IRS Logo
Print - Click this link to Print this page


The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.

January 2016 - Present

Announcement 2016-16, 2016-18 I.R.B. 697
The Dept. of the Treasury and IRS will withdraw certain parts of proposed regulations published on January 29, 2016 (81 FR 4976) on nondiscrimination requirements that apply to qualified retirement plans under IRC Section 401(a)(4):the provisions that would modify Sections 1.401(a)(4)–2(c) and 1.401(a)(4)–3(c).

Announcement 2016-30, 2016-37 I.R.B. 355
Gives relief to taxpayers adversely affected by the recent storms and flooding in Louisiana that began August 11, 2016, (Louisiana Storms) and who have retirement assets in qualified employer plans they’d like to use to alleviate hardships caused by the Louisiana Storms. Also offers relief from certain retirement plan required verification procedures for loans and hardship distributions. This relief is additional relief to that offered in News Release IR–2016–105 under IRC Section 7508A for victims of the Louisiana Storms.

Announcement 2016-32, 2016-40 I.R.B. 434
Requests comments on ways in which the Dept. of the Treasury and IRS can improve compliance with plan qualification requirements by making it easier for plan sponsors to satisfy plan document requirements, considering the changes to the determination letter program in Rev. Proc. 2016–37.

Announcement 2016–39, 2016-45 I.R.B. 720
Provides relief to victims of Hurricane Matthew, which caused damage to parts of Florida, Georgia, North Carolina and South Carolina. It permits easier access to victims’ funds held in workplace retirement plans and in IRAs, for the period beginning October 4, 2016, (October 3, 2016, for Florida) and ending March 15, 2017. The relief provided in the announcement is in addition to the relief already provided by the IRS pursuant to News Release IR-2016–135.

January 2015 - December 2015

Announcement 2015-1, 2015-11 I.R.B. 758
Describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as a result of a process improvement strategy designed to promote case processing efficiency.

Announcement 2015-3, 2015-3 I.R.B. 328
Provides automatic approval of a change in funding method for a single-employer defined benefit plan under certain circumstances in which the change in method results from a change in the plan’s enrolled actuary. The automatic approval applies for plan years beginning on or after January 1, 2013.

Announcement 2015-19, 2015-32 I.R.B. 157
Describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition period for certain plans. This announcement requests comments on specific issues relating to the implementation of these changes. This announcement also provides that effective July 21, 2015, the IRS will no longer accept determination letter applications that are submitted off-cycle (except as otherwise described in the announcement).

January 2014 - December 2014

Announcement 2014-4, 2014-7 I.R.B. 523
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.

Announcement 2014-15, 2014-16 I.R.B. 973
Addresses the application to IRAs of the one-rollover-per-year limitation and provides transition relief for owners of IRAs.

Announcement 2014-16, 2014-17 I.R.B. 983
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.

Announcement 2014-32, 2014-48 I.R.B. 907
A follow-up to Announcement 2014–15, 2014–16 I.R.B. 973, addressing the one-rollover-per-year limit of IRC Section 408(d)(3)(B) to IRAs.

Announcement 2014-34, 2014-51 I.R.B. 949
Addresses the transfer of certain technical responsibility for issues involving exempt organizations, qualified retirement plans and individual retirement annuities and accounts (IRAs) to the Office of Chief Counsel that will occur with Tax Exempt and Government Entities Division (TE/GE’s) realignment.

Announcement 2014-37, 2014-51 I.R.B. 951
Notice 2014–70 as published on November 24, 2014 (2014–48 I.R.B. 905) contains a typographical error in the header before the second paragraph. The header is amended to delete “2014” and replace it with “2015.”

Announcement 2014-41, 2014-52 I.R.B. 979
Extends to June 30, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for their second six-year remedial amendment cycle. Also provides a two day extension (from Saturday, Jan. 31, 2015, to Monday, Feb. 2, 2015) to submit on-cycle Cycle D (primarily individually designed plans including multiemployer plans).

