Delinquent Filer Voluntary Compliance Program Dec 31, 2025 · federalregister.gov · Category: Regulatory
Rev. Proc. 2026-1 — This revenue procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt… Dec 29, 2025 · irs.gov · Category: Regulatory
Rev. Proc. 2026-3 — This revenue procedure provides a revised list of areas under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and… Dec 29, 2025 · irs.gov · Category: Regulatory
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and… Dec 29, 2025 · irs.gov · Category: Regulatory
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption Dec 23, 2025 · federalregister.gov · Category: Regulatory
Notice 2025-60 — 2025 Required Amendments List for Qualified and Section 403(b) Plans Dec 22, 2025 · irs.gov · Category: Regulatory
Notice 2025-68 — This notice informs taxpayers that the Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts) and related sections of the Code Dec 22, 2025 · irs.gov · Category: Regulatory
Entities Wholly Owned by Indian Tribal Governments Dec 16, 2025 · federalregister.gov · Category: Regulatory
Income of Foreign Governments and of International Organizations Dec 15, 2025 · federalregister.gov · Category: Regulatory
Income of Foreign Governments and of International Organizations Dec 15, 2025 · federalregister.gov · Category: Regulatory
REG-124791-11 — Furnishing Identifying Number of Tax Return Preparer Dec 15, 2025 · irs.gov · Category: Regulatory
Notice 2025-67 — 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living Dec 1, 2025 · irs.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transactions Involving Hawai'i Pacific Health and Its Subsidiary, Straub Clinic & Hospital Located in Honolulu, Hawaii Nov 26, 2025 · federalregister.gov · Category: Regulatory
Proposed Exemption From Certain Prohibited Transactions Involving Liberty Latin America 401(k) Savings Plan (the Plan or the Applicant) Located in Denver, CO Nov 26, 2025 · federalregister.gov · Category: Regulatory
Excise Tax on Repurchase of Corporate Stock Nov 24, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on Burden Related to Guidance Governing Practice Before the Internal Revenue Service Nov 19, 2025 · federalregister.gov · Category: Regulatory
Notice 2025-65 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after… Nov 17, 2025 · irs.gov · Category: Regulatory
Notice 2025-61 — Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research… Nov 3, 2025 · irs.gov · Category: Regulatory
Rev. Proc. 2025-32 — This revenue procedure modifies certain sections of Rev. Proc. 2024-40, 2024-45 I.R.B. 1100, to reflect the amendments to the Internal Revenue Code (Code) by Public Law 119-21, 139 Stat. 72 (July 4… Nov 3, 2025 · irs.gov · Category: Regulatory
Domestically Controlled Qualified Investment Entities Oct 21, 2025 · federalregister.gov · Category: Regulatory
Preparer Tax Identification Number (PTIN) User Fee Update Sep 30, 2025 · federalregister.gov · Category: Regulatory
T.D. 10033 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up contributions) under section 414(v) of… Sep 29, 2025 · irs.gov · Category: Regulatory
Miscellaneous Corrections, Clarifications, and Improvements; Correction Sep 26, 2025 · federalregister.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transactions Involving the International Union of Operating Engineers Local Union 627 Training Fund of Oklahoma (the Plan or the Applicant) Located in Oklahoma City, OK Sep 10, 2025 · federalregister.gov · Category: Regulatory
REG-132805-17 — Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits Aug 25, 2025 · irs.gov · Category: Regulatory
Miscellaneous Corrections, Clarifications, and Improvements; Correction Aug 22, 2025 · federalregister.gov · Category: Regulatory
Proposed Exemption for Certain Prohibited Transactions Involving Mid-America Carpenters Regional Council Apprentice and Training Fund (the Fund) Located in St. Louis, Missouri Aug 22, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on Form 8955-SSA Aug 21, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Requesting Comments on Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Account Aug 19, 2025 · federalregister.gov · Category: Regulatory
Miscellaneous Corrections, Clarifications, and Improvements Aug 15, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Notification of Public; Withdrawal Aug 12, 2025 · federalregister.gov · Category: Regulatory
Exemption for Certain Prohibited Transactions Involving Northern Trust Corporation (Together With Its Current and Future Affiliates, Northern or the Applicant) Located in Chicago, IL Aug 12, 2025 · federalregister.gov · Category: Regulatory
Exemption for the Royal Bank of Canada and Its Current and Future Affiliates (Collectively, RBC or the Applicant) Located in Toronto, Ontario, Canada Aug 12, 2025 · federalregister.gov · Category: Regulatory
Removal of Definition of “Plan Assets”-Insurance Company General Accounts; Withdrawal Aug 12, 2025 · federalregister.gov · Category: Regulatory
