Notice 2019-64 — 2019 Required Amendments List for Qualified Retirement Plans and § 403(b) Retirement Plans Dec 23, 2019 · irs.gov · Category: Regulatory
Notice 2019-67 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021 Dec 23, 2019 · irs.gov · Category: Regulatory
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) Dec 20, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collections for OMB Review; Comment Request; Payment of Premiums; Termination Premium Dec 16, 2019 · federalregister.gov · Category: Regulatory
Announcement of OMB Approvals of Information Collections Dec 13, 2019 · federalregister.gov · Category: Regulatory
Notice of Approval of Alternative Arbitration Procedure; American Arbitration Association Dec 10, 2019 · federalregister.gov · Category: Regulatory
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age Dec 9, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-60 — Additional Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2020 Dec 2, 2019 · irs.gov · Category: Regulatory
REG-132210-18 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Nov 25, 2019 · irs.gov · Category: Regulatory
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for the IRS Taxpayer Burden Surveys Nov 19, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-59 — 2020 Limitations Adjusted As Provided in Section 415(d), etc Nov 18, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-44 — This procedure provides the 2020 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance Nov 18, 2019 · irs.gov · Category: Regulatory
Notice of Exemption Involving Credit Suisse Group AG (CSG) and Its Current and Future Affiliates, Including Credit Suisse AG (CSAG) (Collectively, Credit Suisse or the Applicant), Located in Zurich, Switzerland Nov 14, 2019 · federalregister.gov · Category: Regulatory
Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds Nov 14, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series) Nov 13, 2019 · federalregister.gov · Category: Regulatory
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G Nov 12, 2019 · federalregister.gov · Category: Regulatory
Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Nov 8, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collections for OMB Review; Comment Request; Reportable Events; Notice of Failure To Make Required Contributions Nov 5, 2019 · federalregister.gov · Category: Regulatory
Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules Oct 31, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums Oct 30, 2019 · federalregister.gov · Category: Regulatory
Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA Oct 23, 2019 · federalregister.gov · Category: Regulatory
199th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Oct 18, 2019 · federalregister.gov · Category: Regulatory
REG-136401-18 — This document sets forth proposed regulations to clarify the application of the employer shared responsibility provisions under Internal Revenue Code (Code) section 4980H and the nondiscrimination… Oct 15, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-39 — This revenue procedure sets forth a system of recurring remedial amendment periods for correcting form defects in a § 403(b) plan (both for § 403(b) individually designed plans and § 403(b)… Oct 15, 2019 · irs.gov · Category: Regulatory
Contribution Limits Applicable to ABLE Accounts Oct 10, 2019 · federalregister.gov · Category: Regulatory
Proposed Extension of Information Collection Requests Submitted for Public Comment Oct 10, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 5558 Oct 8, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for TD 8619 Oct 8, 2019 · federalregister.gov · Category: Regulatory
T.D. 9875 — These final regulations amend the current regulations under § 401(k) relating to hardship distributions Oct 7, 2019 · irs.gov · Category: Regulatory
Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare Sep 30, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms Sep 30, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and Related Attachments Sep 30, 2019 · federalregister.gov · Category: Regulatory
Proposed Exemption From Certain Prohibited Transaction Restrictions Involving UBS Asset Management (Americas) Inc.; UBS Realty Investors LLC; UBS Hedge Fund Solutions LLC; UBS O'Connor LLC; and Certain Future Affiliates in UBS's Asset Management and Global Wealth Management U.S. Divisions (Collectively, the Applicants or the UBS QPAMs) Located in Chicago, Illinois; Hartford, Connecticut; New York, New York; and Chicago, Illinois, Respectively Sep 30, 2019 · federalregister.gov · Category: Regulatory
Additional First Year Depreciation Deduction Sep 24, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Forms: Exempt Organization-990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 Sep 24, 2019 · federalregister.gov · Category: Regulatory
Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings Sep 23, 2019 · federalregister.gov · Category: Regulatory
Rev. Proc. 2019-37 — This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637, to provide procedures under section 446 and the accompanying regulations to obtain automatic consent of the Commissioner of… Sep 23, 2019 · irs.gov · Category: Regulatory
Proposed Collection; Comment Request for Regulation Project Sep 11, 2019 · federalregister.gov · Category: Regulatory
Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations Sep 10, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-49 — Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2020 Sep 9, 2019 · irs.gov · Category: Regulatory
