- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
Internal Revenue Bulletin: 2014-52
December 22, 2014
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Rev. Rul. 2014–29 Rev. Rul. 2014–29
Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the code for the calendar quarter beginning January 1, 2015, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.
Rev. Rul. 2014–33 Rev. Rul. 2014–33
2014 Base Period T-Bill Rate. The table of interest factors that Rev. Rul. 2014–27 provided for compounding the “base period T-bill rate” under section 995(f) of the Internal Revenue Code is replaced by the table in this revenue ruling. Rev. Rul. 2014–27 modified.
Rev. Rul. 2014–34 Rev. Rul. 2014–34
2015 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2015 are provided for use in determining contributions to defined benefit plans and permitted disparity.
Announcement 2014–41 Announcement 2014–41
This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. This announcement also provides a two day extension (from Saturday, January 31, 2015, to Monday, February 2, 2015) for Cycle D on-cycle submissions (primarily individually designed plans including multiemployer plans).
Notice 2014–77 Notice 2014–77
This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44, 2007–2 C.B. 54. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016.
Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax Regulations thereunder, for the 2015 plan year.
Section 401(l)(5)(E)(i) of the Code defines covered compensation with respect to an employee as the average of the contribution and benefit bases in effect under section 230 of the Social Security Act (the “Act”) for each year in the 35-year period ending with the year in which the employee attains social security retirement age.
Section 401(l)(5)(E)(ii) of the Code states that the determination for any year preceding the year in which the employee attains social security retirement age shall be made by assuming that there is no increase in covered compensation after the determination year and before the employee attains social security retirement age.
Section 1.401(l)–1(c)(34) of the Income Tax Regulations (the “Regulations”) defines the taxable wage base as the contribution and benefit base under section 230 of the Act.
Section 1.401(l)–1(c)(7)(i) of the Regulations defines covered compensation for an employee as the average (without indexing) of the taxable wage bases in effect for each calendar year during the 35-year period ending with the last day of the calendar year in which the employee attains (or will attain) social security retirement age. A 35-year period is used for all individuals regardless of the year of birth of the individual. In determining an employee’s covered compensation for a plan year, the taxable wage base for all calendar years beginning after the first day of the plan year is assumed to be the same as the taxable wage base in effect as of the beginning of the plan year. An employee’s covered compensation for a plan year beginning after the 35-year period applicable under § 1.401(l)–1(c)(7)(i) of the Regulations is the employee’s covered compensation for a plan year during which the 35-year period ends. An employee’s covered compensation for a plan year beginning before the 35-year period applicable under § 1.401(l)–1(c)(7)(i) of the Regulations is the taxable wage base in effect as of the beginning of the plan year.
Section 1.401(l)–1(c)(7)(ii) of the Regulations provides that, for purposes of determining the amount of an employee’s covered compensation under § 1.401(l)–1(c)(7)(i) of the Regulations, a plan may use tables, provided by the Commissioner, that are developed by rounding the actual amounts of covered compensation for different years of birth.
For purposes of determining covered compensation for the 2015 year, the taxable wage base is $118,500.
The following tables provide covered compensation for 2015.
ATTACHMENT I | ||
---|---|---|
2015 COVERED COMPENSATION TABLE | ||
CALENDAR YEAR OF BIRTH | CALENDAR YEAR OF SOCIAL SECURITY RETIREMENT AGE | 2015 COVERED COMPENSATION TABLE II |
1907 | 1972 | $ 4,488 |
1908 | 1973 | 4,704 |
1909 | 1974 | 5,004 |
1910 | 1975 | 5,316 |
1911 | 1976 | 5,664 |
1912 | 1977 | 6,060 |
1913 | 1978 | 6,480 |
1914 | 1979 | 7,044 |
1915 | 1980 | 7,692 |
1916 | 1981 | 8,460 |
1917 | 1982 | 9,300 |
1918 | 1983 | 10,236 |
1919 | 1984 | 11,232 |
1920 | 1985 | 12,276 |
1921 | 1986 | 13,368 |
1922 | 1987 | 14,520 |
1923 | 1988 | 15,708 |
1924 | 1989 | 16,968 |
1925 | 1990 | 18,312 |
1926 | 1991 | 19,728 |
1927 | 1992 | 21,192 |
1928 | 1993 | 22,716 |
1929 | 1994 | 24,312 |
1930 | 1995 | 25,920 |
1931 | 1996 | 27,576 |
1932 | 1997 | 29,304 |
1933 | 1998 | 31,128 |
1934 | 1999 | 33,060 |
1935 | 2000 | 35,100 |
1936 | 2001 | 37,212 |
1937 | 2002 | 39,444 |
1938 | 2004 | 43,992 |
1939 | 2005 | 46,344 |
1940 | 2006 | 48,816 |
1941 | 2007 | 51,348 |
1942 | 2008 | 53,952 |
1943 | 2009 | 56,628 |
1944 | 2010 | 59,268 |
1945 | 2011 | 61,884 |
1946 | 2012 | 64,560 |
1947 | 2013 | 67,308 |
1948 | 2014 | 69,996 |
1949 | 2015 | 72,636 |
1950 | 2016 | 75,180 |
1951 | 2017 | 77,640 |
1952 | 2018 | 80,004 |
1953 | 2019 | 82,308 |
1954 | 2020 | 84,564 |
1955 | 2022 | 88,884 |
1956 | 2023 | 90,984 |
1957 | 2024 | 93,000 |
1958 | 2025 | 94,920 |
1959 | 2026 | 96,780 |
1960 | 2027 | 98,580 |
1961 | 2028 | 100,320 |
1962 | 2029 | 101,964 |
1963 | 2030 | 103,608 |
1964 | 2031 | 105,204 |
1965 | 2032 | 106,716 |
1966 | 2033 | 108,144 |
1967 | 2034 | 109,464 |
1968 | 2035 | 110,664 |
1969 | 2036 | 111,756 |
1970 | 2037 | 112,716 |
1971 | 2038 | 113,616 |
1972 | 2039 | 114,492 |
1973 | 2040 | 115,308 |
1974 | 2041 | 116,004 |
1975 | 2042 | 116,604 |
1976 | 2043 | 117,072 |
1977 | 2044 | 117,408 |
1978 | 2045 | 117,744 |
1979 | 2046 | 118,080 |
1980 | 2047 | 118,320 |
1981 | 2048 | 118,452 |
1982 and Later | 2049 and Later | 118,500 |
ATTACHMENT II | ||
---|---|---|
2015 ROUNDED COVERED COMPENSATION TABLE | ||
CALENDAR YEAR OF BIRTH | 2015 COVERED COMPENSATION ROUNDED | |
1937 | $ 39,000 | |
1938–1939 | 45,000 | |
1940 | 48,000 | |
1941 | 51,000 | |
1942 | 54,000 | |
1943 | 57,000 | |
1944 | 60,000 | |
1945 | 63,000 | |
1946–1947 | 66,000 | |
1948 | 69,000 | |
1949 | 72,000 | |
1950 | 75,000 | |
1951 | 78,000 | |
1952–1953 | 81,000 | |
1954 | 84,000 | |
1955–1956 | 90,000 | |
1957 | 93,000 | |
1958–1959 | 96,000 | |
1960–1961 | 99,000 | |
1962 | 102,000 | |
1963–1964 | 105,000 | |
1965–1967 | 108,000 | |
1968–1969 | 111,000 | |
1970–1973 | 114,000 | |
1974–1978 | 117,000 | |
1979 and Later | 118,500 |
The principal author of this revenue ruling is Michael Spaid of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue ruling, please contact the Employee Plans taxpayer assistance telephone service at 1-877-829-5500, between the hours of 8:30 a.m. and 4:30 p.m. Eastern time, Monday through Friday (a toll-free number). Mr. Spaid may be reached via e-mail at RetirementPlanQuestions@irs.gov.
2014 Base Period T-Bill Rate. The table of interest factors that Rev. Rul. 2014–27 provided for compounding the “base period T-bill rate” under section 995(f) of the Internal Revenue Code is replaced by the table in this revenue ruling. Rev. Rul. 2014–27 modified.
Rev. Rul. 2014–27, 2014–47 I.R.B. 832 provided the “base period T-bill rate” under section 995(f) of the Internal Revenue Code for the period ending September 30, 2014, and provided a table of base period T-bill rate factors to reflect daily compounding of the rate for any number of days in a DISC shareholder’s taxable year. Due to a transcription error, Rev. Rul. 2014–27 overstated the factors (though Rev. Rul. 2014–27 correctly stated the base period T-bill rate itself) and cited section 6222 (rather than section 6622) as the statute that requires daily compounding of interest. This ruling provides a corrected table of factors and changes the statutory reference to section 6622.
The principal author of this revenue ruling is Anand Desai of the Office of Associate Chief Counsel (International). For further information regarding the revenue ruling, contact Mr. Desai at (202) 317-6939 (not a toll-free number).
ANNUAL RATE, COMPOUNDED DAILY | |
---|---|
0.11 PERCENT | |
DAYS | FACTOR |
1 | .000003014 |
2 | .000006027 |
3 | .000009041 |
4 | .000012055 |
5 | .000015069 |
6 | .000018082 |
7 | .000021096 |
8 | .000024110 |
9 | .000027124 |
10 | .000030137 |
11 | .000033151 |
12 | .000036165 |
13 | .000039179 |
14 | .000042193 |
15 | .000045206 |
16 | .000048220 |
17 | .000051234 |
18 | .000054248 |
19 | .000057262 |
20 | .000060276 |
21 | .000063290 |
22 | .000066303 |
23 | .000069317 |
24 | .000072331 |
25 | .000075345 |
26 | .000078359 |
27 | .000081373 |
28 | .000084387 |
29 | .000087401 |
30 | .000090415 |
31 | .000093429 |
32 | .000096443 |
33 | .000099457 |
34 | .000102471 |
35 | .000105485 |
36 | .000108499 |
37 | .000111513 |
38 | .000114527 |
39 | .000117541 |
40 | .000120555 |
41 | .000123569 |
42 | .000126583 |
43 | .000129597 |
44 | .000132611 |
45 | .000135625 |
46 | .000138640 |
47 | .000141654 |
48 | .000144668 |
49 | .000147682 |
50 | .000150696 |
51 | .000153710 |
52 | .000156724 |
53 | .000159739 |
54 | .000162753 |
55 | .000165767 |
56 | .000168781 |
57 | .000171795 |
58 | .000174810 |
59 | .000177824 |
60 | .000180838 |
61 | .000183852 |
62 | .000186866 |
63 | .000189881 |
64 | .000192895 |
65 | .000195909 |
66 | .000198924 |
67 | .000201938 |
68 | .000204952 |
69 | .000207967 |
70 | .000210981 |
71 | .000213995 |
72 | .000217010 |
73 | .000220024 |
74 | .000223038 |
75 | .000226053 |
76 | .000229067 |
77 | .000232081 |
78 | .000235096 |
79 | .000238110 |
80 | .000241125 |
81 | .000244139 |
82 | .000247153 |
