2023 Mortality Rates and Tables for DB Plans
The IRS has issued Notice 2022-22, containing “mortality improvement rates” and “static mortality tables” to be used in certain liability determinations for defined benefit (DB) pension plans.
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).
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.
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.
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.
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).
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.
IRS Releases Proposed Required Minimum Distribution Regulations
After a two year wait, we have guidance regarding certain changes brought about by the SECURE Act.
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).
Proposed RMD Regulations Initial Highlights
The Internal Revenue Service has released proposed regulations related to required minimum distributions.
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