date: 7/31/2020
Index Number: 401.06-00, 408.06-00
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Third Party Co…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
nts. The IRS has interpretive authority over section 205 of ERISA pursuant to the Reorganization Plan No. 4 of 1978, 5 U.S.C. App.
Back to Citation
3. Section 101(g) of E-SIGN provides that “[i]f a statute, regulation, or other rule of law requires a signature or record relating to a transaction in or affecting inters…
PLR 202114010 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan IRCPrivate Letter RulingsApr 9, 2021related by meaning
strator, and the IRA owner is
substituted for the employee.
Section 1.408-8, Q&A - 3, provides that in the case of distributions from an IRA, the term “required beginning date” means April 1 of the calendar year following the calendar year
in which the individual attains age 70½.
Revenue Ruling 78-406, 1978-2 C.B. 157,…
IRCPrivate Letter RulingsJun 2, 2023related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202322013
Release Date: 6/2/2023
Index Number: 408.00-00, 408.03-00
--------------------
---------------------
------------------------
Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
--------------…
PLR 201432029 — Excise Tax on Certain Accumulations in Qualified Retirement Plans IRCPrivate Letter RulingsAug 8, 2014related by meaning
did not receive a payment or distribution from the series of
account balance transfers from IRA 11 and IRA 12 to IRAN and IRA 0 and was not the
payee or distributee of IRAN or IRA 0, we also conclude that Taxpayer A is not subject
to Code section 4974 excise taxes with respect to any
of the IRAs at issue in this ruling…
Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… IRCNoticesJun 1, 2026related by meaning
…sue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
Proposed Regulations:—Continued
Article Issue Link Page
REG-112829-25 2026-05 I.R.B. 2026-05 452
REG-113515-25 2026-05 I.R.B. 2…
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
Division O of the Further Consolidated Appropriations Act, 2020 (Pub. L. 116-94).
Back to Citation
9.
SECURE Act Section 202(c).
Back to Citation
10. DOL sought comments through a Request for Information published on July 31, 2019, on “open” MEP structures (those without the need for any commonality among the partici…
IRCPrivate Letter RulingsAug 22, 2014related by meaning
either the Code or regulations which may be
applicable
thereto.
The
letter assumes that the above IRAs qualify under either section 408 of the Code or section 408A of the Code at all relevant times.
3
21143403 0
This ruling is directed only to the taxpayer who requested it. Section 611 O(K)(3) of the
Code provides that…