83 | .000250168 |
84 | .000253182 |
85 | .000256197 |
86 | .000259211 |
87 | .000262226 |
88 | .000265240 |
89 | .000268255 |
90 | .000271269 |
91 | .000274284 |
92 | .000277298 |
93 | .000280313 |
94 | .000283327 |
95 | .000286342 |
96 | .000289356 |
97 | .000292371 |
98 | .000295386 |
99 | .000298400 |
100 | .000301415 |
101 | .000304429 |
102 | .000307444 |
103 | .000310459 |
104 | .000313473 |
105 | .000316488 |
106 | .000319503 |
107 | .000322517 |
108 | .000325532 |
109 | .000328547 |
110 | .000331561 |
111 | .000334576 |
112 | .000337591 |
113 | .000340605 |
114 | .000343620 |
115 | .000346635 |
116 | .000349650 |
117 | .000352664 |
118 | .000355679 |
119 | .000358694 |
120 | .000361709 |
121 | .000364723 |
122 | .000367738 |
123 | .000370753 |
124 | .000373768 |
125 | .000376783 |
126 | .000379798 |
127 | .000382812 |
128 | .000385827 |
129 | .000388842 |
130 | .000391857 |
131 | .000394872 |
132 | .000397887 |
133 | .000400902 |
134 | .000403917 |
135 | .000406931 |
136 | .000409946 |
137 | .000412961 |
138 | .000415976 |
139 | .000418991 |
140 | .000422006 |
141 | .000425021 |
142 | .000428036 |
143 | .000431051 |
144 | .000434066 |
145 | .000437081 |
146 | .000440096 |
147 | .000443111 |
148 | .000446126 |
149 | .000449141 |
150 | .000452156 |
151 | .000455171 |
152 | .000458186 |
153 | .000461202 |
154 | .000464217 |
155 | .000467232 |
156 | .000470247 |
157 | .000473262 |
158 | .000476277 |
159 | .000479292 |
160 | .000482307 |
161 | .000485322 |
162 | .000488338 |
163 | .000491353 |
164 | .000494368 |
165 | .000497383 |
166 | .000500398 |
167 | .000503414 |
168 | .000506429 |
169 | .000509444 |
170 | .000512459 |
171 | .000515475 |
172 | .000518490 |
173 | .000521505 |
174 | .000524520 |
175 | .000527536 |
176 | .000530551 |
177 | .000533566 |
178 | .000536581 |
179 | .000539597 |
180 | .000542612 |
181 | .000545627 |
182 | .000548643 |
183 | .000551658 |
184 | .000554673 |
185 | .000557689 |
186 | .000560704 |
187 | .000563720 |
188 | .000566735 |
189 | .000569750 |
190 | .000572766 |
191 | .000575781 |
192 | .000578797 |
193 | .000581812 |
194 | .000584828 |
195 | .000587843 |
196 | .000590859 |
197 | .000593874 |
198 | .000596889 |
199 | .000599905 |
200 | .000602921 |
201 | .000605936 |
202 | .000608952 |
203 | .000611967 |
204 | .000614983 |
205 | .000617998 |
206 | .000621014 |
207 | .000624029 |
208 | .000627045 |
209 | .000630060 |
210 | .000633076 |
211 | .000636092 |
212 | .000639107 |
213 | .000642123 |
214 | .000645139 |
215 | .000648154 |
216 | .000651170 |
217 | .000654186 |
218 | .000657201 |
219 | .000660217 |
220 | .000663233 |
221 | .000666248 |
222 | .000669264 |
223 | .000672280 |
224 | .000675295 |
225 | .000678311 |
226 | .000681327 |
227 | .000684343 |
228 | .000687358 |
229 | .000690374 |
230 | .000693390 |
231 | .000696406 |
232 | .000699422 |
233 | .000702437 |
234 | .000705453 |
235 | .000708469 |
236 | .000711485 |
237 | .000714501 |
238 | .000717516 |
239 | .000720532 |
240 | .000723548 |
241 | .000726564 |
242 | .000729580 |
243 | .000732596 |
244 | .000735612 |
245 | .000738628 |
246 | .000741644 |
247 | .000744660 |
248 | .000747676 |
249 | .000750691 |
250 | .000753707 |
251 | .000756723 |
252 | .000759739 |
253 | .000762755 |
254 | .000765771 |
255 | .000768787 |
256 | .000771803 |
257 | .000774819 |
258 | .000777835 |
259 | .000780851 |
260 | .000783868 |
261 | .000786884 |
262 | .000789900 |
263 | .000792916 |
264 | .000795932 |
265 | .000798948 |
266 | .000801964 |
267 | .000804980 |
268 | .000807996 |
269 | .000811012 |
270 | .000814029 |
271 | .000817045 |
272 | .000820061 |
273 | .000823077 |
274 | .000826093 |
275 | .000829109 |
276 | .000832126 |
277 | .000835142 |
278 | .000838158 |
279 | .000841174 |
280 | .000844190 |
281 | .000847207 |
282 | .000850223 |
283 | .000853239 |
284 | .000856255 |
285 | .000859272 |
286 | .000862288 |
287 | .000865304 |
288 | .000868321 |
289 | .000871337 |
290 | .000874353 |
291 | .000877370 |
292 | .000880386 |
293 | .000883402 |
294 | .000886419 |
295 | .000889435 |
296 | .000892451 |
297 | .000895468 |
298 | .000898484 |
299 | .000901501 |
300 | .000904517 |
301 | .000907533 |
302 | .000910550 |
303 | .000913566 |
304 | .000916583 |
305 | .000919599 |
306 | .000922616 |
307 | .000925632 |
308 | .000928649 |
309 | .000931665 |
310 | .000934682 |
311 | .000937698 |
312 | .000940715 |
313 | .000943731 |
314 | .000946748 |
315 | .000949764 |
316 | .000952781 |
317 | .000955798 |
318 | .000958814 |
319 | .000961831 |
320 | .000964847 |
321 | .000967864 |
322 | .000970880 |
323 | .000973897 |
324 | .000976914 |
325 | .000979930 |
326 | .000982947 |
327 | .000985964 |
328 | .000988980 |
329 | .000991997 |
330 | .000995014 |
331 | .000998030 |
332 | .001001047 |
333 | .001004064 |
334 | .001007081 |
335 | .001010097 |
336 | .001013114 |
337 | .001016131 |
338 | .001019148 |
339 | .001022164 |
340 | .001025181 |
341 | .001028198 |
342 | .001031215 |
343 | .001034232 |
344 | .001037248 |
345 | .001040265 |
346 | .001043282 |
347 | .001046299 |
348 | .001049316 |
349 | .001052333 |
350 | .001055349 |
351 | .001058366 |
352 | .001061383 |
353 | .001064400 |
354 | .001067417 |
355 | .001070434 |
356 | .001073451 |
357 | .001076468 |
358 | .001079485 |
359 | .001082502 |
360 | .001085519 |
361 | .001088536 |
362 | .001091553 |
363 | .001094570 |
364 | .001097587 |
365 | .001100604 |
366 | .001103621 |
367 | .001106638 |
368 | .001109655 |
369 | .001112672 |
370 | .001115689 |
371 | .001118706 |
Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporation), except the rate for the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the sum of the federal short-term rate plus 0.5 of a percentage point. Under section 6621(a)(2), the underpayment rate is the sum of the federal short-term rate plus 3 percentage points.
Section 6621(c) provides that for purposes of interest payable under section 6601 on any large corporate underpayment, the underpayment rate under section 6621(a)(2) is determined by substituting “5 percentage points” for “3 percentage points.” See section 6621(c) and section 301.6621–3 of the Regulations on Procedure and Administration for the definition of a large corporate underpayment and for the rules for determining the applicable date. Section 6621(c) and section 301.6621–3 are generally effective for periods after December 31, 1990.
Section 6621(b)(1) provides that the Secretary will determine the federal short-term rate for the first month in each calendar quarter. Section 6621(b)(2)(A) provides that the federal short-term rate determined under section 6621(b)(1) for any month applies during the first calendar quarter beginning after that month. Section 6621(b)(2)(B) provides that in determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the federal short-term rate that applies during the third month following the taxable year also applies during the first 15 days of the 4th month following the taxable year. Section 6621(b)(3) provides that the federal short-term rate for any month is the federal short-term rate determined during that month by the Secretary in accordance with section 1274(d), rounded to the nearest full percent (or, if a multiple of 1/2 of 1 percent, the rate is increased to the next highest full percent).
Notice 88–59, 1988–1 C.B. 546, announced that in determining the quarterly interest rates to be used for overpayments and underpayments of tax under section 6621, the Internal Revenue Service will use the federal short-term rate based on daily compounding because that rate is most consistent with section 6621 which, pursuant to section 6622, is subject to daily compounding.
The federal short-term rate determined in accordance with section 1274(d) during October 2014 is the rate published in Revenue Ruling 2014–28, 2014–45 IRB 756 to take effect beginning November 1, 2014. The federal short-term rate, rounded to the nearest full percent, based on daily compounding determined during the month of October 2014 is 0 percent. Accordingly, an overpayment rate of 3 percent (2 percent in the case of a corporation) and an underpayment rate of 3 percent are established for the calendar quarter beginning January 1, 2015. The overpayment rate for the portion of a corporate overpayment exceeding $10,000 for the calendar quarter beginning January 1, 2015 is 0.5 percent. The underpayment rate for large corporate underpayments for the calendar quarter beginning January 1, 2015, is 5 percent. These rates apply to amounts bearing interest during that calendar quarter.
The 3 percent rate also applies to estimated tax underpayments for the first calendar quarter in 2015.
Interest factors for daily compound interest for annual rates of 0.5 percent are published in Appendix A of this Revenue Ruling. Interest factors for daily compound interest for annual rates of 2 percent, 3 percent and 5 percent are published in Tables 9, 11, and 15 of Rev. Proc. 95–17, 1995–1 C.B. 563, 565, and 569.
Annual interest rates to be compounded daily pursuant to section 6622 that apply for prior periods are set forth in the tables accompanying this revenue ruling.
The principal author of this revenue ruling is Deborah Colbert-James of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue ruling, contact Ms. Colbert-James at (202) 317-3400 (not a toll-free call).
365 Day Year | |||||
---|---|---|---|---|---|
0.5% Compound Rate 184 Days | |||||
Days | Factor | Days | Factor | Days | Factor |
1 | 0.000013699 | 63 | 0.000863380 | 125 | 0.001713784 |
2 | 0.000027397 | 64 | 0.000877091 | 126 | 0.001727506 |
3 | 0.000041096 | 65 | 0.000890801 | 127 | 0.001741228 |
4 | 0.000054796 | 66 | 0.000904512 | 128 | 0.001754951 |
