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Published Guidance by Topic (2010-current)

403(b) Plans

Revenue Procedure 2013-22 (procedures for issuing opinion and advisory letters)
Sets forth the procedures of the IRS for issuing opinion and advisory letters for IRC section 403(b) pre-approved plans.

Revenue Ruling 2011-7 (plan terminations)
Guidance clarifying how the section 403(b) plan termination provisions apply. 2011-10 I.R.B. 534.

Revenue Ruling 2011-1 (group trusts)
Modifies the general rules for group trusts and expands the types of plans that may participate in Rev. Rul. 81-100 group trusts to include section 403(b)(7) custodial accounts, 403(b)(9) retirement income accounts, and 401(a)(24) governmental retiree benefit plans. Provides guidance on the availability of group trusts to a Puerto Rican plan and the on spin-off of assets related to Puerto Rican participants. 2011-2 I.R.B. 251.

436 amendments (see Defined Benefit Plans)

457(b) Plans

Revenue Ruling 2010-27 (emergency distributions)
Guidance on when 457(b) and 409A plans may make an unforeseeable emergency distribution. 2010-45 I.R.B. 620. 

Actuaries

T.D. 9517 (enrolled actuaries) Final regulations updating the requirements for initial enrollment and re-enrollment, performance standards and CPE for enrolled actuaries. 76 Fed. Register 81362 (March 31, 2011), 2011-15 I.R.B. 610.

Amortization (see Funding and Amortization)

Annuities

Revenue Ruling 2012-3 (annuity spousal protections)
How the qualified joint and survivor annuity (QJSA) and qualified preretirement survivor annuity (QPSA) rules apply when a deferred annuity contract is purchased under a profit-sharing plan.2012-8 I.R.B. 383

Revenue Ruling 2012-4 (annuity based on dc rollover)
Whether a defined benefit plan that accepts a direct rollover from a defined contribution plan maintained by the same employer satisfies IRC sections 411 and 415 when it provides an annuity resulting from the direct rollover. 2012-8 I.R.B. 386.

NPRM REG-110980-10 (partial annuity – minimum present value)
Notice of proposed rulemaking and notice of public hearing relating to modification to minimum present value requirement for partial annuity distribution options under defined benefit pension plans. 77 Fed. Register 5454 (February 2, 2012). 

NPRM REG-115809-11 (longevity annuity contracts)
Notice of proposed rulemaking and notice of public hearing on longevity annuity contracts. 77 Fed. Register 5443 (February 2, 2012).

Anti-cutback

T.D. 9601 (anti-cutback rules)
Final regulations offer a limited exception to the anti-cutback rules of IRC Section 411(d)(6) for a debtor in bankruptcy to amend its plan to eliminate lump-sum or accelerated payment options. 77 Fed. Register 66915 (November 8, 2012).

REG-113738-12 (anti-cutback rules - bankruptcy)
Proposed regulations that would provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. 77 Fed. Register 37349, June 21, 2012.

Bankruptcy

T.D. 9601 (anti-cutback rules)
Final regulations offer a limited exception to the anti-cutback rules of IRC Section 411(d)(6) for a debtor in bankruptcy to amend its plan to eliminate lump-sum or accelerated payment options. 77 Fed. Register 66915 (November 8, 2012).

REG-113738-12 (anti-cutback rules - bankruptcy)
Proposed regulations that would provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. 77 Fed. Register 37349,  June 21, 2012.

Church Plans

Revenue Procedure 2011-44 (church plan PLRs)
Supplements the procedures for requesting a letter ruling relating to church plans. Requires interested persons to receive notice of the request and allows them to submit comments to the IRS. 2011-39 I.R.B. 446.

COLAs

News Release IR-2012-77 (cost-of-living adjustments)
Cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for Tax Year 2013 (October 28, 2012).

News Release IR-2011-103 (cost-of-living adjustments)
Cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for Tax Year 2012 (October 20, 2011).

Correcting Plan Errors

Revenue Procedure 2013-12, 2013-4, I.R.B. 313
Updates the Employee Plans Compliance Resolution System (EPCRS) and modifies and supersedes Rev. Proc. 2008-50. Announcement 2013-21, 2013-17, I.R.B. provides a revised Acknowledgement Letter (Appendix D).

