irs guidance

Additional 403(b) Plan Document Guidance Released

The IRS has released a revised Section 403(b) Pre-Approved Plans Listing of Required Modifications and Information Package (April 2022).

FuturePlan ERISA Team

IRS

IRS Guidance

IRS Announces Applicable Federal Rates for May 2022

The IRS has issued Revenue Ruling 2022-9, which contains the applicable federal rates (AFR) for May 2022.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

Defined Contribution Plan

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2022-16, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Benefit Plan

Deadline Relief for Puerto Rico for Severe Storms

The IRS has issued a news release announcing the postponement of certain tax-related deadlines for victims of severe storms, flooding, and landslides in Puerto Rico.

FuturePlan ERISA Team

IRS

IRS Guidance

IRS Issues Proposed MEP Rule

The IRS has released a proposed rule regarding the “unified plan rule” (also referred to as “one bad apple rule”) for multiple employer plans (MEPs).

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Contribution Plan

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2022-14, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Benefit Plan

IRS Releases Proposed Required Minimum Distribution Regulations

After a two year wait, we have guidance regarding certain changes brought about by the SECURE Act.

FuturePlan ERISA Team

IRS

IRS Guidance

SECURE Act

Defined Contribution Plan

Defined Benefit Plan

IRA

IRS Issues User Fee Guidance for EAs and ERPAs

The IRS has issued a proposed rule to increase the renewal fee for Enrolled Agents (EA) and Enrolled Retirement Plan Agents (ERPA).

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Contribution Plan

Proposed RMD Regulations Initial Highlights

The Internal Revenue Service has released proposed regulations related to required minimum distributions.

FuturePlan ERISA Team

IRA

IRS

IRS Guidance

SECURE Act

Defined Contribution Plan

IRS Priority Guidance Plan Includes Retirement Items

The IRS has issued its 2021-2022 2nd Quarter guidance plan update, in which it describes guidance projects in the current fiscal year.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

Defined Contribution Plan

Defined Benefit Plan

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