Selection of Annuity Providers-Safe Harbor for Individual Account Plans; Withdrawal Aug 12, 2025 · federalregister.gov · Category: Regulatory
Rev. Proc. 2025-26 — This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code Aug 11, 2025 · irs.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums; Termination Premium Aug 4, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series) Aug 4, 2025 · federalregister.gov · Category: Regulatory
Rev. Rul. 2025-15 — The revenue ruling provides guidance on withholding and reporting issues relating to uncashed qualified retirement plan distribution checks and replacement checks Aug 4, 2025 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests Aug 1, 2025 · federalregister.gov · Category: Regulatory
Pooled Employer Plans: Big Plans for Small Businesses Jul 29, 2025 · federalregister.gov · Category: Regulatory
Notice 2025-40 — Updated Static Mortality Tables for Defined Benefit Pension Plans for 2026 Jul 28, 2025 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance Jul 25, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms Jul 25, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance Jul 23, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Notification of Public Jul 21, 2025 · federalregister.gov · Category: Regulatory
Rev. Proc. 2025-22 — This procedure provides specifications for the private printing of red-ink substitutes for the 2025 revisions of certain information returns Jul 21, 2025 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance Jul 16, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Request for Public Comment Jul 11, 2025 · federalregister.gov · Category: Regulatory
Exemption for Certain Prohibited Transactions Involving Meta Platforms, Inc. (Meta) Located in Menlo Park, CA Jul 8, 2025 · federalregister.gov · Category: Regulatory
Removal of Definition of “Plan Assets”-Insurance Company General Accounts Jul 1, 2025 · federalregister.gov · Category: Regulatory
Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 Jul 1, 2025 · federalregister.gov · Category: Regulatory
Selection of Annuity Providers-Safe Harbor for Individual Account Plans Jul 1, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Requesting Comments Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4. Jun 26, 2025 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals Jun 13, 2025 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration Jun 13, 2025 · federalregister.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Notices Following a Substantial Cessation of Operations Jun 13, 2025 · federalregister.gov · Category: Regulatory
Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule Jun 2, 2025 · federalregister.gov · Category: Regulatory
Rev. Proc. 2025-21 — Section 12.02 of Rev. Proc. 2024-32 specifies that, in conjunction with the replacement of the generally applicable mortality tables, certain plan sponsors that wish to continue using plan-specific… May 27, 2025 · irs.gov · Category: Regulatory
Rev. Proc. 2025-19 — This revenue procedure provides the 2026 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made… May 19, 2025 · irs.gov · Category: Regulatory
Submission of Information Collection for OMB Review; Comment Request; Request for Coverage Determination Form May 16, 2025 · federalregister.gov · Category: Regulatory
Submission of Information Collections for OMB Review; Comment Request; Multiemployer Plan Regulations May 16, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Requesting Comments on Form 5316 May 7, 2025 · federalregister.gov · Category: Regulatory
Notice 2025-22 — This notice starts the process of eliminating extraneous and unnecessary Internal Revenue Bulletin (IRB) guidance by identifying and obsoleting nine IRB guidance documents May 5, 2025 · irs.gov · Category: Regulatory
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5310-A May 2, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests Apr 25, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Requesting Comments on Form 8717 and Form 8717-A Apr 18, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Requesting Comments Forms 5310, Application for Determination for Terminating Plan; and Form 6088, Distributable Benefits From Employee Pension Benefit Plans Apr 14, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Notices Following a Substantial Cessation of Operations Apr 8, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals Apr 8, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Filings for Reconsideration Apr 8, 2025 · federalregister.gov · Category: Regulatory
Agency Collection Activities; Comment Request for Online Letter Applications for Pre-Approved Plans Mar 31, 2025 · federalregister.gov · Category: Regulatory
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests Mar 28, 2025 · federalregister.gov · Category: Regulatory
Announcement 2025-8 — U.S.-Switzerland Competent Authority Arrangement Mar 24, 2025 · irs.gov · Category: Regulatory
