Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2023-40, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
IRS Invites Recommendations for Priority Guidance Plan
The Department of the Treasury and the Internal Revenue Service are soliciting recommendations for items to be included on the 2023-2024 Priority Guidance Plan.
Deadline Relief for California Severe Winter Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe winter storms, straight-line winds, flooding, landslides, and mudslides in California.
IRS Releases Proposed Forfeiture Guidance
The IRS recently released proposed regulations regarding the use of forfeitures within qualified retirement plans.
Deadline Relief for Florida Severe Storms, Tornadoes, and Flooding
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, tornadoes, and flooding in Florida.
Draft Instructions for Determination Filings of Modified Nonstandardized Pre-Approved Plans Released
The IRS has published a June 2023 draft of instructions for Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans.
Disaster Assistance May Be Available for Oklahoma Severe Storms
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 24, 2023, for Oklahoma severe storms.
Deadline Relief for Oklahoma Severe Storms
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and tornadoes in Oklahoma.
IRS Announces Cycle 4 Pre-approved Plan Submission Period
The April 20, 2023, publication of Employee Plans News provides details for plan document restatement deadlines.
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2023-33, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
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