5 | 0.000068495 | 67 | 0.000918223 | 129 | 0.001768673 |
6 | 0.000082195 | 68 | 0.000931934 | 130 | 0.001782396 |
7 | 0.000095894 | 69 | 0.000945646 | 131 | 0.001796119 |
8 | 0.000109594 | 70 | 0.000959357 | 132 | 0.001809843 |
9 | 0.000123294 | 71 | 0.000973069 | 133 | 0.001823566 |
10 | 0.000136995 | 72 | 0.000986781 | 134 | 0.001837290 |
11 | 0.000150695 | 73 | 0.001000493 | 135 | 0.001851013 |
12 | 0.000164396 | 74 | 0.001014206 | 136 | 0.001864737 |
13 | 0.000178097 | 75 | 0.001027918 | 137 | 0.001878462 |
14 | 0.000191798 | 76 | 0.001041631 | 138 | 0.001892186 |
15 | 0.000205499 | 77 | 0.001055344 | 139 | 0.001905910 |
16 | 0.000219201 | 78 | 0.001069057 | 140 | 0.001919635 |
17 | 0.000232902 | 79 | 0.001082770 | 141 | 0.001933360 |
18 | 0.000246604 | 80 | 0.001096484 | 142 | 0.001947085 |
19 | 0.000260306 | 81 | 0.001110197 | 143 | 0.001960811 |
20 | 0.000274008 | 82 | 0.001123911 | 144 | 0.001974536 |
21 | 0.000287711 | 83 | 0.001137625 | 145 | 0.001988262 |
22 | 0.000301413 | 84 | 0.001151339 | 146 | 0.002001988 |
23 | 0.000315116 | 85 | 0.001165054 | 147 | 0.002015714 |
24 | 0.000328819 | 86 | 0.001178768 | 148 | 0.002029440 |
25 | 0.000342522 | 87 | 0.001192483 | 149 | 0.002043166 |
26 | 0.000356225 | 88 | 0.001206198 | 150 | 0.002056893 |
27 | 0.000369929 | 89 | 0.001219913 | 151 | 0.002070620 |
28 | 0.000383633 | 90 | 0.001233629 | 152 | 0.002084347 |
29 | 0.000397336 | 91 | 0.001247344 | 153 | 0.002098074 |
30 | 0.000411041 | 92 | 0.001261060 | 154 | 0.002111801 |
31 | 0.000424745 | 93 | 0.001274776 | 155 | 0.002125529 |
32 | 0.000438449 | 94 | 0.001288492 | 156 | 0.002139257 |
33 | 0.000452154 | 95 | 0.001302208 | 157 | 0.002152985 |
34 | 0.000465859 | 96 | 0.001315925 | 158 | 0.002166713 |
35 | 0.000479564 | 97 | 0.001329641 | 159 | 0.002180441 |
36 | 0.000493269 | 98 | 0.001343358 | 160 | 0.002194169 |
37 | 0.000506974 | 99 | 0.001357075 | 161 | 0.002207898 |
38 | 0.000520680 | 100 | 0.001370792 | 162 | 0.002221627 |
39 | 0.000534386 | 101 | 0.001384510 | 163 | 0.002235356 |
40 | 0.000548092 | 102 | 0.001398227 | 164 | 0.002249085 |
41 | 0.000561798 | 103 | 0.001411945 | 165 | 0.002262815 |
42 | 0.000575504 | 104 | 0.001425663 | 166 | 0.002276544 |
43 | 0.000589211 | 105 | 0.001439381 | 167 | 0.002290274 |
44 | 0.000602917 | 106 | 0.001453100 | 168 | 0.002304004 |
45 | 0.000616624 | 107 | 0.001466818 | 169 | 0.002317734 |
46 | 0.000630331 | 108 | 0.001480537 | 170 | 0.002331465 |
47 | 0.000644039 | 109 | 0.001494256 | 171 | 0.002345195 |
48 | 0.000657746 | 110 | 0.001507975 | 172 | 0.002358926 |
49 | 0.000671454 | 111 | 0.001521694 | 173 | 0.002372657 |
50 | 0.000685161 | 112 | 0.001535414 | 174 | 0.002386388 |
51 | 0.000698869 | 113 | 0.001549133 | 175 | 0.002400120 |
52 | 0.000712578 | 114 | 0.001562853 | 176 | 0.002413851 |
53 | 0.000726286 | 115 | 0.001576573 | 177 | 0.002427583 |
54 | 0.000739995 | 116 | 0.001590293 | 178 | 0.002441315 |
55 | 0.000753703 | 117 | 0.001604014 | 179 | 0.002455047 |
56 | 0.000767412 | 118 | 0.001617734 | 180 | 0.002468779 |
57 | 0.000781121 | 119 | 0.001631455 | 181 | 0.002482511 |
58 | 0.000794831 | 120 | 0.001645176 | 182 | 0.002496244 |
59 | 0.000808540 | 121 | 0.001658897 | 183 | 0.002509977 |
60 | 0.000822250 | 122 | 0.001672619 | 184 | 0.002523710 |
61 | 0.000835960 | 123 | 0.001686340 | ||
62 | 0.000849670 | 124 | 0.001700062 |
366 Day Year | |||||
---|---|---|---|---|---|
0.5% Compound Rate 184 Days | |||||
Days | Factor | Days | Factor | Days | Factor |
1 | 0.000013661 | 63 | 0.000861020 | 125 | 0.001709097 |
2 | 0.000027323 | 64 | 0.000874693 | 126 | 0.001722782 |
3 | 0.000040984 | 65 | 0.000888366 | 127 | 0.001736467 |
4 | 0.000054646 | 66 | 0.000902040 | 128 | 0.001750152 |
5 | 0.000068308 | 67 | 0.000915713 | 129 | 0.001763837 |
6 | 0.000081970 | 68 | 0.000929387 | 130 | 0.001777522 |
7 | 0.000095632 | 69 | 0.000943061 | 131 | 0.001791208 |
8 | 0.000109295 | 70 | 0.000956735 | 132 | 0.001804893 |
9 | 0.000122958 | 71 | 0.000970409 | 133 | 0.001818579 |
10 | 0.000136620 | 72 | 0.000984084 | 134 | 0.001832265 |
11 | 0.000150283 | 73 | 0.000997758 | 135 | 0.001845951 |
12 | 0.000163947 | 74 | 0.001011433 | 136 | 0.001859638 |
13 | 0.000177610 | 75 | 0.001025108 | 137 | 0.001873324 |
14 | 0.000191274 | 76 | 0.001038783 | 138 | 0.001887011 |
15 | 0.000204938 | 77 | 0.001052459 | 139 | 0.001900698 |
16 | 0.000218602 | 78 | 0.001066134 | 140 | 0.001914385 |
17 | 0.000232266 | 79 | 0.001079810 | 141 | 0.001928073 |
18 | 0.000245930 | 80 | 0.001093486 | 142 | 0.001941760 |
19 | 0.000259595 | 81 | 0.001107162 | 143 | 0.001955448 |
20 | 0.000273260 | 82 | 0.001120839 | 144 | 0.001969136 |
21 | 0.000286924 | 83 | 0.001134515 | 145 | 0.001982824 |
22 | 0.000300590 | 84 | 0.001148192 | 146 | 0.001996512 |
23 | 0.000314255 | 85 | 0.001161869 | 147 | 0.002010201 |
24 | 0.000327920 | 86 | 0.001175546 | 148 | 0.002023889 |
25 | 0.000341586 | 87 | 0.001189223 | 149 | 0.002037578 |
26 | 0.000355252 | 88 | 0.001202900 | 150 | 0.002051267 |
27 | 0.000368918 | 89 | 0.001216578 | 151 | 0.002064957 |
28 | 0.000382584 | 90 | 0.001230256 | 152 | 0.002078646 |
29 | 0.000396251 | 91 | 0.001243934 | 153 | 0.002092336 |
30 | 0.000409917 | 92 | 0.001257612 | 154 | 0.002106025 |
31 | 0.000423584 | 93 | 0.001271291 | 155 | 0.002119715 |
32 | 0.000437251 | 94 | 0.001284969 | 156 | 0.002133405 |
33 | 0.000450918 | 95 | 0.001298648 | 157 | 0.002147096 |
34 | 0.000464586 | 96 | 0.001312327 | 158 | 0.002160786 |
35 | 0.000478253 | 97 | 0.001326006 | 159 | 0.002174477 |
36 | 0.000491921 | 98 | 0.001339685 | 160 | 0.002188168 |
37 | 0.000505589 | 99 | 0.001353365 | 161 | 0.002201859 |
38 | 0.000519257 | 100 | 0.001367044 | 162 | 0.002215550 |
39 | 0.000532925 | 101 | 0.001380724 | 163 | 0.002229242 |
40 | 0.000546594 | 102 | 0.001394404 | 164 | 0.002242933 |
41 | 0.000560262 | 103 | 0.001408085 | 165 | 0.002256625 |
42 | 0.000573931 | 104 | 0.001421765 | 166 | 0.002270317 |
43 | 0.000587600 | 105 | 0.001435446 | 167 | 0.002284010 |
44 | 0.000601269 | 106 | 0.001449127 | 168 | 0.002297702 |
45 | 0.000614939 | 107 | 0.001462808 | 169 | 0.002311395 |
46 | 0.000628608 | 108 | 0.001476489 | 170 | 0.002325087 |
47 | 0.000642278 | 109 | 0.001490170 | 171 | 0.002338780 |
48 | 0.000655948 | 110 | 0.001503852 | 172 | 0.002352473 |
49 | 0.000669618 | 111 | 0.001517533 | 173 | 0.002366167 |
50 | 0.000683289 | 112 | 0.001531215 | 174 | 0.002379860 |
51 | 0.000696959 | 113 | 0.001544897 | 175 | 0.002393554 |
52 | 0.000710630 | 114 | 0.001558580 | 176 | 0.002407248 |
53 | 0.000724301 | 115 | 0.001572262 | 177 | 0.002420942 |
54 | 0.000737972 | 116 | 0.001585945 | 178 | 0.002434636 |
55 | 0.000751643 | 117 | 0.001599628 | 179 | 0.002448331 |
56 | 0.000765315 | 118 | 0.001613311 | 180 | 0.002462025 |
57 | 0.000778986 | 119 | 0.001626994 | 181 | 0.002475720 |
58 | 0.000792658 | 120 | 0.001640678 | 182 | 0.002489415 |
59 | 0.000806330 | 121 | 0.001654361 | 183 | 0.002503110 |
60 | 0.000820003 | 122 | 0.001668045 | 184 | 0.002516806 |
61 | 0.000833675 | 123 | 0.001681729 | ||
62 | 0.000847348 | 124 | 0.001695413 |
TABLE OF INTEREST RATES | ||
---|---|---|
PERIODS BEFORE JUL. 1, 1975—PERIODS ENDING DEC. 31, 1986 | ||
OVERPAYMENTS AND UNDERPAYMENTS | ||
PERIOD | RATE | In 1995–1 C.B. DAILY RATE TABLE |
Before Jul. 1, 1975 | 6% | Table 2, pg. 557 |
Jul. 1, 1975—Jan. 31, 1976 | 9% | Table 4, pg. 559 |
Feb. 1, 1976—Jan. 31, 1978 | 7% | Table 3, pg. 558 |
Feb. 1, 1978—Jan. 31, 1980 | 6% | Table 2, pg. 557 |
Feb. 1, 1980—Jan. 31, 1982 | 12% | Table 5, pg. 560 |
Feb. 1, 1982—Dec. 31, 1982 | 20% | Table 6, pg. 560 |
Jan. 1, 1983—Jun. 30, 1983 | 16% | Table 37, pg. 591 |
Jul. 1, 1983—Dec. 31, 1983 | 11% | Table 27, pg. 581 |
Jan. 1, 1984—Jun. 30, 1984 | 11% | Table 75, pg. 629 |
Jul. 1, 1984—Dec. 31, 1984 | 11% | Table 75, pg. 629 |
Jan. 1, 1985—Jun. 30, 1985 | 13% | Table 31, pg. 585 |
Jul. 1, 1985—Dec. 31, 1985 | 11% | Table 27, pg. 581 |
Jan. 1, 1986—Jun. 30, 1986 | 10% | Table 25, pg. 579 |
Jul. 1, 1986—Dec. 31, 1986 | 9% | Table 23, pg. 577 |
align="center">TABLE OF INTEREST RATES | ||||||
---|---|---|---|---|---|---|
align="center">FROM JAN. 1, 1987—Dec. 31, 1998 | ||||||
align="center">OVERPAYMENTS | UNDERPAYMENTS | |||||
1995-1 C.B. | 1995-1 C.B. | |||||
RATE | TABLE | PG | RATE | TABLE | PG | |
Jan. 1, 1987—Mar. 31, 1987 | 8% | 21 | 575 | 9% | 23 | 577 |
Apr. 1, 1987—Jun. 30, 1987 | 8% | 21 | 575 | 9% | 23 | 577 |
Jul. 1, 1987—Sep. 30, 1987 | 8% | 21 | 575 | 9% | 23 | 577 |
Oct. 1, 1987—Dec. 31, 1987 | 9% | 23 | 577 | 10% | 25 | 579 |
Jan. 1, 1988—Mar. 31, 1988 | 10% | 73 | 627 | 11% | 75 | 629 |
Apr. 1, 1988—Jun. 30, 1988 | 9% | 71 | 625 | 10% | 73 | 627 |
Jul. 1, 1988—Sep. 30, 1988 | 9% | 71 | 625 | 10% | 73 | 627 |
Oct. 1, 1988—Dec. 31, 1988 | 10% | 73 | 627 | 11% | 75 | 629 |
Jan. 1, 1989—Mar. 31, 1989 | 10% | 25 | 579 | 11% | 27 | 581 |
Apr. 1, 1989—Jun. 30, 1989 | 11% | 27 | 581 | 12% | 29 | 583 |
Jul. 1, 1989—Sep. 30, 1989 | 11% | 27 | 581 | 12% | 29 | 583 |
Oct. 1, 1989—Dec. 31, 1989 | 10% | 25 | 579 | 11% | 27 | 581 |
Jan. 1, 1990—Mar. 31, 1990 | 10% | 25 | 579 | 11% | 27 | 581 |
Apr. 1, 1990—Jun. 30, 1990 | 10% | 25 | 579 | 11% | 27 | 581 |
Jul. 1, 1990—Sep. 30, 1990 | 10% | 25 | 579 | 11% | 27 | 581 |
Oct. 1, 1990—Dec. 31, 1990 | 10% | 25 | 579 | 11% | 27 | 581 |
Jan. 1, 1991—Mar. 31, 1991 | 10% | 25 | 579 | 11% | 27 | 581 |
Apr. 1, 1991—Jun. 30, 1991 | 9% | 23 | 577 | 10% | 25 | 579 |
Jul. 1, 1991—Sep. 30, 1991 | 9% | 23 | 577 | 10% | 25 | 579 |
Oct. 1, 1991—Dec. 31, 1991 | 9% | 23 | 577 | 10% | 25 | 579 |
Jan. 1, 1992—Mar. 31, 1992 | 8% | 69 | 623 | 9% | 71 | 625 |
Apr. 1, 1992—Jun. 30, 1992 | 7% | 67 | 621 | 8% | 69 | 623 |
Jul. 1, 1992—Sep. 30, 1992 | 7% | 67 | 621 | 8% | 69 | 623 |