Covered Compensation

Revenue Ruling 2014-3 (covered compensation tables)
Covered compensation tables under IRC section 401(l)(5)(E) for the 2014 plan year, for use in determining contributions to defined benefit plans and permitted disparity.

Revenue Ruling 2013-2 (covered compensation tables)
Covered compensation tables under IRC section 401(l)(5)(E) for the 2013 plan year, for use in determining contributions to defined benefit plans and permitted disparity.

Revenue Ruling 2012-5 (covered compensation tables)
Covered compensation tables under IRC section 401 for the year 2012, for use in determining contributions to defined benefit plans and permitted disparity. 2012-5 I.R.B. 337.

Revenue Ruling 2011-3 (covered compensation tables)
Covered compensation tables under IRC section 401 for the year 2011, for use in determining contributions to defined benefit plans and permitted disparity. 2011-4 I.R.B. 326. Announcement 2011-16, 2011-7 I.R.B. 500 corrects a typographical error in Revenue Ruling 2011-3.

Deferred Vested Benefit

Revenue Procedure 2012-34 (Form 8955-SSA)
Provides the specifications for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits,  through the Filing Information Returns Electronically (FIRE) system. Must be used to prepare current and prior year information returns filed beginning January 1, 2013, and received through FIRE by December 31, 2013. 2012-34 I.R.B. 281.

REG-153627-08 (Form 8955-SSA)
Proposed regulations that would add the Form 8955-SSA, “Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits,” to the list of forms that are covered by the Income Tax Regulations on automatic extensions. The proposed regulations would also provide guidance on applicable reporting and participant notice rules for deferred vested participants. 77 Fed. Register 37352, June 21, 2012.

Announcement 2011-21 (new Form 8955-SSA)
Designates Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, as the form to use to satisfy the reporting requirements of IRC section 6057(a) for plan years beginning on or after January 1, 2009, and sets forth the due dates for filing the form for the 2009 and subsequent plan years. 2011-12 I.R.B. 567.

Defined Benefit Plans

Notice 2012-70 (limitations on benefits)
Extends the deadline for adopting IRC Section 436 interim amendments to the last day of the 2013 plan year for most defined benefit plans. 2012-51 I.R.B (November 21, 2012).

Notice 2012-46 (notice requirements – limitations on benefits)
Questions and answers about the notice requirements of section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA) relating to certain limitations on benefits in pension plans. 2012-30 I.R.B. 86.

Revenue Ruling 2012-5 (covered compensation tables)
Covered compensation tables under IRC section 401 for the year 2012, for use in determining contributions to defined benefit plans and permitted disparity. 2012-5 I.R.B. 337.

Notice 2011-96 (limitations on benefits)
Provides a sample plan amendment that plan sponsors may adopt to satisfy IRC Section 436 regarding limitations on the accrual and payment of benefits under certain underfunded single employer defined benefit plans and extends the amendment deadline. 2011-52 I.R.B. 915.

Revenue Ruling 2011-3 (covered compensation tables)
Covered compensation tables under IRC section 401 for the year 2011, for use in determining contributions to defined benefit plans and permitted disparity. Announcement 2011-16, 2011-7 I.R.B. 500 corrects a typographical error in Revenue Ruling 2011-3. 2011-4 I.R.B. 326.

Determination, Opinion and Advisory Letters

Revenue Procedure 2013-6 (determination letters)
2013 annual EP determination letter revenue procedure. 2013-1 I.R.B. 198. Corrected by Announcement 2013-13, 2013-9 I.R.B. 532, and Announcement 2013-15, 2013, I.R.B. 652.

Notice 2012-76 (2012 cumulative list)
2012 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2013 and January 31, 2014. 2012-52 I.R.B. (December 7, 2012).

Revenue Procedure 2012-50 (governmental plan determination letters)
Individually designed governmental plan sponsors may elect to submit a determination letter application in Cycle E (instead of C). 2012-50 I.R.B. (November 21, 2012).

Announcement 2012-3 (opinion/advisory letter application deadline)
Deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution plans for the plans' second six-year remedial amendment cycle is extended to April 2, 2012. 2012-4 I.R.B. 335. Modifying Revenue Procedure 2011-49.