January 2013 - January 2013

Announcement 2013-37, 2013-34 I.R.B. 155
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.

January 2012 - December 2012

Announcement 2012-3, 2012-4 I.R.B. 335
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.

Announcement 2012-7, 2012-6 I.R.B. 367
Correction to a typographical error in section 6.07(5) of Rev. Proc. 2012-8.

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

January 2011 - December 2011

Announcement 2011-8, 2011-5 IRB 446
This announcement corrects an error in Rev. Proc. 2011-8 in the user fee schedule that applies to a non-mass submitter of a master or prototype (M&P) plan.

Announcement 2011-16, 2011-7 IRB 500
This announcement corrects a typographical error in Rev. Rul. 2011-3.

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

Announcement 2011-59, 2011-37 I.R.B. 335
This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodians within the meaning of §1.408–2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2007-47 updated and superseded.

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

Announcement 2011-82, 2011-52 I.R.B. 1052
Describes several important changes to the Employee Plans determination letter program that will take effect in 2012.

January 2010 - Present

Announcement 2010-3, 2010-4 I.R.B. 333
This announcement provides, for plan years beginning on or after January 1, 2009, automatic approval for certain changes in funding method with respect to single-employer defined benefit plans 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.

Announcement 2010-20, 2010-15 I.R.B. 551
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.

January 2009 - December 2009

Announcement 2009-34, 2009-18 I.R.B. 916
The Service intends to establish a program for the pre-approval of prototype plans under §403(b) of the Internal Revenue Code (Code). This announcement includes a draft revenue procedure that contains the Service’s proposed procedures for issuing opinion letters as to the acceptability under §403(b) of the form of prototype plans. The Service posted draft sample plan language on the website for use in drafting §403(b) prototype plans. The Service seeks public input before finalizing these procedures and sample plan language, and invites interested persons to submit comments.

Announcement 2009-82, 2009-48 I.R.B. 720
Treasury Department and the Internal Revenue Service are announcing relief for sponsors of statutory hybrid plans that must amend the interest crediting rate in those plans. Plan sponsors may rely on this announcement pending publication of the anticipated additional guidance described in the announcement.

Announcement 2009-85, 2009-51 I.R.B.
The Service announces that it will temporarily stop accepting determination letter applications for defined benefit plans filed on Form 5307, beginning February 22, 2010. This announcement does not affect the ability of adopting employers to apply for determination letters on Form 5307 for pre-approved defined contribution plans.

Announcement 2009-89, 2009-52 I.R.B. 1009
This announcement provides for a remedial amendment period and reliance for employers that, pursuant to the upcoming revenue procedures, either adopt a pre-approved plan with a favorable opinion letter or apply for an individual determination letter when available. Employers should not request ruling or determination letters on the form of their §403(b) plans at this time, pending publication of the revenue procedure for pre-approved §403(b) plans and additional procedures on applying for individual determination letters for §403(b) plans.

January 2008 - December 2008

Announcement 2008-2, 2008-3, I.R.B. 307
This announcement provides a procedure and form that certain commercial passenger airlines may use to make an alternative funding schedule election under section 402(a)(2) of PPA'06 as amended by section 6615 of SWOTA'07.

Announcement 2008-23, 2008-14 I.R.B. 731
This announcement provides guidance on the opening of the pre-approved defined contribution program for Cycle A plans.

Announcement 2008-44, 2008-20 I.R.B. 982
This announcement provides that individuals who have payments made by direct deposit under the Economic Stimulus Act of 2008 to their IRAs or certain other tax-favored accounts may remove the payments without incurring adverse tax consequences.

Announcement 2008-56, 2008-26 I.R.B. 1192
This announcement provides for a change in the reporting of dividends on employer securities that are distributed from an employee stock ownership plan under section 404(k) of the Internal Revenue Code.

January 2007 - December 2007

Announcement 2007-47, 2007-20 I.R.B. 1260
This announcement is a list of nonbank trustees and custodians approved by the EP function through December 31, 2006.