Oct. 1, 1992—Dec. 31, 1992 | 6% | 65 | 619 | 7% | 67 | 621 |
Jan. 1, 1993—Mar. 31, 1993 | 6% | 17 | 571 | 7% | 19 | 573 |
Apr. 1, 1993—Jun. 30, 1993 | 6% | 17 | 571 | 7% | 19 | 573 |
Jul. 1, 1993—Sep. 30, 1993 | 6% | 17 | 571 | 7% | 19 | 573 |
Oct. 1, 1993—Dec. 31, 1993 | 6% | 17 | 571 | 7% | 19 | 573 |
Jan. 1, 1994—Mar. 31, 1994 | 6% | 17 | 571 | 7% | 19 | 573 |
Apr. 1, 1994—Jun. 30, 1994 | 6% | 17 | 571 | 7% | 19 | 573 |
Jul. 1, 1994—Sep. 30, 1994 | 7% | 19 | 573 | 8% | 21 | 575 |
Oct. 1, 1994—Dec. 31, 1994 | 8% | 21 | 575 | 9% | 23 | 577 |
Jan. 1, 1995—Mar. 31, 1995 | 8% | 21 | 575 | 9% | 23 | 577 |
Apr. 1, 1995—Jun. 30, 1995 | 9% | 23 | 577 | 10% | 25 | 579 |
Jul. 1, 1995—Sep. 30, 1995 | 8% | 21 | 575 | 9% | 23 | 577 |
Oct. 1, 1995—Dec. 31, 1995 | 8% | 21 | 575 | 9% | 23 | 577 |
Jan. 1, 1996—Mar. 31, 1996 | 8% | 69 | 623 | 9% | 71 | 625 |
Apr. 1, 1996—Jun. 30, 1996 | 7% | 67 | 621 | 8% | 69 | 623 |
Jul. 1, 1996—Sep. 30, 1996 | 8% | 69 | 623 | 9% | 71 | 625 |
Oct. 1, 1996—Dec. 31, 1996 | 8% | 69 | 623 | 9% | 71 | 625 |
Jan. 1, 1997—Mar. 31, 1997 | 8% | 21 | 575 | 9% | 23 | 577 |
Apr. 1, 1997—Jun. 30, 1997 | 8% | 21 | 575 | 9% | 23 | 577 |
Jul. 1, 1997—Sep. 30, 1997 | 8% | 21 | 575 | 9% | 23 | 577 |
Oct. 1, 1997—Dec. 31, 1997 | 8% | 21 | 575 | 9% | 23 | 577 |
Jan. 1, 1998—Mar. 31, 1998 | 8% | 21 | 575 | 9% | 23 | 577 |
Apr. 1, 1998—Jun. 30, 1998 | 7% | 19 | 573 | 8% | 21 | 575 |
Jul. 1, 1998—Sep. 30, 1998 | 7% | 19 | 573 | 8% | 21 | 575 |
Oct. 1, 1998—Dec. 31, 1998 | 7% | 19 | 573 | 8% | 21 | 575 |
TABLE OF INTEREST RATES | |||
---|---|---|---|
FROM JANUARY 1, 1999—PRESENT | |||
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS | |||
1995–1 C.B. | |||
RATE | TABLE | PAGE | |
Jan. 1, 1999—Mar. 31, 1999 | 7% | 19 | 573 |
Apr. 1, 1999—Jun. 30, 1999 | 8% | 21 | 575 |
Jul. 1, 1999—Sep. 30, 1999 | 8% | 21 | 575 |
Oct. 1, 1999—Dec. 31, 1999 | 8% | 21 | 575 |
Jan. 1, 2000—Mar. 31, 2000 | 8% | 69 | 623 |
Apr. 1, 2000—Jun. 30, 2000 | 9% | 71 | 625 |
Jul. 1, 2000—Sep. 30, 2000 | 9% | 71 | 625 |
Oct. 1, 2000—Dec. 31, 2000 | 9% | 71 | 625 |
Jan. 1, 2001—Mar. 31, 2001 | 9% | 23 | 577 |
Apr. 1, 2001—Jun. 30, 2001 | 8% | 21 | 575 |
Jul. 1, 2001—Sep. 30, 2001 | 7% | 19 | 573 |
Oct. 1, 2001—Dec. 31, 2001 | 7% | 19 | 573 |
Jan. 1, 2002—Mar. 31, 2002 | 6% | 17 | 571 |
Apr. 1, 2002—Jun. 30, 2002 | 6% | 17 | 571 |
Jul. 1, 2002—Sep. 30, 2002 | 6% | 17 | 571 |
Oct. 1, 2002—Dec. 31, 2002 | 6% | 17 | 571 |
Jan. 1, 2003—Mar. 31, 2003 | 5% | 15 | 569 |
Apr. 1, 2003—Jun. 30, 2003 | 5% | 15 | 569 |
Jul. 1, 2003—Sep. 30, 2003 | 5% | 15 | 569 |
Oct. 1, 2003—Dec. 31, 2003 | 4% | 13 | 567 |
Jan. 1, 2004—Mar. 31, 2004 | 4% | 61 | 615 |
Apr. 1, 2004—Jun. 30, 2004 | 5% | 63 | 617 |
Jul. 1, 2004—Sep. 30, 2004 | 4% | 61 | 615 |
Oct. 1, 2004—Dec. 31, 2004 | 5% | 63 | 617 |
Jan. 1, 2005—Mar. 31, 2005 | 5% | 15 | 569 |
Apr. 1, 2005—Jun. 30, 2005 | 6% | 17 | 571 |
Jul. 1, 2005—Sep. 30, 2005 | 6% | 17 | 571 |
Oct. 1, 2005—Dec. 31, 2005 | 7% | 19 | 573 |
Jan. 1, 2006—Mar. 31, 2006 | 7% | 19 | 573 |
Apr. 1, 2006—Jun. 30, 2006 | 7% | 19 | 573 |
Jul. 1, 2006—Sep. 30, 2006 | 8% | 21 | 575 |
Oct. 1, 2006—Dec. 31, 2006 | 8% | 21 | 575 |
Jan. 1, 2007—Mar. 31, 2007 | 8% | 21 | 575 |
Apr. 1, 2007—Jun. 30, 2007 | 8% | 21 | 575 |
Jul. 1, 2007—Sep. 30, 2007 | 8% | 21 | 575 |
Oct. 1, 2007—Dec. 31, 2007 | 8% | 21 | 575 |
Jan. 1, 2008—Mar. 31, 2008 | 7% | 67 | 621 |
Apr. 1, 2008—Jun. 30, 2008 | 6% | 65 | 619 |
Jul. 1, 2008—Sep. 30, 2008 | 5% | 63 | 617 |
Oct. 1, 2008—Dec. 31, 2008 | 6% | 65 | 619 |
Jan. 1, 2009—Mar. 31, 2009 | 5% | 15 | 569 |
Apr. 1, 2009—Jun. 30, 2009 | 4% | 13 | 567 |
Jul. 1, 2009—Sep. 30, 2009 | 4% | 13 | 567 |
Oct. 1, 2009—Dec. 31, 2009 | 4% | 13 | 567 |
Jan. 1, 2010—Mar. 31, 2010 | 4% | 13 | 567 |
Apr. 1, 2010—Jun. 30, 2010 | 4% | 13 | 567 |
Jul. 1, 2010—Sep. 30, 2010 | 4% | 13 | 567 |
Oct. 1, 2010—Dec. 31, 2010 | 4% | 13 | 567 |
Jan. 1, 2011—Mar. 31, 2011 | 3% | 11 | 565 |
Apr. 1, 2011—Jun. 30, 2011 | 4% | 13 | 567 |
Jul. 1, 2011—Sep. 30, 2011 | 4% | 13 | 567 |
Oct. 1, 2011—Dec. 31, 2011 | 3% | 11 | 565 |
Jan. 1, 2012—Mar. 31, 2012 | 3% | 59 | 613 |
Apr. 1, 2012—Jun. 30, 2012 | 3% | 59 | 613 |
Jul. 1, 2012—Sep. 30, 2012 | 3% | 59 | 613 |
Oct. 1, 2012—Dec. 31, 2012 | 3% | 59 | 613 |
Jan. 1, 2013—Mar. 31, 2013 | 3% | 11 | 565 |
Apr. 1, 2013—Jun. 30, 2013 | 3% | 11 | 565 |
Jul. 1, 2013—Sep. 30, 2013 | 3% | 11 | 565 |
Oct. 1, 2013—Dec. 31, 2013 | 3% | 11 | 565 |
Jan. 1, 2014—Mar. 31, 2014 | 3% | 11 | 565 |
Apr. 1, 2014—Jun. 30, 2014 | 3% | 11 | 565 |
Jul. 1, 2014—Sep. 30, 2014 | 3% | 11 | 565 |
Oct. 1, 2014—Dec. 31, 2014 | 3% | 11 | 565 |
Jan. 1, 2015—Mar. 31, 2015 | 3% | 11 | 565 |
TABLE OF INTEREST RATES | ||||||
---|---|---|---|---|---|---|
FROM JANUARY 1, 1999—PRESENT | ||||||
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS | ||||||
OVERPAYMENTS | UNDERPAYMENTS | |||||
1995–1 C.B. | 1995–1 C.B. | |||||
RATE | TABLE | PG | RATE | TABLE | PG | |
Jan. 1, 1999—Mar. 31, 1999 | 6% | 17 | 571 | 7% | 19 | 573 |
Apr. 1, 1999—Jun. 30, 1999 | 7% | 19 | 573 | 8% | 21 | 575 |
Jul. 1, 1999—Sep. 30, 1999 | 7% | 19 | 573 | 8% | 21 | 575 |
Oct. 1, 1999—Dec. 31, 1999 | 7% | 19 | 573 | 8% | 21 | 575 |
Jan. 1, 2000—Mar. 31, 2000 | 7% | 67 | 621 | 8% | 69 | 623 |
Apr. 1, 2000—Jun. 30, 2000 | 8% | 69 | 623 | 9% | 71 | 625 |
Jul. 1, 2000—Sep. 30, 2000 | 8% | 69 | 623 | 9% | 71 | 625 |
Oct. 1, 2000—Dec. 31, 2000 | 8% | 69 | 623 | 9% | 71 | 625 |
Jan. 1, 2001—Mar. 31, 2001 | 8% | 21 | 575 | 9% | 23 | 577 |
Apr. 1, 2001—Jun. 30, 2001 | 7% | 19 | 573 | 8% | 21 | 575 |
Jul. 1, 2001—Sep. 30, 2001 | 6% | 17 | 571 | 7% | 19 | 573 |
Oct. 1, 2001—Dec. 31, 2001 | 6% | 17 | 571 | 7% | 19 | 573 |
Jan. 1, 2002—Mar. 31, 2002 | 5% | 15 | 569 | 6% | 17 | 571 |
Apr. 1, 2002—Jun. 30, 2002 | 5% | 15 | 569 | 6% | 17 | 571 |
Jul. 1, 2002—Sep. 30, 2002 | 5% | 15 | 569 | 6% | 17 | 571 |
Oct. 1, 2002—Dec. 31, 2002 | 5% | 15 | 569 | 6% | 17 | 571 |
Jan. 1, 2003—Mar. 31, 2003 | 4% | 13 | 567 | 5% | 15 | 569 |
Apr. 1, 2003—Jun. 30, 2003 | 4% | 13 | 567 | 5% | 15 | 569 |
Jul. 1, 2003—Sep. 30, 2003 | 4% | 13 | 567 | 5% | 15 | 569 |
Oct. 1, 2003—Dec. 31, 2003 | 3% | 11 | 565 | 4% | 13 | 567 |
Jan. 1, 2004—Mar. 31, 2004 | 3% | 59 | 613 | 4% | 61 | 615 |
Apr. 1, 2004—Jun. 30, 2004 | 4% | 61 | 615 | 5% | 63 | 617 |
Jul. 1, 2004—Sep. 30, 2004 | 3% | 59 | 613 | 4% | 61 | 615 |
Oct. 1, 2004—Dec. 31, 2004 | 4% | 61 | 615 | 5% | 63 | 617 |
Jan. 1, 2005—Mar. 31, 2005 | 4% | 13 | 567 | 5% | 15 | 569 |
Apr. 1, 2005—Jun. 30, 2005 | 5% | 15 | 569 | 6% | 17 | 571 |
Jul. 1, 2005—Sep. 30, 2005 | 5% | 15 | 569 | 6% | 17 | 571 |
Oct. 1, 2005—Dec. 31, 2005 | 6% | 17 | 571 | 7% | 19 | 573 |
Jan. 1, 2006—Mar. 31, 2006 | 6% | 17 | 571 | 7% | 19 | 573 |
Apr. 1, 2006—Jun. 30, 2006 | 6% | 17 | 571 | 7% | 19 | 573 |
Jul. 1, 2006—Sep. 30, 2006 | 7% | 19 | 573 | 8% | 21 | 575 |
Oct. 1, 2006—Dec. 31, 2006 | 7% | 19 | 573 | 8% | 21 | 575 |
Jan. 1, 2007—Mar. 31, 2007 | 7% | 19 | 573 | 8% | 21 | 575 |
Apr. 1, 2007—Jun. 30, 2007 | 7% | 19 | 573 | 8% | 21 | 575 |
Jul. 1, 2007—Sep. 30, 2007 | 7% | 19 | 573 | 8% | 21 | 575 |
Oct. 1, 2007—Dec. 31, 2007 | 7% | 19 | 573 | 8% | 21 | 575 |
Jan. 1, 2008—Mar. 31, 2008 | 6% | 65 | 619 | 7% | 67 | 621 |
Apr. 1, 2008—Jun. 30, 2008 | 5% | 63 | 617 | 6% | 65 | 619 |
Jul. 1, 2008—Sep. 30, 2008 | 4% | 61 | 615 | 5% | 63 | 617 |
Oct. 1, 2008—Dec. 31, 2008 | 5% | 63 | 617 | 6% | 65 | 619 |
Jan. 1, 2009—Mar. 31, 2009 | 4% | 13 | 567 | 5% | 15 | 569 |
Apr. 1, 2009—Jun. 30, 2009 | 3% | 11 | 565 | 4% | 13 | 567 |
Jul. 1, 2009—Sep. 30, 2009 | 3% | 11 | 565 | 4% | 13 | 567 |
Oct. 1, 2009—Dec. 31, 2009 | 3% | 11 | 565 | 4% | 13 | 567 |
Jan. 1, 2010—Mar. 31, 2010 | 3% | 11 | 565 | 4% | 13 | 567 |
Apr. 1, 2010—Jun. 30, 2010 | 3% | 11 | 565 | 4% | 13 | 567 |
Jul. 1, 2010—Sep. 30, 2010 | 3% | 11 | 565 | 4% | 13 | 567 |
Oct. 1, 2010—Dec. 31, 2010 | 3% | 11 | 565 | 4% | 13 | 567 |
Jan. 1, 2011—Mar. 31, 2011 | 2% | 9 | 563 | 3% | 11 | 565 |
Apr. 1, 2011—Jun. 30, 2011 | 3% | 11 | 565 | 4% | 13 | 567 |
Jul. 1, 2011—Sep. 30, 2011 | 3% | 11 | 565 | 4% | 13 | 567 |
Oct. 1, 2011—Dec. 31, 2011 | 2% | 9 | 563 | 3% | 11 | 565 |
Jan. 1, 2012—Mar. 31, 2012 | 2% | 57 | 611 | 3% | 59 | 613 |
Apr. 1, 2012—Jun. 30, 2012 | 2% | 57 | 611 | 3% | 59 | 613 |
Jul. 1, 2012—Sep. 30, 2012 | 2% | 57 | 611 | 3% | 59 | 613 |
Oct. 1, 2012—Dec. 31, 2012 | 2% | 57 | 611 | 3% | 59 | 613 |
Jan. 1, 2013—Mar. 31, 2013 | 2% | 9 | 563 | 3% | 11 | 565 |
Apr. 1, 2013—Jun. 30, 2013 | 2% | 9 | 563 | 3% | 11 | 565 |
Jul. 1, 2013—Sep. 30, 2013 | 2% | 9 | 563 | 3% | 11 | 565 |
Oct. 1, 2013—Dec. 31, 2013 | 2% | 9 | 563 | 3% | 11 | 565 |
Jan. 1, 2014—Mar. 31, 2014 | 2% | 9 | 563 | 3% | 11 | 565 |
Apr. 1, 2014—Jun. 30, 2014 | 2% | 9 | 563 | 3% | 11 | 565 |
Jul. 1, 2014—Sep. 30, 2014 | 2% | 9 | 563 | 3% | 11 | 565 |
Oct. 1, 2014—Dec. 31, 2014 | 2% | 9 | 563 | 3% | 11 | 565 |
Jan. 1, 2015—Mar. 31, 2015 | 2% | 9 | 563 | 3% | 11 | 565 |
TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS | |||
---|---|---|---|
FROM JANUARY 1, 1991—PRESENT | |||
1995–1 C.B. | |||
RATE | TABLE | PG | |
Jan. 1, 1991—Mar. 31, 1991 | 13% | 31 | 585 |
Apr. 1, 1991—Jun. 30, 1991 | 12% | 29 | 583 |
Jul. 1, 1991—Sep. 30, 1991 | 12% | 29 | 583 |
Oct. 1, 1991—Dec. 31, 1991 | 12% | 29 | 583 |
Jan. 1, 1992—Mar. 31, 1992 | 11% | 75 | 629 |
Apr. 1, 1992—Jun. 30, 1992 | 10% | 73 | 627 |
Jul. 1, 1992—Sep. 30, 1992 | 10% | 73 | 627 |
Oct. 1, 1992—Dec. 31, 1992 | 9% | 71 | 625 |
Jan. 1, 1993—Mar. 31, 1993 | 9% | 23 | 577 |
Apr. 1, 1993—Jun. 30, 1993 | 9% | 23 | 577 |
Jul. 1, 1993—Sep. 30, 1993 | 9% | 23 | 577 |
Oct. 1, 1993—Dec. 31, 1993 | 9% | 23 | 577 |
Jan. 1, 1994—Mar. 31, 1994 | 9% | 23 | 577 |
Apr. 1, 1994—Jun. 30, 1994 | 9% | 23 | 577 |
Jul. 1, 1994—Sep. 30, 1994 | 10% | 25 | 579 |
Oct. 1, 1994—Dec. 31, 1994 | 11% | 27 | 581 |
