Use of an Electronic Medium To Make Participant Elections and Spousal Consents Dec 30, 2022 · federalregister.gov · Category: Regulatory
Exception for Interests Held by Foreign Pension Funds Dec 29, 2022 · federalregister.gov · Category: Regulatory
Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities Dec 29, 2022 · federalregister.gov · Category: Regulatory
Rev. Proc. 2022-42 — This revenue procedure sets forth the procedures under § 30D(d)(3) for qualified manufacturers to enter into a written agreement with the Secretary under which such a manufacturer agrees to make… Dec 27, 2022 · irs.gov · Category: Regulatory
Rev. Rul. 2022-24 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2023 plan year Dec 19, 2022 · irs.gov · Category: Regulatory
Posting of Hearing Transcript Regarding Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) and Closing of Reopened Comment Period Dec 16, 2022 · federalregister.gov · Category: Regulatory
Solicitation of Nominations for Appointment to the Advisory Committee of the Pension Benefit Guaranty Corporation Dec 16, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collections for OMB Review; Comment Request; Payment of Premiums; Termination Premium Dec 12, 2022 · federalregister.gov · Category: Regulatory
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age Dec 7, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-62 — This notice sets forth the 2022 Required Amendments List (2022 RA List) Dec 5, 2022 · irs.gov · Category: Regulatory
Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights Dec 1, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-59 — Sections 4375 & 4376 – Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376 Nov 28, 2022 · irs.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Special Financial Assistance Information Nov 28, 2022 · federalregister.gov · Category: Regulatory
Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal Nov 23, 2022 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving the Children's Hospital of Philadelphia Pension Plan for Union-Represented Employees Located in Philadelphia, PA Nov 22, 2022 · federalregister.gov · Category: Regulatory
Announcement 2022-22 — This announcement contains a correction to Notice 2022-41, 2022-43 I.R.B. 304 (Oct. 24, 2022), which contains a typographical error in the “GUIDANCE” section Nov 21, 2022 · irs.gov · Category: Regulatory
Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program Nov 21, 2022 · federalregister.gov · Category: Regulatory
Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determination letter application to the Internal… Nov 21, 2022 · irs.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transaction Restrictions Involving Citigroup, Inc. (Citigroup or the Applicant); Located in New York, New York Nov 16, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Termination of Single-Employer Plans, Missing Participants Nov 15, 2022 · federalregister.gov · Category: Regulatory
Actuarial Assumptions for Determining an Employer's Withdrawal Liability Nov 10, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-53 — Certain Required Minimum Distributions for 2021 and 2022 Nov 7, 2022 · irs.gov · Category: Regulatory
Notice 2022-55 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans Nov 7, 2022 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Financial and Actuarial Information Reporting Nov 7, 2022 · federalregister.gov · Category: Regulatory
REG-100719-21 — User Fees Relating to Enrolled Actuaries Nov 7, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-38 — This revenue procedure sets forth inflation-adjusted items for 2023 for various Code provisions as in effect on October 18, 2022 Nov 7, 2022 · irs.gov · Category: Regulatory
214th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Nov 4, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series) Nov 4, 2022 · federalregister.gov · Category: Regulatory
Quarterly Publication of Individuals, Who Have Chosen To Expatriate Oct 26, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-41 — Additional Permitted Election Changes for Health Coverage under Section 125 Cafeteria Plans Oct 24, 2022 · irs.gov · Category: Regulatory
Notice 2022-46 — Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this notice requests comments related to the clean vehicles… Oct 24, 2022 · irs.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transaction Restrictions Involving JPMorgan Chase Co. (JPMC or the Applicant) Located in New York, New York Oct 20, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect the provisions of section 2202 of the… Oct 17, 2022 · irs.gov · Category: Regulatory
Posting of Hearing Transcript Regarding Proposed Amendment to Exemption Procedures Regulation and Closing of Reopened Comment Period Oct 17, 2022 · federalregister.gov · Category: Regulatory
Actuarial Assumptions for Determining an Employer's Withdrawal Liability Oct 14, 2022 · federalregister.gov · Category: Regulatory
Affordability of Employer Coverage for Family Members of Employees Oct 13, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Multiple Internal Revenue Service (IRS) Information Collection Requests Related to the Annual Return/Report of Employee Benefit Plan and Payment of Pension Plan Excise Taxes Oct 5, 2022 · federalregister.gov · Category: Regulatory
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Sep 29, 2022 · 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 28, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms Sep 28, 2022 · federalregister.gov · Category: Regulatory
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers Sep 28, 2022 · federalregister.gov · Category: Regulatory