Revenue Procedure 2012-6 (determination letters)
2012 annual EP determination letter revenue procedure. 2012-1 I.R.B. 197.

Notice 2011-97 (2011 cumulative list) 
2011 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2012 and January 31, 2013. 2011-52 I.R.B. 923.

Notice 2011-86 (user fee exemption)
Administrative rule for determining if an application for a determination letter filed on or after January 31, 2011, by an eligible employer is exempt from the user fee requirement. 2011-45 I.R.B. 698.

Revenue Procedure 2011-49 (opinion and advisory letters)Procedures for opinion or advisory letter applications for pre-approved defined contribution plans, superseding Revenue Procedure 2005-16. The second six-year remedial amendment cycle for pre-approved defined contribution plans began on February 1, 2011 and ends on January 31, 2017. 2011-44 I.R.B. 608. Modified by Announcement 2012-3, 2012-4 I.R.B. 335.

Revenue Procedure 2011-6 (determination letters)
2011 annual EP determination letter revenue procedure. 2011-1 I.R.B. 195.

Notice 2010-90 (2010 cumulative list)2010 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2011 and January 31, 2012. 2010-52 I.R.B. 909.

Announcement 2010-20 (pre-approved DB letters)
Announces that the IRS will soon issue opinion and advisory letters for pre-approved defined benefit plans. Employers using these pre-approved plan documents to restate a plan for EGTRRA and the 2006 Cumulative List will be required to adopt the EGTRRA-approved plan document by April 30, 2012.

Disaster Area Relief

Announcement 2012-44 (Hurricane Sandy Relief) 
Streamlined rules for loans and hardship distributions to Hurricane Sandy victims. 2012-49 I.R.B. 663 (November 16, 2012).

Notice 2010-48 (disaster area extensions)
Provides relief for a pre-approved defined contribution plan affected by recent federally declared disasters by extending the deadline until July 30, 2010, to restate the plan, and, if applicable, submit a determination letter application. It also extends an affected plan’s remedial amendment period to July 30, 2010. 2010-27 I.R.B. 9.

ESOPs

T.D. 9484 (investment diversification)Final regulations on IRC section 401(a)(35) investment diversification requirements for most defined contribution plans with publicly traded employer securities. 75 Fed. Register 27927 (May 19, 2010),

Notice 2011-19 (publicly traded employer securities)
Guidance on when securities of the employer are readily tradable on an established. 2011-11 I.R.B. 550.

Funding and Amortization

Notice 2012–61 (MAP-21 funding stabilization)
Guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments to the tax code and ERISA made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No. 112-141. 2012-42 I.R.B. 479.

Notice 2012-55 (MAP-21 segment rates)
Guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are used to compute the funding target and other items under Section 430 of the Internal Revenue Code. Reflects the changes made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No.112-141. 2012-36 I.R.B. 332.

Notice 2011-3 (funding relief) Guidance on the special funding relief rules for single-employer defined benefit pension plans (including multiple employer defined benefit pension plans) under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010. 2011-2 I.R.B. 263.

Notice 2010-56 (funding relief) Guidance on the special funding rules for multiemployer defined benefit plans for a plan year for which the Form 5500 (and Schedule MB) has been filed and a description of anticipated future guidance for plan sponsors on these rules. 2010-33 I.R.B. 254.

Notice 2010-55 (shortfall amortization)Guidance on IRC section 430(c)(2)(D) special funding rules for single-employer defined benefit plans for a plan year for which the Form 5500 (and Schedule SB) has been filed. Describes anticipated future guidance for plan sponsors on the election to use these rules. 2010-33 I.R.B. 253

Revenue Procedure 2010-52 (multiemployer plan amortization) Procedures for multiemployer pension plan sponsors to request an extension of an amortization period. 2010-52 I.R.B. 927.

Notice 2010-77 (extension of PPA deadlines)Extends the deadline for amending qualified defined benefit plans to meet certain requirements of PPA modified by WRERA and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 to the last day of the first plan year that begins on or after January 1, 2011. 2010-51 I.R.B. 851.

Notice 2010-83 (multiemployer plan funding relief) Provides funding relief for multiemployer plans under new IRC section 431(b)(8). 2010-51 I.R.B. 862.

