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
bout the range of available health coverage options.251 The notices do not include irrelevant or superfluous information unrelated to these interests. As the Departments explained in the preamble to the 2023 proposed rules, requiring plans and issuers to display a notice on the first page of marketing, application, and…
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★ strong match
lement pension-linked emergency savings accounts. Notice 2024-22 provides guidance regarding anti-abuse rules with respect to this optional provision. Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55, 2024-28 IRB 31). Under section 115 of the SECURE 2.0 Act, certain plans may…
Notice 2024-81 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the … IRCNoticesDec 2, 2024
d 2025 were published in Notice 2022-40, 2022-40 I.R.B. 266, Notice 2023-66, 2023-40 I.R.B. 992, and Notice 2024-67, 2024-41 I.R.B. 726, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for November 2024 without adjustment for the 25-year ave…
Notice 2025-1 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the… IRCNoticesJan 13, 2025
d 2025 were published in Notice 2022-40, 2022-40 I.R.B. 266, Notice 2023-66, 2023-40 I.R.B. 992, and Notice 2024-67, 2024-41 I.R.B. 726, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for December 2024 without adjustment for the 25-year ave…
Notice 2024-67 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2024 used under § 417(e)(3)(D), the 2… IRCNoticesOct 7, 2024
024-8 at the end of this notice. The spot first, second, and third segment rates for the month of August 2024 are, respectively, 4.50, 4.96, and 5.40. 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 a…
Notice 2024-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2024 used under § 417(e)(3)(D), the… IRCNoticesApr 1, 2024
e applicable minimum and maximum percentages are 95% and 105% for plan years beginning in 2023 and 2024.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2024 without adjustment for the 25-year average segment rate limits are as follows:
24-Month…
Notice 2024-59 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-… IRCNoticesAug 5, 2024
e applicable minimum and maximum percentages are 95% and 105% for plan years beginning in 2023 and 2024.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for July 2024 without adjustment for the 25-year average segment rate limits are as follows:
24-Month …
Notice 2024-62 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2024 used under § 417(e)(3)(D), the 24-… IRCNoticesSep 3, 2024
plicable minimum and maximum percentages are 95% and 105% for plan years beginning in 202/3ableand 2024.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for August 2024 without adjustment for the 25-year average segment rate limits are as follows:
24-Mont…
Notice 2024-1 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… IRCNoticesJan 8, 2024
…the service is $3,163 ($3,000 x 1.0543149339).
SECTION 4. EFFECTIVE DATE
The effective date of this notice is January 1, 2024.
SECTION 5. DRAFTING INFORMATION
The principal author of this notice is Jason Sandoval of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). F…
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024
…d property to AB Partnership subject to a § 1.752-1 liability. At the beginning of AB Partnership's 2024 taxable year (the beginning of the day on January 1, 2024), A's adjusted basis in its interest in AB Partnership is $19X, and B's adjusted basis in its interest in AB Partnership is $17X. At 10:01 a.m. on August 29,…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023
…d property to AB Partnership subject to a § 1.752-1 liability. At the beginning of AB Partnership's 2024 taxable year (the beginning of the day on January 1, 2024), A's adjusted basis in its interest in AB Partnership is $19X, and B's adjusted basis in its interest in AB Partnership is $17X. At 10:01 a.m. on August 29,…
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, 2024
… to certain provisions of the SECURE 2.0 Act, including section 501 related to plan amendments. (n) Notice 2024-22, 2024-6 IRB 662, provides initial guidance on pension-linked emergency savings accounts (PLESAs), which are individual accounts in defined contribution plans that are designed to encourage employees to sav…
Notice 2024-76 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesNov 4, 2024
d 2025 were published in Notice 2022-40, 2022-40 I.R.B. 266, Notice 2023-66, 2023-40 I.R.B. 992, and Notice 2024-67, 2024-41 I.R.B. 726, respectively. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
The three 24-month average corporate bond segment rates applicable for October 2024 without adjustment for the 25-year aver…
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
rganizations, and Employment Taxes). For further information regarding this notice, contact Ms. Carrington at (202) 317-4148 (not a toll-free number). 1 Notice 2022-33, 2022-34 IRB 147, extends the deadlines for amending a retirement plan or IRA to reflect certain provisions of Division O of the Further Consolidated Ap…
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…
Rev. Rul. 2024-1 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… IRCRevenue RulingsJan 8, 2024
…l)-1: Permitted disparity in employer-provided contributions or benefits
EMPLOYEE PLANS, EXCISE TAX
Notice 2024-1, page 314. This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after…
Notice 2024-21 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the … IRCNoticesFeb 5, 2024
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 January 2024 without adjustment for the 25-year average segment rate limits are as follows:
24-Mon…
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, 2025related by meaning
ection IV of this notice contains a request for comments regarding section 530A and related sections of the Code.
INCOME TAX
Notice 2025-75, page 867. This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition r…
Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020related by meaning
…d beneficiaries by the times specified in the instructions to these forms.
III. RELIEF GRANTED
This notice amplifies the definition of Affected Taxpayer as provided in Notice 2020-23 to include Affected Taxpayers as defined in section III.A of this notice. This notice also amplifies the definition of Specified Time-Sen…
PBGCFinal Rules (FR)Jun 6, 2024
…nded market yield curve and applicable spreads for a given valuation date:
(i) Example 1—August 31, 2024, valuation date.
Because the valuation date is the last day of a month, the applicable blended market yield curve determined under paragraph (d)(1) of
( printed page 48306)
this section is the blended market yield c…