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
15, 2020. These amplified definitions, rather than the definitions in Notice 2020-23, apply for purposes of the relief described in this section III. Pursuant to this notice, the revised deadline for an Affected Taxpayer to perform a Time-Sensitive Action described in section III.B of this notice is July 15, 2020, unl…
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
025-8 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 a…
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
courages States to adopt a similar approach if their issuers elect to adopt the revised notice for coverage periods that begin before January 1, 2025. 261 HHS reminds issuers that the existing individual market notice for fixed indemnity excepted benefits coverage, codified in 45 CFR 148.220(b)(4)(iv), revised as of Oc…
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★ strong match
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…
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026
…Capital Mkt. Regul.,
Expanding Opportunities for U.S. Investors and Retirees: Private Markets
(Aug. 2025), https://capmktsreg.org/wp-content/uploads/2025/08/CCMR-Expanding-Access-to-Private-Markets-08.07.25-Final.pdf.
Back to Citation
206.
Angela M. Antonelli,
Can Asset Diversification & Access to Private Markets…
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
…2026-10 2026-23 I.R.B. 2026-23 1569
AOD:
Article Issue Link Page
2026-1 2026-23 I.R.B. 2026-23 1556
Notices:
Article Issue Link Page
2026-2 2026-02 I.R.B. 2026-02 304
2026-3 2026-02 I.R.B. 2026-02 307
2026-5 2026-02 I.R.B. 2026-02 309
2026-6 2026-02 I.R.B. 2026-02 313
2026-1 2026-04 I.R.B. 2026-04 365
2026-8 2026-04 I.…
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
nd 2026 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 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
escribed in this notice, as well as the SECURE Act, Miners Act, and CARES Act amendments described in Notice 2022-33, may be adopted on a single date. 2 The COVID-related Tax Relief Act of 2020 was enacted as Subtitle B, Title II, Division N, of the Consolidated Appropriations Act, 2021. References in this notice to se…
Notice 2025-74 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesDec 15, 2025
nd 2026 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 ave…
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
re published in 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 May 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month A…
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
re published in 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 July 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month …
Notice 2025-21 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesMay 5, 2025
re published in 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 April 2025 without adjustment for the 25-year average segment rate limits are as follows:
24-Month…
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 …
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, 2024related by meaning
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 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
…in May 2026, the Treasury Department and the IRS find that there is good cause to dispense with (1) notice and public comment pursuant to 5 U.S.C. 553(b) and (c) and (2) a delayed effective date pursuant to 5 U.S.C. 553(d). The Treasury Department and the IRS will consider public comments submitted in response to the c…
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, 2022related by meaning
…sions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. • Notice 2016-16, 2016-7 IRB 318, permits mid-year changes to a section 401(k) safe harbor plan or section 401(m) safe harbor plan under certain circumstances and if certain conditions are satisfied.
• Notice 2020-52, 2020…
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, 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 With respect to pre-approved plans, the extended plan amendment deadlines apply to both interim and discretionary amendments. It is anticipated that the cumulative lis…
Notice 2025-13 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates IRCNoticesFeb 3, 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 January 2025 without adjustment for the 25-year aver…
Notice 2024-77 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments IRCNoticesNov 4, 2024related by meaning
…ved by the Office of Management and Budget.
VII. DRAFTING INFORMATION The principal authors of this notice are Christina Cerasale and Amy Moskowitz of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the …
85 FR 71142 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency IRCFinal Rules (FR)Nov 6, 2020related by meaning
st award public forum virtually instead of in person, the state must still publish the notice of its post award public notice on
( printed page 71181) the state's public website and use other effective means to communicate the required information to the public. The public notice must include the website, date, and tim…