Jan. 1, 1995—Mar. 31, 1995 | 11% | 27 | 581 |
Apr. 1, 1995—Jun. 30, 1995 | 12% | 29 | 583 |
Jul. 1, 1995—Sep. 30, 1995 | 11% | 27 | 581 |
Oct. 1, 1995—Dec. 31, 1995 | 11% | 27 | 581 |
Jan. 1, 1996—Mar. 31, 1996 | 11% | 75 | 629 |
Apr. 1, 1996—Jun. 30, 1996 | 10% | 73 | 627 |
Jul. 1, 1996—Sep. 30, 1996 | 11% | 75 | 629 |
Oct. 1, 1996—Dec. 31, 1996 | 11% | 75 | 629 |
Jan. 1, 1997—Mar. 31, 1997 | 11% | 27 | 581 |
Apr. 1, 1997—Jun. 30, 1997 | 11% | 27 | 581 |
Jul. 1, 1997—Sep. 30, 1997 | 11% | 27 | 581 |
Oct. 1, 1997—Dec. 31, 1997 | 11% | 27 | 581 |
Jan. 1, 1998—Mar. 31, 1998 | 11% | 27 | 581 |
Apr. 1, 1998—Jun. 30, 1998 | 10% | 25 | 579 |
Jul. 1, 1998—Sep. 30, 1998 | 10% | 25 | 579 |
Oct. 1, 1998—Dec. 31, 1998 | 10% | 25 | 579 |
Jan. 1, 1999—Mar. 31, 1999 | 9% | 23 | 577 |
Apr. 1, 1999—Jun. 30, 1999 | 10% | 25 | 579 |
Jul. 1, 1999—Sep. 30, 1999 | 10% | 25 | 579 |
Oct. 1, 1999—Dec. 31, 1999 | 10% | 25 | 579 |
Jan. 1, 2000—Mar. 31, 2000 | 10% | 73 | 627 |
Apr. 1, 2000—Jun. 30, 2000 | 11% | 75 | 629 |
Jul. 1, 2000—Sep. 30, 2000 | 11% | 75 | 629 |
Oct. 1, 2000—Dec. 31, 2000 | 11% | 75 | 629 |
Jan. 1, 2001—Mar. 31, 2001 | 11% | 27 | 581 |
Apr. 1, 2001—Jun. 30, 2001 | 10% | 25 | 579 |
Jul. 1, 2001—Sep. 30, 2001 | 9% | 23 | 577 |
Oct. 1, 2001—Dec. 31, 2001 | 9% | 23 | 577 |
Jan. 1, 2002—Mar. 31, 2002 | 8% | 21 | 575 |
Apr. 1, 2002—Jun. 30, 2002 | 8% | 21 | 575 |
Jul. 1, 2002—Sep. 30, 2002 | 8% | 21 | 575 |
Oct. 1, 2002—Dec. 31, 2002 | 8% | 21 | 575 |
Jan. 1, 2003—Mar. 31, 2003 | 7% | 19 | 573 |
Apr. 1, 2003—Jun. 30, 2003 | 7% | 19 | 573 |
Jul. 1, 2003—Sep. 30, 2003 | 7% | 19 | 573 |
Oct. 1, 2003—Dec. 31, 2003 | 6% | 17 | 571 |
Jan. 1, 2004—Mar. 31, 2004 | 6% | 65 | 619 |
Apr. 1, 2004—Jun. 30, 2004 | 7% | 67 | 621 |
Jul. 1, 2004—Sep. 30, 2004 | 6% | 65 | 619 |
Oct. 1, 2004—Dec. 31, 2004 | 7% | 67 | 621 |
Jan. 1, 2005—Mar. 31, 2005 | 7% | 19 | 573 |
Apr. 1, 2005—Jun. 30, 2005 | 8% | 21 | 575 |
Jul. 1, 2005—Sep. 30, 2005 | 8% | 21 | 575 |
Oct. 1, 2005—Dec. 31, 2005 | 9% | 23 | 577 |
Jan. 1, 2006—Mar. 31, 2006 | 9% | 23 | 577 |
Apr. 1, 2006—Jun. 30, 2006 | 9% | 23 | 577 |
Jul. 1, 2006—Sep. 30, 2006 | 10% | 25 | 579 |
Oct. 1, 2006—Dec. 31, 2006 | 10% | 25 | 579 |
Jan. 1, 2007—Mar. 31, 2007 | 10% | 25 | 579 |
Apr. 1, 2007—Jun. 30, 2007 | 10% | 25 | 579 |
Jul. 1, 2007—Sep. 30, 2007 | 10% | 25 | 579 |
Oct. 1, 2007—Dec. 31, 2007 | 10% | 25 | 579 |
Jan. 1, 2008—Mar. 31, 2008 | 9% | 71 | 625 |
Apr. 1, 2008—Jun. 30, 2008 | 8% | 69 | 623 |
Jul. 1, 2008—Sep. 30, 2008 | 7% | 67 | 621 |
Oct. 1, 2008—Dec. 31, 2008 | 8% | 69 | 623 |
Jan. 1, 2009—Mar. 31, 2009 | 7% | 19 | 573 |
Apr. 1, 2009—Jun. 30, 2009 | 6% | 17 | 571 |
Jul. 1, 2009—Sep. 30, 2009 | 6% | 17 | 571 |
Oct. 1, 2009—Dec. 31, 2009 | 6% | 17 | 571 |
Jan. 1, 2010—Mar. 31, 2010 | 6% | 17 | 571 |
Apr. 1, 2010—Jun. 30, 2010 | 6% | 17 | 571 |
Jul. 1, 2010—Sep. 30, 2010 | 6% | 17 | 571 |
Oct. 1, 2010—Dec. 31, 2010 | 6% | 17 | 571 |
Jan. 1, 2011—Mar. 31, 2011 | 5% | 15 | 569 |
Apr. 1, 2011—Jun. 30, 2011 | 6% | 17 | 571 |
Jul. 1, 2011—Sep. 30, 2011 | 6% | 17 | 571 |
Oct. 1, 2011—Dec. 31, 2011 | 5% | 15 | 569 |
Jan. 1, 2012—Mar. 31, 2012 | 5% | 63 | 617 |
Apr. 1, 2012—Jun. 30, 2012 | 5% | 63 | 617 |
Jul. 1, 2012—Sep. 30, 2012 | 5% | 63 | 617 |
Oct. 1, 2012—Dec. 31, 2012 | 5% | 63 | 617 |
Jan. 1, 2013—Mar. 31, 2013 | 5% | 15 | 569 |
Apr. 1, 2013—Jun. 30, 2013 | 5% | 15 | 569 |
Jul. 1, 2013—Sep. 30, 2013 | 5% | 15 | 569 |
Oct. 1, 2013—Dec. 31, 2013 | 5% | 15 | 569 |
Jan. 1, 2014—Mar. 31, 2014 | 5% | 15 | 569 |
Apr. 1, 2014—Jun. 30, 2014 | 5% | 15 | 569 |
Jul. 1, 2014—Sep. 30, 2014 | 5% | 15 | 569 |
Oct. 1, 2014—Dec. 31, 2014 | 5% | 15 | 569 |
Jan. 1, 2015—Mar. 31, 2015 | 5% | 15 | 569 |
TABLE OF INTEREST RATES FOR CORPORATE OVERPAYMENTS EXCEEDING $10,000 | |||
---|---|---|---|
FROM JANUARY 1, 1995—PRESENT | |||
1995–1 C.B. | |||
RATE | TABLE | PG | |
Jan. 1, 1995—Mar. 31, 1995 | 6.5% | 18 | 572 |
Apr. 1, 1995—Jun. 30, 1995 | 7.5% | 20 | 574 |
Jul. 1, 1995—Sep. 30, 1995 | 6.5% | 18 | 572 |
Oct. 1, 1995—Dec. 31, 1995 | 6.5% | 18 | 572 |
Jan. 1, 1996—Mar. 31, 1996 | 6.5% | 66 | 620 |
Apr. 1, 1996—Jun. 30, 1996 | 5.5% | 64 | 618 |
Jul. 1, 1996—Sep. 30, 1996 | 6.5% | 66 | 620 |
Oct. 1, 1996—Dec. 31, 1996 | 6.5% | 66 | 620 |
Jan. 1, 1997—Mar. 31, 1997 | 6.5% | 18 | 572 |
Apr. 1, 1997—Jun. 30, 1997 | 6.5% | 18 | 572 |
Jul. 1, 1997—Sep. 30, 1997 | 6.5% | 18 | 572 |
Oct. 1, 1997—Dec. 31, 1997 | 6.5% | 18 | 572 |
Jan. 1, 1998—Mar. 31, 1998 | 6.5% | 18 | 572 |
Apr. 1, 1998—Jun. 30, 1998 | 5.5% | 16 | 570 |
Jul. 1. 1998—Sep. 30, 1998 | 5.5% | 16 | 570 |
Oct. 1, 1998—Dec. 31, 1998 | 5.5% | 16 | 570 |
Jan. 1, 1999—Mar. 31, 1999 | 4.5% | 14 | 568 |
Apr. 1, 1999—Jun. 30, 1999 | 5.5% | 16 | 570 |
Jul. 1, 1999—Sep. 30, 1999 | 5.5% | 16 | 570 |
Oct. 1, 1999—Dec. 31, 1999 | 5.5% | 16 | 570 |
Jan. 1, 2000—Mar. 31, 2000 | 5.5% | 64 | 618 |
Apr. 1, 2000—Jun. 30, 2000 | 6.5% | 66 | 620 |
Jul. 1, 2000—Sep. 30, 2000 | 6.5% | 66 | 620 |
Oct. 1, 2000—Dec. 31, 2000 | 6.5% | 66 | 620 |
Jan. 1, 2001—Mar. 31, 2001 | 6.5% | 18 | 572 |
Apr. 1, 2001—Jun. 30, 2001 | 5.5% | 16 | 570 |
Jul. 1, 2001—Sep. 30, 2001 | 4.5% | 14 | 568 |
Oct. 1, 2001—Dec. 31, 2001 | 4.5% | 14 | 568 |
Jan. 1, 2002—Mar. 31, 2002 | 3.5% | 12 | 566 |
Apr. 1, 2002—Jun. 30, 2002 | 3.5% | 12 | 566 |
Jul. 1, 2002—Sep. 30, 2002 | 3.5% | 12 | 566 |
Oct. 1, 2002—Dec. 31, 2002 | 3.5% | 12 | 566 |
Jan. 1, 2003—Mar. 31, 2003 | 2.5% | 10 | 564 |
Apr. 1, 2003—Jun. 30, 2003 | 2.5% | 10 | 564 |
Jul. 1, 2003—Sep. 30, 2003 | 2.5% | 10 | 564 |
Oct. 1, 2003—Dec. 31, 2003 | 1.5% | 8 | 562 |
Jan. 1, 2004—Mar. 31, 2004 | 1.5% | 56 | 610 |
Apr. 1, 2004—Jun. 30, 2004 | 2.5% | 58 | 612 |
Jul. 1, 2004—Sep. 30, 2004 | 1.5% | 56 | 610 |
Oct. 1, 2004—Dec. 31, 2004 | 2.5% | 58 | 612 |
Jan. 1, 2005—Mar. 31, 2005 | 2.5% | 10 | 564 |
Apr. 1, 2005—Jun. 30, 2005 | 3.5% | 12 | 566 |
Jul. 1, 2005—Sep. 30, 2005 | 3.5% | 12 | 566 |
Oct. 1, 2005—Dec. 31, 2005 | 4.5% | 14 | 568 |
Jan. 1, 2006—Mar. 31, 2006 | 4.5% | 14 | 568 |
Apr. 1, 2006—Jun. 30, 2006 | 4.5% | 14 | 568 |
Jul. 1, 2006—Sep. 30, 2006 | 5.5% | 16 | 570 |
Oct. 1, 2006—Dec. 31, 2006 | 5.5% | 16 | 570 |
Jan. 1, 2007—Mar. 31, 2007 | 5.5% | 16 | 570 |
Apr. 1, 2007—Jun. 30, 2007 | 5.5% | 16 | 570 |
Jul. 1, 2007—Sep. 30, 2007 | 5.5% | 16 | 570 |
Oct. 1, 2007—Dec. 31, 2007 | 5.5% | 16 | 570 |
Jan. 1, 2008—Mar. 31, 2008 | 4.5% | 62 | 616 |
Apr. 1, 2008—Jun. 30, 2008 | 3.5% | 60 | 614 |
Jul. 1, 2008—Sep. 30, 2008 | 2.5% | 58 | 612 |
Oct. 1, 2008—Dec. 31, 2008 | 3.5% | 60 | 614 |
Jan. 1, 2009—Mar. 31, 2009 | 2.5% | 10 | 564 |
Apr. 1, 2009—Jun. 30, 2009 | 1.5% | 8 | 562 |
Jul. 1, 2009—Sep. 30, 2009 | 1.5% | 8 | 562 |
Oct. 1, 2009—Dec. 31, 2009 | 1.5% | 8 | 562 |
Jan. 1, 2010—Mar. 31, 2010 | 1.5% | 8 | 562 |
Apr. 1, 2010—Jun. 30, 2010 | 1.5% | 8 | 562 |
Jul. 1, 2010—Sep. 30, 2010 | 1.5% | 8 | 562 |
Oct. 1, 2010—Dec. 31, 2010 | 1.5% | 8 | 562 |
Jan. 1, 2011—Mar. 31, 2011 | 0.5%* | ||
Apr. 1, 2011—Jun. 30, 2011 | 1.5% | 8 | 562 |
Jul. 1, 2011—Sep. 30, 2011 | 1.5% | 8 | 562 |
Oct. 1, 2011—Dec. 31, 2011 | 0.5%* | ||
Jan. 1, 2012—Mar. 31, 2012 | 0.5%* | ||
Apr. 1, 2012—Jun. 30, 2012 | 0.5%* | ||
Jul. 1, 2012—Sep. 30, 2012 | 0.5%* | ||
Oct. 1, 2012—Dec. 31, 2012 | 0.5%* | ||
Jan. 1, 2013—Mar. 31, 2013 | 0.5%* | ||
Apr. 1, 2013—Jun. 30, 2013 | 0.5%* | ||
Jul. 1, 2013—Sep. 30, 2013 | 0.5%* | ||
Oct. 1, 2013—Dec. 31, 2013 | 0.5%* | ||
Jan. 1, 2014—Mar. 31, 2014 | 0.5%* | ||
Apr. 1, 2014—Jun. 30, 2014 | 0.5%* | ||
Jul. 1, 2014—Sep. 30, 2014 | 0.5%* | ||
Oct. 1, 2014—Dec. 31, 2014 | 0.5%* | ||
Jan. 1, 2015—Mar. 31, 2015 | 0.5%* | ||
* The asterisk reflects the interest factors for daily compound interest for annual rates of 0.5 percent are published in Appendix A of this Revenue Ruling. |
This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44, 2007–2 C.B. 54. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016.
Plans using this Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle E. Generally an individually designed plan is in Cycle E if the last digit of the employer identification number of the plan sponsor is 5 or 0, or if the plan is a § 414(d) governmental plan (including governmental multiemployer or governmental multiple employer plans) for which an election has been made by the plan sponsor to treat Cycle E as the second remedial amendment cycle for the plan.
The list of changes in section IV of this notice does not extend the deadline by which a plan must be amended to comply with any statutory, regulatory, or guidance changes. The general deadline for timely adoption of an interim or discretionary amendment can be found in section 5.05 of Rev. Proc. 2007–44.
Rev. Proc. 2007–44 sets forth procedures for issuing opinion, advisory, and determination letters and describes the five-year remedial amendment cycle for individually designed plans and the six-year remedial amendment cycle for pre-approved plans. In addition, section 5.05 of Rev. Proc. 2007–44 provides the deadline for timely adoption of an interim amendment or discretionary amendment.
Under section 4 of Rev. Proc. 2007–44, the Internal Revenue Service (the Service) announced its intention to annually publish a Cumulative List to identify statutory, regulatory, and guidance changes that must be taken into account in submissions by plan sponsors to the Service requesting opinion, advisory, and determination letters whose submission period begins on February 1st following issuance of the Cumulative List.
In Notice 2013–84, 2013–52 I.R.B. 822, the Service published the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List).[1]
