The IRS has released Announcement 2023-6, stating that it expects to issue opinion letters for pre-approved defined benefit plans that were filed with the IRS during the third remedial amendment cycle.
FEMA issued a disaster declaration on February 5, 2023, for severe winter storms, snowstorms, and straight-line winds in North Dakota.
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, flooding and landslides in California.
The IRS has issued Notice 2023-12, 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 2023-03, which contains the applicable federal rates (AFR) for February 2023.
The IRS has issued Revenue Procedure (Rev. Proc.) 2023-4, which updates guidance on determination letter submission procedures.
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.