irs

The IRS has posted at its website the 2021 tax year version of Form 1099-R and Form 5498. 

The IRS has issued Revenue Ruling 2020-23 to address how employers may terminate 403(b) plans that contain custodial accounts. 

The IRS has posted Notice 2020-87, guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations. 

The IRS has published final regulations updating life expectancy tables that are used for required minimum distributions (RMDs) and for other purposes.

The IRS has clarified that contributions to single-employer DB plans due January 1, 2021, under the CARES Act are considered timely if they are made no later than January 4, 2021.

Federal agencies jointly issue final rule on transparency in healthcare coverage intended to make healthcare price information accessible for comparison-shopping.

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.

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.

The IRS has inflation-adjusted amounts for various provisions of the Internal Revenue Code (IRC), including employer-provided welfare benefits.

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.