REG-101378-19 — Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules Sep 9, 2019 · irs.gov · Category: Regulatory
198th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Sep 3, 2019 · federalregister.gov · Category: Regulatory
Rev. Rul. 2019-19 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amount of the designated distribution from… Sep 3, 2019 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series) Aug 20, 2019 · federalregister.gov · Category: Regulatory
197th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Aug 13, 2019 · federalregister.gov · Category: Regulatory
Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies Aug 5, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-45 — Additional Preventive Care Benefits Permitted to be Provided by a High Deductible Health Plan Under § 223 Aug 5, 2019 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums Aug 1, 2019 · federalregister.gov · Category: Regulatory
Solicitation of Nominations for Appointment to the Advisory Committee of the Pension Benefit Guaranty Corporation Aug 1, 2019 · federalregister.gov · Category: Regulatory
Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans Jul 31, 2019 · federalregister.gov · Category: Regulatory
Notice of Exemption Involving Retirement Clearinghouse, LLC (RCH or the Applicant), Located in Charlotte, North Carolina Jul 31, 2019 · federalregister.gov · Category: Regulatory
"Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act Jul 31, 2019 · federalregister.gov · Category: Regulatory
Exemptions From Certain Prohibited Transaction Restrictions Jul 30, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Notices Under Section 4062(e) of ERISA Jul 25, 2019 · federalregister.gov · Category: Regulatory
Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization Jul 23, 2019 · federalregister.gov · Category: Regulatory
Revisions to Prohibitions and Restrictions on Proprietary Trading and Certain Interests In, and Relationships With, Hedge Funds and Private Equity Funds Jul 22, 2019 · federalregister.gov · Category: Regulatory
Proposed Exemption From Certain Prohibited Transaction Restrictions Credit Suisse Group AG (CSG) and Its Current and Future Affiliates, Including Credit Suisse AG (CSAG) (Collectively, Credit Suisse or the Applicant) Located in Zurich, Switzerland Jul 16, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration Jul 16, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-42 — This notice amplifies Notice 2018-48, 2018-28 I.R.B. 9, which lists the population census tracts that the Secretary of the Treasury (Secretary) designated as qualified opportunity zones (QOZs) Jul 15, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-24 — This procedure provides specifications for the private printing of red-ink substitutes for the 2019 revisions of certain information returns Jul 15, 2019 · irs.gov · Category: Regulatory
Guidance on Passive Foreign Investment Companies Jul 11, 2019 · federalregister.gov · Category: Regulatory
Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment Jul 11, 2019 · federalregister.gov · Category: Regulatory
Privacy Act Regulation; Exemption for Insider Threat Program Records Jul 9, 2019 · federalregister.gov · Category: Regulatory
T.D. 9867 — This document contains final regulations concerning Public Health Services Act (PHS Act) sections which are incorporated into section 9815 of the Internal Revenue Code Jul 8, 2019 · irs.gov · Category: Regulatory
Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities Jul 3, 2019 · federalregister.gov · Category: Regulatory
Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees Jul 3, 2019 · federalregister.gov · Category: Regulatory
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity Jul 2, 2019 · federalregister.gov · Category: Regulatory
Miscellaneous Corrections, Clarifications, and Improvements Jun 27, 2019 · federalregister.gov · Category: Regulatory
Health Reimbursement Arrangements and Other Account-Based Group Health Plans Jun 20, 2019 · federalregister.gov · Category: Regulatory
Section 199A Rules for Cooperatives and Their Patrons Jun 19, 2019 · federalregister.gov · Category: Regulatory
Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees Jun 17, 2019 · federalregister.gov · Category: Regulatory
Modification of Discounting Rules for Insurance Companies Jun 17, 2019 · federalregister.gov · Category: Regulatory
REG-132240-15 — Withholding on Certain Distributions under Section 3405(a) and (b) Jun 17, 2019 · irs.gov · Category: Regulatory
Exception for Interests Held by Foreign Pension Funds Jun 7, 2019 · federalregister.gov · Category: Regulatory
196th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Jun 6, 2019 · federalregister.gov · Category: Regulatory
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Nonqualified Deferred Compensation and IRC Section 409A Jun 5, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 4461, 4461-A, and 4461-B Jun 3, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Notice 97-45 Jun 3, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Employee Plans Compliance Resolution System (EPCRS UPDATE OF REV. PROCS. 2018-52 and 2016-51, Including Forms 8950, 8951, 14568, 14568-A Through I) May 31, 2019 · federalregister.gov · Category: Regulatory
Withholding on Certain Distributions Under Section 3405(a) and (b) May 31, 2019 · federalregister.gov · Category: Regulatory
Certified Professional Employer Organizations May 28, 2019 · federalregister.gov · Category: Regulatory
