The Internal Revenue Service has released Notice 2024-02, which provides guidance in a question and answer format regarding several provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0).
The IRS has issued Revenue Ruling 2024-03, which contains the applicable federal rates (AFR) for February 2024.
The Internal Revenue Service has issued Notice 2024-21, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
The IRS has released Notice 2024-22, providing guidance on anti-abuse rules under Section 127 of the SECURE 2.0 Act with respect to Pension-Linked Emergency Savings Accounts.
The IRS has issued its final rule specifying the methodology used to develop the corporate bond yield curve.
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on December 23, 2023, for Utah flooding.
The IRS has announced the postponement of certain tax-related deadlines for victims of Tennessee storms and tornadoes.
The IRS has issued Notice 2024-3, which contains the 2023 cumulative list of changes in requirements that must be taken into account by drafters of pre-approved defined contribution retirement plan documents for Cycle 4.
The IRS has released Notice 2024-2, Miscellaneous Changes Under the SECURE 2.0 Act of 2022.
The IRS has released final regulations that provide de minimis error safe harbor exceptions to penalties for failure to file correct information returns or furnish correct payee statements.