irs guidance

The IRS has announced the postponement of certain tax-related deadlines for victims of severe winter storms, flooding, and mudslides in California.

The IRS has announced the postponement of certain tax-related deadlines for victims of severe winter storm in New York.

The IRS has released a proposed rule titled Use of an Electronic Medium to Make Participant Elections and Spousal Consents.

A final rule from the IRS titled “Electronically Filed Returns” has left The Office of Management and Budget.

The IRS has announced the postponement of certain tax-related deadlines for victims of Hurricane Nicole in Florida.

The IRS has issued Notice 2023-5, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

The IRS has issued Revenue Ruling 2023-1, which contains the applicable federal rates (AFR) for January 2023.

IRS will not enforce 50% excess accumulation penalty tax for certain beneficiaries.

Earlier this year, the IRS released proposed regulations to update the mortality tables that are used to calculate minimum required contributions for single-employer defined benefit (DB) pension plans.

The DOL’s EBSA, the IRS, and the PBGC jointly released the 2022 Form 5500, Annual Return/Report of Employee Benefit Plan, and the 2022 Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.