This notice relates to the determination letter program for individually designed plans eligible for Cycle E. In accordance with Rev. Proc. 2007–44, the Service will start accepting determination letter applications for Cycle E individually designed plans beginning on February 1, 2015. The 12-month submission period for Cycle E plans will end on January 31, 2016.
The 2014 Cumulative List, set forth in section IV of this notice, informs plan sponsors of issues the Service has specifically identified for review in determining whether a plan filing in Cycle E has been properly updated. Specifically, the 2014 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L. 110–245; the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110–458; the Small Business Jobs Act of 2010 (SBJA), Pub. L. 111–240; the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub. L. No. 111–192; the Moving Ahead for Progress in the 21st Century Act (MAP–21), Pub. L. 112–141; the American Taxpayer Relief Act of 2012 (ATRA), Pub. L. 112–240; the Highway and Transportation Funding Act of 2014 (HATFA), Pub. L. No. 113–159; and the Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act), Pub. L. 113–97.
Except as provided below, the Service will not consider in its review of any determination letter application for the submission period that begins February 1, 2015, any:
(1) guidance issued after October 1, 2014;
(2) statutes enacted after October 1, 2014;
(3) qualification requirements first effective in 2016 or later; or
(4) statutory provisions that are first effective in 2015, for which there is no guidance identified in this notice.
However, in order to be qualified, a plan must comply with all relevant qualification requirements, not just those on the 2014 Cumulative List.
The Service’s review of a determination letter application filed in the Cycle E submission period will not consider the 2014 final hybrid plan regulations (other than the delay in the effective date of certain provisions in the 2010 final hybrid plan regulations set forth in § 1.411(b)(5)–1(f)(2)(i)(B)) unless (1) the plan has been amended to satisfy the 2014 final regulations and (2) the determination letter application indicates that a determination is requested that the plan complies with those final regulations.
The 2014 Cumulative List includes one item of guidance issued after October 1, 2014, namely Notice 2014–66, 2014–46 I.R.B. 820, which provides a special nondiscrimination rule for a qualified defined contribution plan that provides lifetime income by offering, as investment options, a series of target date funds (TDFs) that include deferred annuities among their assets, even if some of the TDFs within the series are available only to older participants.
With respect to matters addressed by proposed regulations identified in the footnotes of section IV of this notice, the Service’s review of the plan will be based on a reasonable interpretation of the statute, existing final regulations, or other published guidance. For this purpose, compliance with proposed regulations will be treated as meeting that standard. However, a determination letter cannot be relied on with respect to whether the plan complies with the proposed regulations.
Terminating plans must include all law changes in effect at the time of termination. See section 8 of Rev. Proc. 2007–44 regarding plan termination.
The following list consists of statutory provisions and associated guidance which reflect changes to plan qualification requirements. The Service has identified below the plan qualification requirements that differ from those that were on the 2013 or earlier Cumulative Lists as “(New).”
Items from the 2009 Cumulative List have been deleted from the 2014 Cumulative List. Thus, the 2014 Cumulative List contains the plan qualification requirements in the 2010, 2011, 2012 and 2013 Cumulative Lists, as well as additional 2014 plan qualification requirements. The deletions have been made to enhance the utility of the cumulative list, by removing items that would have been previously reviewed in the case of a plan that was submitted during the initial Cycle E submission period (February 1, 2010 – January 31, 2011). However, if a plan has not been previously reviewed for items on earlier cumulative lists, the items from the earlier cumulative lists must be taken into account. These items can be found in the 2009 Cumulative List, Notice 2009–98.[2]
1. 401(a):
Notice 2009–86, 2009–46 I.R.B. 629, provides that the Service and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to plan years beginning on or after January 1, 2013. (2010 C. L.)
Rev. Rul. 2011–1, 2011–2 I.R.B. 251, revises the generally applicable rules for group trusts and, if certain requirements are met, permits the participation in group trusts of custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), and governmental retiree benefit plans under § 401(a)(24). This revenue ruling also modifies the transition relief provided in Rev. Rul. 2008–40. (2011 C. L.)
Notice 2012–6, 2012–3 I.R.B. 293, extends and expands the transition relief provided under Rev. Rul. 2011–1 for certain group trusts, certain retirement trusts that qualify under the Puerto Rico Internal Revenue Code that participate in group trusts, and certain qualified retirement plans that benefit Puerto Rico residents. The notice also provides additional time for governmental retiree benefit plans described in § 401(a)(24) to be amended to satisfy the applicable requirements of Rev. Rul. 2011–1. (2012 C. L.)
Notice 2012–29, 2012–18 I.R.B. 872, provides that the Service and Treasury intend to modify the normal retirement age regulations to clarify that governmental plans that do not provide for in-service distributions before age 62 do not need to have a definition of normal retirement age and to modify the age-50 safe harbor rule for qualified public safety employees. The notice also provides that the Service and Treasury intend to amend the normal retirement age regulations to extend the effective date for governmental plans to annuity starting dates that occur in plan years beginning on or after the later of (1) January 1, 2015 or (2) the close of the first regular legislative session of the legislative body with the authority to amend the plan that begins on or after the date that is 3 months after the final regulations are published in the Federal Register. (2012 C. L.)
United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013). The Supreme Court found that Section 3 of the Defense of Marriage Act (DOMA), which provides that in determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word ‘marriage’ means only a legal union between one man and one woman as husband and wife, and the word ‘spouse’ refers only to a person of the opposite sex who is a husband or a wife, is unconstitutional because it violates the principles of equal protection. (2013 C. L.)
Rev. Rul. 2013–17, 2013–38 I.R.B. 201, provides that for Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex if the individuals are lawfully married under state law, and the term “marriage” includes such a marriage between individuals of the same sex and the Service adopts a general rule recognizing a marriage of same-sex individuals that was validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages. (2013 C. L.)
Rev. Rul. 2014–9, 2014–17 I.R.B. 975, provides procedures a plan administrator may use in order to reasonably conclude that an amount is a valid rollover contribution. (New)
Notice 2014–19, 2014–17 I.R.B. 979, provides guidance on the application (including the retroactive application) of the decision in United States v. Windsor, and the holdings of Rev. Rul. 2013–17, to retirement plans qualified under § 401(a). (New)
Rev. Rul. 2014–24, 2014–37 I.R.B. 529, modifies the list of group trust retiree benefit plans eligible to participate in group trusts described in Rev. Rul. 81–100, as modified by Rev. Rul. 2011–1 and Notice 2012–6, to include trusts of certain retirement plans qualified only under the Puerto Rico Code, clarifies that assets held by certain separate accounts maintained by insurance companies may be invested in those group trusts, and provides limited transition relief. (New)
2. 401(a)(4):
Notice 2014–5, 2014–2 I.R.B. 276, provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans. (New)
Notice 2014–66, 2014–46 I.R.B. 820, provides a special nondiscrimination rule for a qualified defined contribution plan that provides lifetime income by offering, as investment options, a series of target date funds (TDFs) that include deferred annuities among their assets, even if some of the TDFs within the series are available only to older participants. (New)
3. 401(a)(9):
-
WRERA § 201(a) added § 401(a)(9)(H) which provides a suspension of the required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
Notice 2009–82, 2009–41 I.R.B. 491, provides guidance relating to the suspension of the required minimum distribution rules for 2009 applicable to defined contribution plans. (2010 C. L.)
Final regulations that provide a limited modification of the required minimum distribution rules for tax-qualified defined contribution plans holding qualifying longevity annuity contracts were published on July 2, 2014 (79 Fed. Reg. 37633). (New)
4. 401(a)(22):
Notice 2011–19, 2011–11 I.R.B. 550, provides that the terms readily tradable on an established securities market and readily tradable on an established market mean employer securities that are readily tradable on an established securities market within the meaning of § 1.401(a)(35)–1(f)(5) for purposes of § 401(a)(22). Notice 2011–19 is effective for plan years that begin on or after January 1, 2012, except for certain plans that have a delayed effective date. (2011 C. L.)