Rev. Proc. 2019-25 — This revenue procedure provides the 2020 inflation adjusted amounts for health savings accounts as determined under section 223 of the Internal Revenue Code May 28, 2019 · irs.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals May 24, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Notices Under Section 4062(e) of ERISA May 15, 2019 · federalregister.gov · Category: Regulatory
Rev. Proc. 2019-20 — This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans May 13, 2019 · irs.gov · Category: Regulatory
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents May 13, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for the Annual Return/Report of Employee Benefit Plan May 8, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Request for Coverage Determination May 8, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Forms 8554 and 8554-EP May 7, 2019 · federalregister.gov · Category: Regulatory
Rev. Proc. 2019-19 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs under EPCRS May 6, 2019 · irs.gov · Category: Regulatory
Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors May 2, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration Apr 29, 2019 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Annual Financial and Actuarial Information Reporting Apr 29, 2019 · federalregister.gov · Category: Regulatory
Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries Apr 19, 2019 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests Apr 18, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Regulation Project Apr 12, 2019 · federalregister.gov · Category: Regulatory
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities Apr 9, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-26 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2020 Apr 8, 2019 · irs.gov · Category: Regulatory
Notice of Availability, Request for Comments Apr 5, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 4972 Apr 5, 2019 · federalregister.gov · Category: Regulatory
Rev. Rul. 2019-6 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2019 Apr 1, 2019 · irs.gov · Category: Regulatory
Proposed Extension of Information Collection Requests Submitted for Public Comment Mar 27, 2019 · federalregister.gov · Category: Regulatory
Reportable Transactions Penalties Under Section 6707A Mar 26, 2019 · federalregister.gov · Category: Regulatory
Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules Mar 25, 2019 · federalregister.gov · Category: Regulatory
Notice 2019-18 — Offering a Lump-Sum Payment Option to Retirees Currently Receiving Annuity Payments under a Defined Benefit Plan Mar 25, 2019 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Announcement of OMB Approvals Mar 21, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals Mar 21, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Regulation Project Mar 4, 2019 · federalregister.gov · Category: Regulatory
195th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Feb 28, 2019 · federalregister.gov · Category: Regulatory
Information Letter 02-27-2019 — Application of the authorized representative provisions of 29 CFR 2560.503-1, regarding the designation of an authorized representative for the initial claim for benefits, an appeal of an adverse benefit determination, or both. Feb 27, 2019 · dol.gov · Category: Regulatory
Exemption Involving UBS Assets Management (Americas) Inc.; UBS Realty Investors LLC; UBS Hedge Fund Solutions LLC; UBS O'Connor LLC; and Certain Future Affiliates in UBS's Asset Management and Global Wealth Management U.S. Divisions (Collectively, the Applicants or the UBS QPAMs) Located in Chicago, Illinois; Hartford, Connecticut; New York, New York; and Chicago, Illinois, Respectively Feb 26, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 5306 Feb 26, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Revenue Ruling 2000-35 Feb 26, 2019 · federalregister.gov · Category: Regulatory
Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Feb 25, 2019 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Financial and Actuarial Information Reporting Feb 19, 2019 · federalregister.gov · Category: Regulatory
Proposed Exemption Involving UBS Assets Management (Americas) Inc.; UBS Realty Investors LLC; UBS Hedge Fund Solutions LLC; UBS O'Connor LLC; and Certain Future Affiliates in UBS's Asset Management and Global Wealth Management U.S. Divisions (collectively, the Applicants or the UBS QPAMs) Located in Chicago, Illinois; Hartford, Connecticut; New York, New York; and Chicago, Illinois, Respectively Feb 13, 2019 · federalregister.gov · Category: Regulatory
Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Feb 6, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA Feb 4, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 8905 Feb 4, 2019 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Form 5316 Feb 1, 2019 · federalregister.gov · Category: Regulatory
Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 Jan 23, 2019 · federalregister.gov · Category: Regulatory
Rev. Proc. 2019-1 — This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)… Jan 2, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-3 — This procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the… Jan 2, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office Jan 2, 2019 · irs.gov · Category: Regulatory
Rev. Proc. 2019-7 — Areas in which rulings will not be issued Jan 2, 2019 · irs.gov · Category: Regulatory