Announcement 2010-3 (funding method changes)
Provides automatic approval for certain single-employer defined benefit plan funding method changes that result either from a change in the valuation software used to determine the liabilities for such plans or from a change in the enrolled actuary and the business organization providing actuarial services to the plan. 2010-4 I.R.B. 333.

Governmental Plans

Revenue Procedure 2012-50 (governmental plans)
Individually designed governmental plan sponsors may elect to submit a determination letter application in Cycle E (instead of C). 2012-50 I.R.B. (November 21, 2012).

Notice 2012-29 (Normal Retirement Age) IRS and the Department of Treasury announce their intent to issue guidance on the applicability of Treas. Reg. section 1.401(a)-1(b) (the 2007 Normal Retirement Age regulations) to IRC section 414(d) governmental plans. 2012-18 I.R.B. 872.

ANPRM REG-157714-06 (governmental plans)
This document describes rules that the IRS and Department of Treasury are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of IRC section 414(d) and would provides general guidance relating to governmental plan determinations. 76 Fed. Register 69172 (November 8, 2011).

ANPRM REG-133223-08 (Indian tribal government plans)
This document describes rules that the IRS and Department of Treasury are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of IRC section 414(d) and provides guidance relating to whether a plan of an Indian tribal government is a governmental plan. 76 Fed. Register 69188 (November 8, 2011).

Group Trusts (see Trusts)

HEART Act

Notice 2010-15 (HEART Act guidance)
Provides guidance on certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008. 2010-6 I.R.B. 390.

Hybrid Plans /Cash Balance Plans

T.D. 9505 (hybrid plan final regulations) Final regulations for hybrid defined benefit plans on Pension Protection Act of 2006 changes, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. They incorporate most provisions of Notice 2007-6 and the 2007 proposed regulations. 75 Fed. Register 64123 (October 19, 2010).

REG-132554-08 (hybrid plan proposed regulations)Proposed regulations 1) for plans that compute accrued benefits by reference to a hypothetical account balance or equivalent amounts (under IRC section 411(a)(13)); and 2) on accrued benefit requirements for hybrid retirement plans (under IRC sections 411(b)(1) and (b)(5)). 75 Fed. Register 64197 (October 19, 2010).

Notice 2011-85 (interest crediting rules and effective dates) Announces intent to amend the 411(b)(5) final regulations, which sets forth special rules for statutory hybrid plans (as defined in Income Tax Regulations section 1.411(a)(13)-1(d)), and to postpone the effective date of those provisions of section 1.411(b)(5)-1(d) that apply to plan years beginning on or after January 1, 2012. 2011-44 I.R.B. 605.

Interest Rates

Recent interest rate notices
Table of guidance updating the corporate bond weighted average interest rate; the 24-month average segment rates; the funding transitional segment rates; and the minimum present value transitional rates.

IRAs

Announcement 2014-15 (IRAs – one-rollover-per-year)
Addresses the application to IRAs of the one-rollover-per-year limitation and provides transition relief for owners of IRAs.

Announcement 2011-81 (IRAs)
Temporary relief for IRA owners who have signed certain indemnification agreements or granted certain security interests in their accounts. 2011-52 I.R.B. 1052.

Revenue Procedure 2010-48 (pre-approved and model IRAs)Guidance on pre-approved IRAs and IRS’s model IRAs, including information on optional amendments, procedures for applying for opinion letters and upcoming model IRAs.

Lifetime Income (see Annuities)

Missing Participants

Revenue Procedure 2012–35 (letter-forwarding program) 
Guidance on changes to the IRS’s letter-forwarding program. The IRS will no longer forward letters on behalf of plan sponsors or administrators of retirement plans or qualified termination administrators (QTAs) of abandoned plans under the Department of Labor’s Abandoned Plan Program who are attempting to locate missing plan participants and beneficiaries. 2012-37 I.R.B. 341.

Multiemployer Plans

Revenue Procedure 2010-52 (multiemployer plan amortization) Procedures for multiemployer pension plan sponsors to request an extension of an amortization period. 2010-52 I.R.B. 927.

Notice 2010-83 (multiemployer plan funding relief) Provides funding relief for multiemployer plans under new IRC section 431(b)(8). 2010-51 I.R.B. 86.