5. 401(a)(28)(C):
Notice 2011–19 provides that the terms readily tradable on an established securities market and readily tradable on an established market mean employer securities that are readily tradable on an established securities market within the meaning of § 1.401(a)(35)–1(f)(5) for purposes of § 401(a)(28)(C). Notice 2011–19 is effective for plan years that begin on or after January 1, 2012, except for certain plans that have a delayed effective date. (2011 C. L.)
6. 401(a)(35):
Notice 2009–97, 2009–52 I.R.B. 972, extends the deadline to amend for § 401(a)(35) to the last day of the first plan year that begins on or after January 1, 2010. (2010 C. L.)
Final regulations under § 401(a)(35) were published on May 19, 2010 (75 Fed. Reg. 27927). (2010 C. L.)
Notice 2013–17, 2013–20 I.R.B. 1082, provides relief from anti-cutback rules for an amendment to an ESOP that becomes subject to the diversification requirements of § 401(a)(35) to eliminate all in-service distribution options previously used to satisfy the diversification requirements of § 401(a)(28)(B)(i). (2013 C. L.)
7. 401(a)(37):
-
HEART Act § 104(a) added § 401(a)(37) with respect to benefits payable on the death of a plan participant while performing qualified military service. (2010 C. L.)
Notice 2010–15, 2010–6 I.R.B. 390, provides guidance regarding HEART Act § 104(a). (2010 C. L.)
8. 401(k) & 401(m):
Notice 2010–15 provides guidance regarding HEART Act § 107, which extends the applicability of the qualified reservist distribution to individuals ordered or called to active duty after December 31, 2007. (2010 C. L.)
Final regulations that provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009 and revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015 were published on November 15, 2013 (78 Fed. Reg. 68735). (2013 C. L.)
Notice 2014–37, 2014–24 I.R.B. 1100, provides guidance on a mid-year amendment to a § 401(k) safe harbor plan or § 401(m) safe harbor plan to reflect the outcome of United States v. Windsor, pursuant to Notice 2014–19. (New)
9. 402(a):
Final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance were published on May 12, 2014 (79 Fed. Reg. 26838). (New)
10. 402(c)(2):
Notice 2014–54, 2014–41 I.R.B. 670, provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan described in § 401(a). (New)
11. 402A:
-
SBJA § 2112 added § 402A(c)(4) which permits rollovers of otherwise distributable amounts from a plan account other than a designated Roth account to the plan’s designated Roth account. (2010 C. L.)
Notice 2010–84, 2010–51 I.R.B. 872, provides guidance regarding § 402A(c)(4). (2010 C. L.)
-
ATRA § 902 added § 402A(c)(4)(E), which provides that rollovers from a plan account to the plan’s designated Roth account can include a rollover of an otherwise nondistributable amount. (2013 C. L.)
Notice 2013–74 provides guidance regarding § 402A(c)(4)(E) and also provides guidance that applies to all in-plan Roth rollovers under § 402A(c)(4). (2013 C. L.)
Notice 2014–54, 2014–41 I.R.B. 670, provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations under tax-favored retirement plans. (New)
Proposed regulations under § 402A were published on September 19, 2014 (79 Fed. Reg. 56310) with respect to the tax treatment of distributions from designated Roth accounts under tax-favored retirement plans. (New)
12. 409:
Notice 2011–19 provides that the terms readily tradable on an established securities market and readily tradable on an established market mean employer securities that are readily tradable on an established securities market within the meaning of § 1.401(a)(35)–1(f)(5) for purposes of § 409(h)(1)(B) and § 409(l). Notice 2011–19 is effective for plan years that begin on or after January 1, 2012, except for certain plans that have a delayed effective date. (2011 C. L.)
13. 411(a):
Rev. Rul. 2012–4, 2012–8 I.R.B. 386, describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfies §§ 411 and 415 in a case in which the defined benefit plan provides an annuity resulting from the direct rollover. (2012 C. L.).
14. 411(a)(13):
Notice 2009–97 extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(a)(13) (other than § 411(a)(13)(A)) to the last day of the first plan year that begins on or after January 1, 2010. (2010 C. L.)
Final Regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg. 64123).[3] (2010 C. L.)
Notice 2010–77, 2010–51 I.R.B. 851, extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(a)(13) (other than § 411(a)(13)(A)) to the last day of the first plan year that begins on or after January 1, 2011. (2010 C. L.)
Notice 2011–85, 2011–44 I.R.B. 605, extends the deadline for adopting an interim or discretionary amendment under § 411(a)(13) (other than § 411(a)(13)(A)). (2011 C. L.)
Notice 2012–61, 2012–42 I.R.B. 479, provides that certain provisions in the 2010 final hybrid plan regulations will not be effective for plan years beginning before January 1, 2014. (2012 C. L.)
Amendments to the final regulations under § 411(a)(13) (which were included in the 2010 C. L.) were published on September 19, 2014 (79 Fed. Reg. 56442). (New)
15. 411(b)(1):
Final regulations under § 411(b)(1) with respect to a variable interest crediting rate that potentially can be negative in any given year were published on September 19, 2014 (79 Fed. Reg. 56442). (New)[4]
16. 411(b)(5):
Notice 2009–97 extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(b)(5) to the last day of the first plan year that begins on or after January 1, 2010. (2010 C. L.)
Final Regulations under § 411(b)(5) were published on October 19, 2010 (75 Fed. Reg. 64123).[5] (2010 C. L.)
Notice 2010–77 extends the deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(b)(5) to the last day of the first plan year that begins on or after January 1, 2011. (2010 C. L.)
Notice 2011–85 announces that the Treasury Department and the Service intend to amend the 2010 final hybrid plan regulations to postpone the effective/applicability date of § 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and (d)(6)(i) to plan years that begin on or after a date to be specified in those regulations that is not earlier than January 1, 2013. This notice also extends the deadline for adopting an interim or discretionary amendment under § 411(b)(5). (2011 C. L.)
Notice 2012–61 provides that certain provisions in the 2010 final hybrid plan regulations will not be effective for plan years beginning before January 1, 2014. (2012 C. L.)
Amendments to the final regulations under § 411(b)(5) (which were included in the 2010 C. L.) were published on September 19, 2014 (79 Fed. Reg. 56442). (New)
17. 411(d)(6):
Final Regulations under § 411(d)(6), which provide an additional limited exception to the anti-cutback rules in the case of a plan sponsor who is a debtor in a bankruptcy proceeding, were published on November 8, 2012 (77 Fed. Reg. 66915). (2012 C. L.)
Notice 2013–17 provides relief from anti-cutback rules for an amendment to an ESOP to eliminate all in-service distribution options previously used to satisfy the diversification requirements of § 401(a)(28)(B)(i). (2013 C. L.)
18. 414(u):
-
HEART Act § 104(b) amended § 414(u) by adding § 414(u)(9) regarding how a plan may provide benefit accruals for a person who dies or becomes disabled while performing qualified military service. (2010 C. L.)
Notice 2010–15 provides guidance regarding HEART Act § 104(b). (2010 C. L.)
-
HEART Act § 105(b)(1) added § 414(u)(12) with respect to the treatment of differential wage payments during the period a person, while on active duty, is performing service in the uniformed services. (2010 C. L.)
Notice 2010–15 provides guidance regarding HEART Act § 105(b)(1). (2010 C. L.)
19. 414(x):
PPA ’06 § 903(a) added § 414(x) with respect to special rules for eligible combined plans that consist of a defined benefit plan and a qualified cash or deferred arrangement. (2010 C. L.)
20. 415:
Rev. Rul. 2012–4 describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfies §§ 411 and 415 in a case in which the defined benefit plan provides an annuity resulting from the direct rollover. (2012 C. L.)
Proposed regulations under § 415 were published on November 15, 2013 (78 Fed. Reg. 68780) with respect to amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights-related activity. (New)
21. 417:
Rev. Rul. 2012–3, 2012–6 I.R.B. 383, describes how the qualified joint and survivor annuity (“QJSA)”) and the qualified preretirement survivor annuity (“QPSA”) rules, described in §§ 401(a)(11) and 417, apply when a deferred annuity contract is purchased under a profit sharing plan. (2012 C. L.)
22. 420:
MAP–21 §§ 40241 and 40242 amend § 420 to extend the provisions relating to transfers of excess pension assets to retiree health accounts and to expand those provisions to allow transfers to retiree group term life insurance accounts. (2012 C. L.)
23. 431(b)(8):
PRA 2010 § 211(a)(2) added § 431(b)(8), which provides two special funding rules available to multiemployer plans. (2011 C. L.)
Notice 2010–83, 2010–51 I.R.B. 862, provides guidance with respect to the special funding rules under § 431(b)(8). (2011 C. L.)
24. 436:[6]
Section 1.436–1 provides guidance on the application of § 436, which provides a series of limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans. (2012 C. L.)
Notice 2011–3, 2011–2 I.R.B. 263, provides guidance on the special rules relating to the relaxation of § 436 rules that were included in the funding relief for single employer defined benefit pension plans under PRA 2010. (2012 C. L.)
Notice 2011–96, 2011–52 I.R.B. 915, provides a sample plan amendment that plan sponsors may adopt to satisfy § 436 regarding limitations on the accrual and payment of benefits. The notice also extends both the deadline to amend a plan to satisfy § 436 and the period during which such an amendment is eligible for relief from the anti-cutback requirements of § 411(d)(6). (2012 C. L.)
Notice 2012–70, 2012–51 I.R.B. 712, extends the deadline, as set forth in Notice 2011–96, to amend a defined benefit plan to satisfy the requirements of § 436 and provides associated relief from the requirements of § 411(d)(6). (2012 C. L.)
CSEC Act § 202 exempted certain cooperative and small employer charity pension plans from the limitations of §§ 436 and 401(a)(33), and provided new funding rules for these plans. (New)
The following guidance contains sample or model amendments: Notice 2009–82 (suspension of the minimum distribution requirement for 2009); Rev. Rul. 2011–1 (group trusts); and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
The principal author of this notice is Patrick Gutierrez of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll free number) or e-mail Mr. Gutierrez at RetirementPlanQuestions@irs.gov.
[1] For previous cumulative lists, see Notice 2012–76, 2012–52 I.R.B. 775; Notice 2011–97, 2011–52 I.R.B. 923; Notice 2010–90, 2010–52 I.R.B. 909; Notice 2009–98, 2009–52 I.R.B. 974; Notice 2008–108, 2008–2 C.B. 1275; Notice 2007–94, 2007–2 C.B. 1179; Notice 2007–3, 2007–1 C.B. 255; Notice 2005–101, 2005–2 C.B. 1219; and Notice 2004–84, 2004–2 C.B. 1030 for the 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, and 2004 Cumulative Lists, respectively.
[2] For a § 414(d) governmental plan for which a determination letter application was filed during Cycle C (which was the plan’s first remedial amendment cycle) but for which the plan sponsor is now electing to treat Cycle E as its second remedial amendment cycle, the plan has not been reviewed for the “(New)” items listed on the 2008 Cumulative List, Notice 2008–108, 2008–2 C.B. 1275, and the 2009 Cumulative List, Notice 2009–98, 2009–52 I.R.B. 974, and those items must now be taken into account.
[3] Proposed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.
[4] Proposed regulations under § 411(b)(1) were published on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.
[5] Proposed regulations under § 411(b)(5) were published on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.
[6] Notice 2012–61 and Notice 2014–53, 2014–43 I.R.B. 737, provide guidance on the application of MAP–21 and HATFA. Notice 2012–55, 2012–36 I.R.B. 332, and Notice 2013–11, 2013–11 I.R.B. 610, provide guidance on the 25-year average segment rates under MAP–21.
This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. This announcement also provides a two day extension (from Saturday, January 31, 2015, to Monday, February 2, 2015) for Cycle D on-cycle submissions (primarily individually designed plans including multiemployer plans).
The extension to June 30, 2015, applies to pre-approved defined benefit mass submitter lead and specimen plans, word-for-word identical plans, master and prototype minor modifier placeholder applications, and defined benefit non-mass submitter lead and specimen plans. Under Rev. Proc. 2007–44, 2007–2 C.B. 54, and Rev. Proc. 2011–49, 2011–44 I.R.B. 608, as modified by Announcement 2014–4, 2014–7 I.R.B. 523, the submission period for these applications is scheduled to expire on February 2, 2015. This extension applies to all on-cycle pre-approved defined benefit plan submissions.
In general, plans submitted in accordance with this extension will continue to be reviewed for qualification items based on the 2012 Cumulative List (Notice 2012–76, 2012–52 I.R.B. 775).
The IRS expects to modify Rev. Proc. 2011–49 to expand the preapproved program to include defined benefit plans containing cash balance features and defined contribution plans containing employee stock ownership plan (ESOP) features. In addition, the IRS is developing tools, which will be available before June 30, 2015, to assist plan sponsors in drafting these plans.
