IRS Issues Final Life Expectancy Regulations
The IRS has published final regulations updating life expectancy tables that are used for required minimum distributions (RMDs) and for other purposes.
Spousal, Annuity Rights for 403(b) Distributions
The IRS has requested comments on spousal, annuity rights for in-kind 403(b) distributions of terminating plans.
Updated Life Expectancy Tables Published
The IRS has provided updated life expectancy tables.
IRS Updates Life Expectancy Tables for Determining RMDs
The IRS has issued a pre-publication version of final regulations that update life expectancy tables for determining RMDs for tax-qualified retirement savings arrangements.
In-Kind Distribution of Terminating 403(b) Accounts
The IRS has issued a ruling describing the status and tax treatment of certain 403(b)(7) custodial accounts belonging to participants or beneficiaries of terminating 403(b) plans.
IRS Updates California Wildfire-Related Deadline Extensions
The IRS has updated previously-issued Announcement CA-2020-07, which describes the postponement of deadlines for victims of California wildfires that began on September 4, 2020.
IRS Announces Louisiana Hurricane-Related Deadline Extensions
The IRS has issued Announcement LA-2020-05, which describes the postponement of deadlines for victims of Hurricane Delta, damage from which began on October 6, 2020.
2021 Retirement Savings Limitations Released
The IRS has issued Notice 2020-79, which contains the 2021 retirement savings plan limitations.
IRS Revises Rollover Self-Certification Rules
The IRS has issued modified guidance for taxpayers to self-certify their eligibility for an extension of the 60-day deadline to complete an otherwise-eligible rollover.
New Guidance on Escheated Retirement Plan Account
The IRS has issued guidance for qualified retirement plans that escheat certain accounts of unresponsive or missing participants or beneficiaries to state unclaimed property funds.
No Results