Nonbank Trustees

Announcement 2011-59 (list of approved nonbank trustees)
Contains a list of entities approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408–2(e) of the regulations. Also contains instructions on how errors in the list may be corrected. Updates and supersedes Announcement 2007-47. 2011-37 I.R.B. 335.

Private Letter Rulings and Technical Advice

Revenue Procedure 2014-4 (private letter rulings)
2014 annual EP/EO revenue procedure on letter rulings. 2014-1 I.R.B. 125.

Revenue Procedure 2014-5 (technical advice)
2014 annual EP/EO revenue procedure on technical advice. 2014-1 I.R.B. 169

Revenue Procedure 2013-4 (private letter rulings)
2013 annual EP/EO revenue procedure on letter rulings. 2013-1 I.R.B. 126.

Revenue Procedure 2013-5 (technical advice)
2013 annual EP/EO revenue procedure on technical advice. 2013-1 I.R.B. 170.

Revenue Procedure 2012-4 (private letter rulings)
2012 annual EP/EO revenue procedure on letter rulings. 2012-1 I.R.B. 125.

Revenue Procedure 2012-5 (technical advice)
2012 annual EP/EO revenue procedure on technical advice. 2012-1 I.R.B. 169.

Revenue Procedure 2011-4 (private letter rulings)
2011 annual EP/EO revenue procedure on letter rulings. 2011-1 I.R.B. 123.

Revenue Procedure 2011-5 (technical advice)
2011 annual EP/EO revenue procedure on technical advice. 2011-1 I.R.B. 167.

Puerto Rico

Notice 2012-6 (group trusts – Puerto Rico and govt plan transfers)
Transition relief is extended and expanded for certain group trusts, retirement trusts that qualify under the Puerto Rico Internal Revenue Code, and qualified retirement plans that benefit Puerto Rico residents. 2012-3 I.R.B. 293.

Revenue Ruling 2011-1 (group trusts)
Modifies the general rules for group trusts and expands the types of plans that may participate in Rev. Rul. 81-100 group trusts. Provides guidance on the availability of group trusts to a Puerto Rican plan and the on spin-off of assets related to Puerto Rican participants. 2011-1 I.R.B. 251.

Roth

Notice 2010-84 (in-plan Roth rollovers)
Guidance on in-plan Roth rollovers for plan sponsors and participants. 2010-51 I.R.B. 872.

Trusts

Notice 2012-6 (group trusts – Puerto Rico and govt plan transfers)
Transition relief is extended and expanded for certain group trusts, retirement trusts that qualify under the Puerto Rico Internal Revenue Code, and qualified retirement plans that benefit Puerto Rico residents. 2012-3 I.R.B. 293.

Revenue Ruling 2011-1 (group trusts)Modifies the general rules for group trusts and expands the types of plans that may participate in Rev. Rul. 81-100 group trusts to include section 403(b)(7) custodial accounts, 403(b)(9) retirement income accounts, and 401(a)(24) governmental retiree benefit plans. Also provides guidance on the availability of group trusts to a Puerto Rican plan and provides guidance on spin-off of assets related to Puerto Rican participants. 2011-1 I.R.B. 251.

User Fees

Revenue Procedure 2014-8 (user fees)
2014 annual EP/EO revenue procedure on user fees. 2014-1, I.R.B. 242.

Revenue Procedure 2013-8 (user fees)
2013 annual EP/EO revenue procedure on user fees. 2013-1 I.R.B. 237.

Revenue Procedure 2012-8 (user fees)
2012 annual EP/EO revenue procedure on user fees. 2012-1 I.R.B. 235. Corrected by Announcement 2012-7, 2012-6 I.R.B. 367.

Notice 2011-86 (user fee exemption)Administrative rule for determining if an application for a determination letter filed on or after January 31, 2011, by an eligible employer is exempt from the user fee requirement. 2011-45 I.R.B. 698. Corrected by Announcement 2011-8, 2011-5 I.R.B. 446.

Revenue Procedure 2011-8 (user fees)2011 annual EP/EO revenue procedure on user fees. 2011-1 I.R.B. 237.

 

Page Last Reviewed or Updated: 02-Apr-2014