Rev. Proc. 2026-1 — This revenue procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt… Rules Dec 29, 2025 · irs.gov
Rev. Proc. 2026-3 — This revenue procedure provides a revised list of areas under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and… Rules Dec 29, 2025 · irs.gov
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and… Rules Dec 29, 2025 · irs.gov
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption Rules Dec 23, 2025 · federalregister.gov
Notice 2025-60 — 2025 Required Amendments List for Qualified and Section 403(b) Plans Rules Dec 22, 2025 · irs.gov
Notice 2025-68 — This notice informs taxpayers that the Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts) and related sections of the Code Rules Dec 22, 2025 · irs.gov
Income of Foreign Governments and of International Organizations Rules Dec 15, 2025 · federalregister.gov
Income of Foreign Governments and of International Organizations Rules Dec 15, 2025 · federalregister.gov
Notice 2025-67 — 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living Rules Dec 1, 2025 · irs.gov
Proposed Exemption for Certain Prohibited Transactions Involving Hawai'i Pacific Health and Its Subsidiary, Straub Clinic & Hospital Located in Honolulu, Hawaii Rules Nov 26, 2025 · federalregister.gov
Proposed Exemption From Certain Prohibited Transactions Involving Liberty Latin America 401(k) Savings Plan (the Plan or the Applicant) Located in Denver, CO Rules Nov 26, 2025 · federalregister.gov
Agency Information Collection Activities; Comment Request on Burden Related to Guidance Governing Practice Before the Internal Revenue Service Rules Nov 19, 2025 · federalregister.gov
Notice 2025-65 — This notice provides the indexing factors 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 after… Rules Nov 17, 2025 · irs.gov
Notice 2025-61 — Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research… Rules Nov 3, 2025 · irs.gov
Rev. Proc. 2025-32 — This revenue procedure modifies certain sections of Rev. Proc. 2024-40, 2024-45 I.R.B. 1100, to reflect the amendments to the Internal Revenue Code (Code) by Public Law 119-21, 139 Stat. 72 (July 4… Rules Nov 3, 2025 · irs.gov
T.D. 10033 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up contributions) under section 414(v) of… Rules Sep 29, 2025 · irs.gov
Miscellaneous Corrections, Clarifications, and Improvements; Correction Rules Sep 26, 2025 · federalregister.gov