Proposed Collection; Comment Request for Regulation Project Mar 18, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collection for OMB Review; Comment Request; Request for Coverage Determination Form Mar 10, 2025 · federalregister.gov · Category: Regulatory
Proposed Submission of Information Collections for OMB Review; Comment Request; Multiemployer Plan Regulations Mar 10, 2025 · federalregister.gov · Category: Regulatory
Amendment To Extend Effective Dates for Prohibited Transaction Exemptions: Royal Bank of Canada, Toronto, Canada; Northern Trust Corporation, Chicago, Illinois Mar 5, 2025 · federalregister.gov · Category: Regulatory
REG-110878-24 — Enhancing Coverage of Preventive Services Under the Affordable Care Act Feb 24, 2025 · irs.gov · Category: Regulatory
Proposed Amendment To Extend the Effective Dates for Prohibited Transaction Exemption (PTE) 2016-10 Involving Royal Bank of Canada (Together With Its Current and Future Affiliates, RBC) Located in Toronto, Canada, and PTE 2016-11 Involving Northern Trust Corporation (Together With Its Current and Future Affiliates, Northern) Located in Chicago, Illinois Feb 21, 2025 · federalregister.gov · Category: Regulatory
Notice 2025-12 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after… Feb 18, 2025 · irs.gov · Category: Regulatory
REG-100669-24 — Automatic Enrollment Requirements Under Section 414A Feb 18, 2025 · irs.gov · Category: Regulatory
REG-118988-22 — Certain Employee Remuneration in Excess of $1,000,000 under Internal Revenue Code Section 162(m) Feb 18, 2025 · irs.gov · Category: Regulatory
REG-124930-21 — Coverage of Certain Preventive Services Under the Affordable Care Act Feb 10, 2025 · irs.gov · Category: Regulatory
Rev. Rul. 2025-4 — This revenue ruling provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program… Feb 10, 2025 · irs.gov · Category: Regulatory
Announcement 2025-6 — Pilot Program Changes to Fast Track Settlement Jan 27, 2025 · irs.gov · Category: Regulatory
Proposed Collection; Comment Request for Regulation Project Jan 24, 2025 · federalregister.gov · Category: Regulatory
Announcement of OMB Approvals of Information Collections Jan 21, 2025 · federalregister.gov · Category: Regulatory
Miscellaneous Corrections, Clarifications, and Improvements Jan 21, 2025 · federalregister.gov · Category: Regulatory
Proposed Exemption From Certain Prohibited Transaction Restrictions Involving Northern Trust Corporation (Together With its Current and Future Affiliates, Northern or the Applicant) Located in Chicago, IL Jan 21, 2025 · federalregister.gov · Category: Regulatory
T.D. 10018 — These final regulations amend consolidated return regulations and controlled group of corporations regulations to reflect statutory changes, modernize language, and enhance clarity Jan 20, 2025 · irs.gov · Category: Regulatory
Proposed Exemption for the Royal Bank of Canada and Its Current and Future Affiliates (Collectively, RBC or the Applicant) Located in Toronto, Ontario, Canada Jan 17, 2025 · federalregister.gov · Category: Regulatory
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations Jan 16, 2025 · federalregister.gov · Category: Regulatory
Enhancing Coverage of Preventive Services Under the Affordable Care Act Jan 15, 2025 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving Boilermakers Western States Apprenticeship Fund, Located in Page, Arizona Jan 15, 2025 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving Memorial Sloan Kettering Cancer Center (MSKCC or the Applicant) Located in New York, New York Jan 15, 2025 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving UBS AG (UBS), Located in Zurich, Switzerland Jan 15, 2025 · federalregister.gov · Category: Regulatory
Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program Jan 15, 2025 · federalregister.gov · Category: Regulatory
Resolution of Federal Tax Controversies by the Independent Office of Appeals Jan 15, 2025 · federalregister.gov · Category: Regulatory
Automatic Enrollment Requirements Under Section 414A Jan 14, 2025 · federalregister.gov · Category: Regulatory
Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates Jan 14, 2025 · federalregister.gov · Category: Regulatory
Exemption From Certain Prohibited Transaction Restrictions Involving United Brotherhood of Carpenters and Joiners of America (UBC or the Applicant) Located in Washington, DC Jan 13, 2025 · federalregister.gov · Category: Regulatory
Rev. Rul. 2025-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2025 Jan 13, 2025 · irs.gov · Category: Regulatory
Agency Information Collection Activities; Request for Public Comment Jan 6, 2025 · federalregister.gov · Category: Regulatory
Announcement 2025-2 — Anticipated Applicability Date for Future Final Regulations Relating to Required Minimum Distributions Jan 6, 2025 · irs.gov · Category: Regulatory
Exemption for Associated General Contractors of America, San Diego Chapter, Inc. Apprenticeship and Training Fund, Located in San Diego, CA Jan 6, 2025 · federalregister.gov · Category: Regulatory
