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 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 Procedure 2013-8 (user fees)
2013 annual EP/EO revenue procedure on user fees. 2013-1 I.R.B. 237.
Revenue Procedure 2013-6 (determination letters)
2013 annual EP determination letter revenue procedure. 2013-1 I.R.B. 198. Corrected by Announcement 2013-13, 2013-9 I.R.B. 532, and revised by Announcement 2013-15, 2013, I.R.B. 652.
Revenue Procedure 2013-5 (technical advice)
2013 annual EP/EO revenue procedure on technical advice. 2013-1 I.R.B. 170.
Revenue Procedure 2013-4 (private letter rulings)
2013 annual EP/EO revenue procedure on letter rulings. 2013-1 I.R.B. 126.
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.