Announcement 2007-55, 2007-23 I.R.B. 1384
This announcement reminds sponsors of prototype Roth IRAs of the requirement to amend their prototypes by December 31, 2007, if they want their prototypes to be able to accept rollovers of designated Roth contributions from other plans.

Announcement 2007-59, 2007-25 I.R.B. 1448
This announcement provides that a plan will not fail to satisfy the requirements of a section 401(k) safe harbor plan because of a mid-year change to implement a designated Roth contribution program or the financial hardship withdrawals described in part III of Notice 2007-7.

Announcement 2007-61, 2007-28 I.R.B. 84
This announcement formally closes the defined benefit program for GUST pre-approved plans.

Announcement 2007-63, 2007-30 I.R.B. 236
This announcement states that as a result of the elimination of the Schedule P, the Service will treat the filing of a complete Form 5500 return as the commencement of the running of the 3-year or 6-year statute of limitations.

Announcement 2007-90, 2007-42 I.R.B. 856
This announcement temporarily closes the determination letter program for pre-approved defined contribution plans.

January 2006 - December 2006:

Announcement 2006-45, 2006-31 I.R.B. 121
This announcement contains a list of approved non-bank trustees and non-bank custodians as of 12/31/2005.

Announcement 2006-70, 2006-40 I.R.B. 629
This announcement describes an alternative funding schedule and provides a form to make an election under section 402(a)(1) of the Pension Protection Act of 2006.

January 2005 - December 2005:

Announcement 2005-36, 2005-21 I.R.B. 1095
This announcement pertains to the formal closing of the GUST program for pre-approved defined contribution plans.

Announcement 2005-37, 2005-21 I.R.B. 1096
This announcement provides a sample implementing amendment that Volume Submitter practitioners may use with their volume submitter plans.

Announcement 2005-59, 2005-37 I.R.B. 524
This announcement contains a list of approved non-bank trustees as of 12/31/2004.

Announcement 2005-70, 2005-40 I.R.B. 682
This announcement provides broad-based relief as a result of Hurricane Katrina.

January 2004 - December 2004:

Announcement 2004-32, 2004-18 I.R.B. 860
This announcement describes decisions made following public comments on the future of the EP determination letter program.

Announcement 2004-33, 2004-18 I.R.B. 862
This announcement requests public comment regarding programs regarding pre-approved plans and contains a draft revenue procedure.

Announcement 2004-38, 2004-18 I.R.B. 878
This announcement provides an election form for an Alternative Deficit Reduction Contribution.

Announcement 2004-43, 2004-21 I.R.B. 955
This announcement provides additional guidance including time and manner of an ADRC and the related notices. Please note that this announcement was corrected in Announcement 2004-51, 2004-23 I.R.B. 1041.

Announcement 2004-52, 2004-24 I.R.B. 1071
This announcement provides guidance on the treatment of a plan described in Rev. Rul 2004-57 that was established before June 14, 2004.

Announcement 2004-57, 2004-27 I.R.B. 15
This announcement states that the Service will withdraw proposed regulations under sections 411(b)(1)(H) and 411(b)(2) of the code.

Announcement 2004-58, 2004-29 I.R.B. 66
This announcement states that, in certain instances, the Service is delaying the effective date of the relative value regulations.

Announcement 2004-71, 2004-40 I.R.B. 60
This announcement requests comments with respect to the draft revenue procedure containing staggered remedial amendment periods.

Announcement 2004-72, 2004-41 I.R.B. 650
This announcement contains a list of approved non-bank trustees as of 12/31/2003.

Announcement 2004-80, 2004-41 I.R.B. 663
This announcement clarifies the 2003 instructions for line 8c of Schedule B of Form 5500.

January 2003 - December 2003:

Announcement 2003-1, 2003-2 I.R.B. 281
This announcement pertains to the processing of technical advice cases that involve the conversion to cash balance type formulas.

