Recent Published Guidance
Interested in a printable PDF? See the list of Internal Revenue Bulletins in PDF format.
Recent Interest Rate Notices
Updates for the corporate bond weighted average interest rates; the 24-month average segment rates; the funding transitional segment rates; and the minimum present value transitional rates.
- Interest rate tables for retirement plans
Revenue Ruling 2014-9 (Verifying rollover contributions)
Provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded that an amount was a valid rollover contribution. 2014-17 I.R.B. 975
Announcement 2014-16 (Letters for pre-approved DC plans)
The IRS will soon issue opinion and advisory letters for pre-approved defined contribution plans that were submitted during their second remedial amendment cycle under Rev. Proc. 2007–44, 2007–2 C.B. 54. 2014-17 I.R.B. 983
Notice 2014-19 (Same sex couples)
Provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013–17, 2013–38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code). 2014-17 I.R.B. 979
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. 2014-16 I.R.B. 973
Revenue Procedure 2014-28 (Pre-approved 403(b) plans)
Modifies Rev. Proc. 2013–22 which sets forth the procedures for issuing opinion and advisory letters for Section 403(b) pre-approved plans. The IRS will accept applications through April 30, 2015. 2014-16 I.R.B. 944
Announcement 2014-4 (Pre-approved DB plan extension)
Extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. 2014-7 I.R.B. 523
Notice 2014-5 (closed DB plans)
Provides temporary nondiscrimination relief for certain “closed” defined benefit (DB) pension plans. Closing a defined benefit plan often occurs in conjunction with an amendment that provides new or greater contributions under a defined contribution plan intended to replace accruals under the DB plan for new hires or other employees to whom the DB plan is closed. 2014-2 I.R.B. 276
Revenue Procedure 2014-8 (user fees)
2014 annual EP/EO revenue procedure on user fees. 2014-1 I.R.B. 242
Revenue Procedure 2014-6 (determination letters)
2014 annual EP determination letter revenue procedure. 2014-1 I.R.B. 198
Revenue Procedure 2014-5 (technical advice)
2014 annual EP/EO revenue procedure on technical advice. 2014-1 I.R.B. 169
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. 2014-2 I.R.B. 259
Notice 2013–84 (2013 Cumulative List)
2013 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter during the period beginning February 1, 2014 and ending January 31, 2015. 2013-52 I.R.B. 822.
Notice 2013–74 (In-Plan Rollovers to Designated Roth Accounts in Retirement Plans)
Guidance on rollovers within a retirement plan to designated Roth accounts in the same plan (“in-plan Roth rollovers”). 2013-52, I.R.B. 819.
Announcement 2013-37 (Submission Deadline Extended)
Extends to January 31, 2014, the deadline to submit on-cycle applications for opinion and advisory letters for sponsors and practitioners maintaining defined benefit mass submitter lead plans for the plans’ second six-year remedial amendment cycle. 2013-34 I.R.B. 155
Notice 2013-17 (anti-cutback requirements)
Provides anti-cutback relief for ESOP plan amendments made to comply with the new diversification requirements of Internal Revenue Code Section 401(a)(35).
Revenue Procedure 2013-22 (403(b) pre-approved plan program)
Procedures for issuing opinion and advisory letters for pre-approved 403(b) plans. 2013-18 I.R.B. 985.
Revenue Procedure 2013-12 (EPCRS)
Updates the Employee Plans Compliance Resolution System (EPCRS) and modifies and supersedes Rev. Proc. 2008-50. 2013-4 I.R.B. 313. Announcement 2013-21 provides a revised Acknowledgement Letter (Appendix D).
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.
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 775.
Announcement 2012-44 (Hurricane Sandy Relief)
Streamlined rules for loans and hardship distributions to Hurricane Sandy victims. 2012-49 I.R.B. 663.
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. 708.
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).
TD 9601 (anti-cutback rules)
Final regulations offer a limited exception to the anti-cut back 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 FR 66915 (November 8, 2012); 2013-10 I.R.B. 535.
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.