irs

The IRS has announced the postponement of certain tax-related deadlines for victims of Tennessee storms and tornadoes. 

The IRS has issued Notice 2024-3, which contains the 2023 cumulative list of changes in requirements that must be taken into account by drafters of pre-approved defined contribution retirement plan documents for Cycle 4.

The IRS has released Notice 2024-2, Miscellaneous Changes Under the SECURE 2.0 Act of 2022.

The IRS has released final regulations that provide de minimis error safe harbor exceptions to penalties for failure to file correct information returns or furnish correct payee statements.

The IRS has issued Revenue Ruling 2024-1, containing the covered compensation tables for the 2024 plan year.

The IRS has issued Revenue Ruling 2024-02, which contains the applicable federal rates (AFR) for January 2024.

The IRS has issued Notice 2024-04, which contains updated guidance on factors used in certain DB pension plan minimum funding and present value calculations.

The Federal Emergency Management Agency issued a disaster declaration on December 13, 2023, for Tennessee severe storms and tornadoes, for the incident period of December 9, 2023.

The Internal Revenue Service has released a proposed regulation reflecting statutory changes related to long-term, part-time  employees made by the SECURE Act of 2019 (SECURE Act) and the SECURE 2.0 Act of 2022 (SECURE 2.0).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of taxpayers impacted by elevated levels of lead and copper in water supply in Saint Croix, US Virgin Islands.