Announcement 2003-13, 2003-11 I.R.B. 603
This announcement describes the revised Form 5310 for requesting determination letters for terminating plans.

Announcement 2003-22, 2003-17 I.R.B. 846
This announcement states that the Service will withdraw certain &quotnew comparability&quot proposed regulations.

Announcement 2003-32, 2003-20 I.R.B. 933
This announcement discusses the second white paper on the future of the EP determination letter program.

Announcement 2003-54, 2003-40 I.R.B. 761
This announcement contains a list of approved non-bank trustees as of 12/31/2002.

January 2002 - December 2002:

Announcement 2002-1, 2002-2 I.R.B. 304
This announcement allows for the temporary use of a draft Form 8717 that may be used to implement section 620 of EGTRRA.

Announcement 2002-12, 2002-8 I.R.B. 553
This announcement contains a list of approved nonbank trustees and nonbank custodians.

Announcement 2002-31, 2002-15 I.R.B. 747
This announcement sets forth the Service's non-enforcement policy in conjunction with a DOL proposed class exemption.

Announcement 2002-36, 2002-13 I.R.B. 703
This announcement extends to July 1, 2002, the comment period described in Announcement 2001-83.

Announcement 2002-46, 2002-18 I.R.B. 834
This announcement repeats in Spanish the safe harbor explanations set forth in Notice 2002-3.

Announcement 2002-49, 2002-19 I.R.B. 919
This announcement extends the June 1, 2002, date in sections 4.01 and 4.05 of Rev. Proc. 2002-10.

January 2001 - December 2001:

Announcement 2001-12, 2001-6 I.R.B. 526
Additional guidance on master and prototype plans.

Announcement 2001-18, 2001-10 I.R.B. 791
Correction to model amendment in proposed minimum distribution regulations.

Announcement 2001-23, 2001-10 I.R.B. 791
Description of supplements to Publications 575 and 590 necessitated by proposed minimum distribution regulations.

Announcement 2001-63, 2001-25 I.R.B. 1344
Expansion of M&P and volume submitter programs to consider alternatives in Q&A-14 of Rev. Rul. 98-14 and changes to §417(e)(3).

Announcement 2001-77, 2001-30 I.R.B. 83
Description of changes in the determination letter program for GUST plan amendments.

Announcement 2001-82, 2001-32 I.R.B. 123
Alternative model amendment for simplified required minimum distributions.

Announcement 2001-83, 2001-35 I.R.B. 205
Public announcement regarding the availability of a &quot white paper &quot pertaining to the future of the EP determination letter program.

Announcement 2001-103, 2001-43 I.R.B. 375
This announcement provides limited relief from penalties imposed by IRS, PWBA and PBGC.

Announcement 2001-104, 2001-43 I.R.B. 376
This announcement notifies employers that the Service has begun to issue GUST opinion letters and that employers must timely amend their master and prototype plans and volume submitter plans.

Announcement 2001-106, 2001-44 I.R.B. 416
This announcement sets forth frequently asked questions and the related answers about the Saver's Credit described in §25B of the Code.

Announcement 2001-109, 2001-45 I.R.B. 485
This announcement reminds employers of availability of 2001 revisions to certain forms.

Announcement 2001-120, 2001-50 I.R.B. 583
This announcement repeats in Spanish the notice to employees portion of Announcement 2001-106, which pertains to the Saver's Credit described in §25B of the Code and the eligibility for this new nonrefundable credit.

Announcement 2001-122, 2001-51 I.R.B. 604
This announcement extends the cut-off date for use of the prior revision of the employee plans determination letter application forms.

October 2000 - December 2000:

Announcement 2000-71, 2000-44 I.R.B. 456
Effect of section 411(d)(6) regulations on determination letter requests.

Announcement 2000-99, 2000-51 I.R.B. 591
Reminds sponsors of master and prototype plans and volume submitter plans of the December 31, 2000, due date for the timely submission for GUST amendments.

Page Last Reviewed or Updated: 17-Nov-2016