213th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Sep 23, 2022 · federalregister.gov · Category: Regulatory
Initial Regulatory Flexibility Analysis for Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) Sep 16, 2022 · federalregister.gov · Category: Regulatory
Request for Information; Advanced Explanation of Benefits and Good Faith Estimate for Covered Individuals Sep 16, 2022 · federalregister.gov · Category: Regulatory
Resolution of Federal Tax Controversies by the Independent Office of Appeals Sep 13, 2022 · federalregister.gov · Category: Regulatory
T.D. 9965 — This document sets forth regulations regarding certain requirements regarding implementation of the protections against balance billing provided under the No Surprises Act Sep 12, 2022 · irs.gov · Category: Regulatory
Comment Period Extension and Hearing Notice for Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) Sep 7, 2022 · federalregister.gov · Category: Regulatory
Information Letter 09-07-2022 — Information letter discussing the SECURE Act amendments to ERISA relating to the bonding requirements under ERISA section 412 that apply to pooled employer plans. Sep 7, 2022 · dol.gov · Category: Regulatory
Interpretive Bulletin Relating to the Independence of Employee Benefit Plan Accountants Sep 6, 2022 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving Comcast Corporation (Comcast or the Applicant) Located in Philadelphia, PA Sep 2, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series) Aug 29, 2022 · federalregister.gov · Category: Regulatory
Proposed Exemptions From Certain Prohibited Transaction Restrictions Aug 24, 2022 · federalregister.gov · Category: Regulatory
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 Act, 2020, Pub. L. 116-94, 133 Stat. 2534… Aug 22, 2022 · irs.gov · Category: Regulatory
Reopening of Comment Period and Hearing Regarding Proposed Amendment to Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications Aug 22, 2022 · federalregister.gov · Category: Regulatory
Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies Aug 19, 2022 · federalregister.gov · Category: Regulatory
Disclosure of Information to State Officials Regarding Tax-Exempt Organizations Aug 16, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Special Financial Assistance Information Aug 11, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Employee Plans Compliance Resolution System Aug 9, 2022 · federalregister.gov · Category: Regulatory
212th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Jul 28, 2022 · federalregister.gov · Category: Regulatory
Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) Jul 27, 2022 · federalregister.gov · Category: Regulatory
Rev. Rul. 2022-13 — Applicability of section 432(b)(7) following a merger involving a multiemployer defined benefit plan that has received special financial assistance Jul 25, 2022 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Request for Public Comment Jul 22, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Application for Approval of Prototype or Employer Sponsored Individual Retirement Account Jul 22, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-31 — Guidance Regarding the Changes Made by the American Rescue Plan Act to the Election of Alternative Minimum Funding Standards for Community Newspaper Plans under Section 430(m) Jul 18, 2022 · irs.gov · Category: Regulatory
Announcement of OMB Approvals of Information Collections Jul 14, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration Jul 14, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Notices Following a Substantial Cessation of Operations Jul 14, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for IRS Notice 97-45 Jul 13, 2022 · federalregister.gov · Category: Regulatory
Rev. Proc. 2022-25 — This procedure provides specifications for the private printing of red-ink substitutes for the 2022 revisions of certain information returns Jul 5, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-28 — The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section 4980(c)(2) of the Code Jul 5, 2022 · irs.gov · Category: Regulatory
Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans; Hearing Cancellation Jun 24, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Comment Request for Forms 8554 and 8554-EP Jun 16, 2022 · federalregister.gov · Category: Regulatory
211th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Jun 10, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals Jun 7, 2022 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests May 31, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-27 — Extension of Temporary Relief from the Physical Presence Requirement Through December 31, 2022 May 31, 2022 · irs.gov · Category: Regulatory
Proposed Collection; Comment Request for Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits May 31, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collections for OMB Review; Comment Request; Multiemployer Plan Regulations May 17, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-22 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2023 and… May 16, 2022 · irs.gov · Category: Regulatory
REG-106384-20 — Mortality Tables for Determining Present Value under Defined Benefit Pension Plans May 16, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-24 — This revenue procedure provides the 2023 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made… May 16, 2022 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Notices Following a Substantial Cessation of Operations May 9, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Request for Coverage Determination Form May 9, 2022 · federalregister.gov · Category: Regulatory
Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests May 5, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration May 2, 2022 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests Apr 28, 2022 · federalregister.gov · Category: Regulatory
Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Apr 28, 2022 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Medical Exception Request Apr 25, 2022 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Request for Public Comment on Revisions to the National Medical Support Notice-Part B Apr 20, 2022 · federalregister.gov · Category: Regulatory
Exemption for Certain Prohibited Transaction Restrictions Involving Credit Suisse Group AG (CSG or the Applicant), Located in Zurich, Switzerland Apr 19, 2022 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving Phillips 66 Company (Phillips 66 or the Applicant) Located in Houston, TX Apr 19, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Requesting Comments on Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4 Apr 19, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Requesting Comments on Form 5316 Apr 15, 2022 · federalregister.gov · Category: Regulatory
Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications Apr 12, 2022 · federalregister.gov · Category: Regulatory
210th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Apr 5, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-11 — The notice provides an indexing factor for the qualifying payment amount for items and services furnished in 2022 for purposes of sections 9816 and 9817 of the Internal Revenue Code, as added by the… Apr 4, 2022 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals Mar 30, 2022 · federalregister.gov · Category: Regulatory
Announcement 2022-6 — Temporary Suspension of IRS Prototype IRA Opinion Letter Program Mar 28, 2022 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Request for Public Comment Mar 17, 2022 · federalregister.gov · Category: Regulatory
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction Mar 17, 2022 · federalregister.gov · Category: Regulatory
Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications Mar 15, 2022 · federalregister.gov · Category: Regulatory
Proposed Exemptions From Certain Prohibited Transaction Restrictions Mar 9, 2022 · federalregister.gov · Category: Regulatory
Amendments to Class Prohibited Transaction Exemptions To Remove Credit Ratings Pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act Mar 8, 2022 · federalregister.gov · Category: Regulatory
Proposed Collection; Requesting Comments on Form 8717 and Form 8717-A Mar 8, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collections for OMB Review; Comment Request; Multiemployer Plan Regulations Mar 8, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Request for Coverage Determination Form Mar 1, 2022 · federalregister.gov · Category: Regulatory
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Mar 1, 2022 · federalregister.gov · Category: Regulatory
User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination Mar 1, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-8 — 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans Feb 14, 2022 · irs.gov · Category: Regulatory
Request for Information on Possible Agency Actions to Protect Life Savings and Pensions from Threats of Climate-Related Financial Risk Feb 14, 2022 · federalregister.gov · Category: Regulatory
Withdrawal of Prior Notice; Proposed Submission of Information Collection for OMB Review; Comment Request; Medical Exception Request Feb 14, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-6 — This notice updates the life expectancy and mortality tables used to determine substantially equal periodic payments under the methods set forth in Rev. Rul. 2002-62 and provides a 5 percent floor on… Jan 31, 2022 · irs.gov · Category: Regulatory
Proposed Collection; Comment Request for Application for Determination for Terminating Plan, and Distributable Benefits From Employee Pension Benefit Plans Jan 31, 2022 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Medical Exception Request Jan 28, 2022 · federalregister.gov · Category: Regulatory
Rev. Rul. 2022-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2022 plan year Jan 24, 2022 · irs.gov · Category: Regulatory
Withdrawal of Notice of Proposed Exemption Involving the Retirement System of the American National Red Cross Located in Washington, DC Jan 24, 2022 · federalregister.gov · Category: Regulatory
Rev. Proc. 2022-11 — The revenue procedure provides the indexing factor to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or… Jan 18, 2022 · irs.gov · Category: Regulatory
Adjustment of Civil Penalties for Inflation Jan 14, 2022 · federalregister.gov · Category: Regulatory
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5310-A Jan 11, 2022 · federalregister.gov · Category: Regulatory
Notice 2022-1 — Instructions for Lenders and Loan Servicers Regarding Certain Discharged Student Loans Jan 10, 2022 · irs.gov · Category: Regulatory
Notice 2022-4 — Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376 Jan 10, 2022 · irs.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transaction Restrictions Involving Credit Suisse Group AG (CSG or the Applicant), Zurich, Switzerland Jan 10, 2022 · federalregister.gov · Category: Regulatory
Rev. Proc. 2022-1 — This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt… Jan 3, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-3 — The revenue 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… Jan 3, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government… Jan 3, 2022 · irs.gov · Category: Regulatory
Rev. Proc. 2022-7 — Areas in which rulings will not be issued, Associate Chief Counsel (International) Jan 3, 2022 · irs.gov · Category: Regulatory