The extension from January 31, 2015, to February 2, 2015, applies to Cycle D filers reviewed for qualification items based on the 2013 Cumulative List (Notice 2013–84, 2013–52 I.R.B. 822).
Rev. Proc. 2007–44, Rev. Proc. 2011–49, and Announcement 2014–4 are modified.
The principal author of this announcement is Donald J. Kieffer of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please call the Employee Plans taxpayer assistance answering service at (877) 829-5500 (a toll-free telephone number) or e-mail Mr. Kieffer at retirementplanquestions@irs.gov.
Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:
Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).
Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.
Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.
Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.
Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.
Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.
Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014–01 through 2014–26 is in Internal Revenue Bulletin 2014–26, dated June 30, 2014.
Bulletins 2014–27 through 2014–52
Announcements:
Article | Issue | Link | Page |
---|---|---|---|
2014-2 | 2014-28 I.R.B. | 2014-28 | 120 |
2014-28 | 2014-34 I.R.B. | 2014-34 | 391 |
2014-29 | 2014-35 I.R.B. | 2014-35 | 452 |
2014-31 | 2014-46 I.R.B. | 2014-46 | 827 |
2014-32 | 2014-48 I.R.B. | 2014-48 | 907 |
2014-33 | 2014-49 I.R.B. | 2014-49 | 916 |
2014-34 | 2014-51 I.R.B. | 2014-51 | 949 |
2014-36 | 2014-51 I.R.B. | 2014-51 | 950 |
2014-37 | 2014-51 I.R.B. | 2014-51 | 951 |
2014-38 | 2014-51 I.R.B. | 2014-51 | 951 |
2014-39 | 2014-51 I.R.B. | 2014-51 | 953 |
2014-40 | 2014-51 I.R.B. | 2014-51 | 953 |
2014-41 | 2014-52 I.R.B. | 2014-52 | 979 |
Notices:
Article | Issue | Link | Page |
---|---|---|---|
2014-40 | 2014-27 I.R.B. | 2014-27 | 100 |
2014-41 | 2014-27 I.R.B. | 2014-27 | 97 |
2014-42 | 2014-34 I.R.B. | 2014-34 | 387 |
2014-43 | 2014-31 I.R.B. | 2014-31 | 249 |
2014-44 | 2014-32 I.R.B. | 2014-32 | 270 |
2014-45 | 2014-34 I.R.B. | 2014-34 | 388 |
2014-46 | 2014-36 I.R.B. | 2014-36 | 520 |
2014-47 | 2014-36 I.R.B. | 2014-36 | 522 |
2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2014-49 | 2014-41 I.R.B. | 2014-41 | 665 |
2014-50 | 2014-40 I.R.B. | 2014-40 | 590 |
2014-51 | 2014-40 I.R.B. | 2014-40 | 594 |
2014-52 | 2014-42 I.R.B. | 2014-42 | 712 |
2014-53 | 2014-43 I.R.B. | 2014-43 | 739 |
2014-54 | 2014-41 I.R.B. | 2014-41 | 670 |
2014-55 | 2014-41 I.R.B. | 2014-41 | 672 |
2014-56 | 2014-41 I.R.B. | 2014-41 | 674 |
2014-57 | 2014-42 I.R.B. | 2014-42 | 723 |
2014-58 | 2014-44 I.R.B. | 2014-44 | 746 |
2014-59 | 2014-44 I.R.B. | 2014-44 | 747 |
2014-60 | 2014-43 I.R.B. | 2014-43 | 743 |
2014-61 | 2014-43 I.R.B. | 2014-43 | 746 |
2014-62 | 2014-44 I.R.B. | 2014-44 | 749 |
2014-63 | 2014-45 I.R.B. | 2014-45 | 759 |
2014-64 | 2014-45 I.R.B. | 2014-45 | 759 |
2014-65 | 2014-47 I.R.B. | 2014-47 | 842 |
2014-66 | 2014-46 I.R.B. | 2014-46 | 820 |
2014-67 | 2014-46 I.R.B. | 2014-46 | 822 |
2014-68 | 2014-47 I.R.B. | 2014-47 | 842 |
2014-69 | 2014-48 I.R.B. | 2014-48 | 903 |
2014-70 | 2014-48 I.R.B. | 2014-48 | 905 |
2014-71 | 2014-49 I.R.B. | 2014-49 | 912 |
2014-73 | 2014-49 I.R.B. | 2014-49 | 912 |
2014-74 | 2014-50 I.R.B. | 2014-50 | 937 |
2014-76 | 2014-50 I.R.B. | 2014-50 | 946 |
2014-77 | 2014-52 I.R.B. | 2014-52 | 979 |
Proposed Regulations:
Article | Issue | Link | Page |
---|---|---|---|
REG-151416-06 | 2014-47 I.R.B. | 2014-47 | 870 |
REG-104579-13 | 2014-33 I.R.B. | 2014-33 | 370 |
REG-120756-13 | 2014-31 I.R.B. | 2014-31 | 252 |
REG-105067-14 | 2014-34 I.R.B. | 2014-34 | 391 |
REG-110948-14 | 2014-30 I.R.B. | 2014-30 | 239 |
REG-121542-14 | 2014-28 I.R.B. | 2014-28 | 119 |
REG-107012-14 | 2014-33 I.R.B. | 2014-33 | 371 |
REG-123286-14 | 2014-33 I.R.B. | 2014-33 | 377 |
REG-209459-78 | 2014-31 I.R.B. | 2014-31 | 253 |
REG-129507-14 | 2014-38 I.R.B. | 2014-38 | 561 |
REG-129786-14 | 2014-38 I.R.B. | 2014-38 | 562 |
REG-105739-11 | 2014-41 I.R.B. | 2014-41 | 704 |
REG-136676-13 | 2014-45 I.R.B. | 2014-45 | 814 |
Revenue Procedures:
Article | Issue | Link | Page |
---|---|---|---|
2014-26 | 2014-27 I.R.B. | 2014-27 | 26 |
2014-27 | 2014-27 I.R.B. | 2014-27 | 41 |
2014-29 | 2014-28 I.R.B. | 2014-28 | 105 |
2014-37 | 2014-33 I.R.B. | 2014-33 | 363 |
2014-38 | 2014-29 I.R.B. | 2014-29 | 132 |
2014-39 | 2014-29 I.R.B. | 2014-29 | 151 |
2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-41 | 2014-33 I.R.B. | 2014-33 | 364 |
2014-42 | 2014-29 I.R.B. | 2014-29 | 193 |
2014-43 | 2014-32 I.R.B. | 2014-32 | 273 |
2014-44 | 2014-32 I.R.B. | 2014-32 | 274 |
2014-45 | 2014-34 I.R.B. | 2014-34 | 388 |
2014-46 | 2014-33 I.R.B. | 2014-33 | 367 |
2014-47 | 2014-35 I.R.B. | 2014-35 | 393 |
2014-48 | 2014-36 I.R.B. | 2014-36 | 527 |
2014-49 | 2014-37 I.R.B. | 2014-37 | 535 |
2014-50 | 2014-37 I.R.B. | 2014-37 | 540 |
2014-51 | 2014-37 I.R.B. | 2014-37 | 543 |
2014-52 | 2014-38 I.R.B. | 2014-38 | 560 |
2014-53 | 2014-39 I.R.B. | 2014-39 | 573 |
2014-54 | 2014-41 I.R.B. | 2014-41 | 675 |
2014-55 | 2014-44 I.R.B. | 2014-44 | 753 |
2014-56 | 2014-45 I.R.B. | 2014-45 | 762 |
2014-57 | 2014-45 I.R.B. | 2014-45 | 777 |
2014-58 | 2014-45 I.R.B. | 2014-45 | 793 |
2014-59 | 2014-47 I.R.B. | 2014-47 | 843 |
2014-60 | 2014-47 I.R.B. | 2014-47 | 854 |
2014-61 | 2014-47 I.R.B. | 2014-47 | 860 |
2014-62 | 2014-50 I.R.B. | 2014-50 | 948 |
Revenue Rulings:
Article | Issue | Link | Page |
---|---|---|---|
2014-14 | 2014-27 I.R.B. | 2014-27 | 12 |
2014-19 | 2014-32 I.R.B. | 2014-32 | 266 |
2014-20 | 2014-28 I.R.B. | 2014-28 | 101 |
2014-21 | 2014-34 I.R.B. | 2014-34 | 381 |
2014-22 | 2014-37 I.R.B. | 2014-37 | 523 |
2014-23 | 2014-40 I.R.B. | 2014-40 | 575 |
2014-24 | 2014-37 I.R.B. | 2014-37 | 529 |
2014-25 | 2014-40 I.R.B. | 2014-40 | 574 |
2014-26 | 2014-41 I.R.B. | 2014-41 | 663 |
2014-26 | 2014-41 I.R.B. | 2014-41 | 663 |
2014-27 | 2014-47 I.R.B. | 2014-47 | 832 |
2014-28 | 2014-45 I.R.B. | 2014-45 | 756 |
2014-29 | 2014-52 I.R.B. | 2014-52 | 960 |
2014-30 | 2014-49 I.R.B. | 2014-49 | 910 |
2014-31 | 2014-50 I.R.B. | 2014-50 | 935 |
2014-32 | 2014-50 I.R.B. | 2014-50 | 917 |
2014-33 | 2014-52 I.R.B. | 2014-52 | 957 |
2014-34 | 2014-52 I.R.B. | 2014-52 | 954 |
Treasury Decisions:
Article | Issue | Link | Page |
---|---|---|---|
9664 | 2014-32 I.R.B. | 2014-32 | 254 |
9668 | 2014-27 I.R.B. | 2014-27 | 1 |
9669 | 2014-28 I.R.B. | 2014-28 | 103 |
9670 | 2014-29 I.R.B. | 2014-29 | 121 |
9671 | 2014-29 I.R.B. | 2014-29 | 124 |
9672 | 2014-30 I.R.B. | 2014-30 | 196 |
9673 | 2014-30 I.R.B. | 2014-30 | 212 |
9674 | 2014-30 I.R.B. | 2014-30 | 225 |
9675 | 2014-31 I.R.B. | 2014-31 | 242 |
9676 | 2014-32 I.R.B. | 2014-32 | 260 |
9677 | 2014-31 I.R.B. | 2014-31 | 241 |
9678 | 2014-32 I.R.B. | 2014-32 | 262 |
9679 | 2014-32 I.R.B. | 2014-32 | 267 |
9680 | 2014-32 I.R.B. | 2014-32 | 254 |
9681 | 2014-33 I.R.B. | 2014-33 | 340 |
9682 | 2014-33 I.R.B. | 2014-33 | 342 |
9683 | 2014-33 I.R.B. | 2014-33 | 330 |
9684 | 2014-33 I.R.B. | 2014-33 | 345 |
9685 | 2014-34 I.R.B. | 2014-34 | 379 |
9686 | 2014-34 I.R.B. | 2014-34 | 382 |
9687 | 2014-36 I.R.B. | 2014-36 | 486 |
9688 | 2014-36 I.R.B. | 2014-36 | 482 |
9689 | 2014-36 I.R.B. | 2014-36 | 456 |
9690 | 2014-38 I.R.B. | 2014-38 | 548 |
9691 | 2014-38 I.R.B. | 2014-38 | 547 |
9692 | 2014-40 I.R.B. | 2014-40 | 574 |
9693 | 2014-41 I.R.B. | 2014-41 | 596 |
9694 | 2014-41 I.R.B. | 2014-41 | 626 |
9695 | 2014-42 I.R.B. | 2014-42 | 707 |
9696 | 2014-43 I.R.B. | 2014-43 | 727 |
9697 | 2014-43 I.R.B. | 2014-43 | 729 |
9698 | 2014-47 I.R.B. | 2014-47 | 836 |
9699 | 2014-46 I.R.B. | 2014-46 | 818 |
9700 | 2014-48 I.R.B. | 2014-48 | 897 |
9701 | 2014-49 I.R.B. | 2014-49 | 908 |
9702 | 2014-48 I.R.B. | 2014-48 | 899 |
9704 | 2014-50 I.R.B. | 2014-50 | 922 |
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014–01 through 2014–26 is in Internal Revenue Bulletin 2014–26, dated June 30, 2014.
Bulletins 2014–27 through 2014–52
Announcements:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2008-87 | Supplemented by | Ann. 2014-33 | 2014-49 I.R.B. | 2014-49 | 916 |
2012-11 | Supplemented by | Ann. 2014-2 | 2014-28 I.R.B. | 2014-28 | 120 |
2013-11 | Supplemented by | Ann. 2014-2 | 2014-28 I.R.B. | 2014-28 | 120 |
2013-12 | Supplemented by | Ann. 2014-33 | 2014-49 I.R.B. | 2014-49 | 916 |
2010-41 | Obsoleted by | Rev. Proc. 2014-43 | 2014-32 I.R.B. | 2014-43 | 273 |
Proposed Regulations:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
84-102 | Obsoleted by | REG-151416-06 | 2014-47 I.R.B. | 2014-47 | 870 |
Revenue Procedures:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
1981-38 | Superseded by | Rev. Proc. 2014-42 | 2014-29 I.R.B. | 2014-29 | 193 |
93-37 | Modified and Superseded by | Rev. Proc. 2014-43 | 2014-32 I.R.B. | 2014-43 | 273 |
1981-38 | Modified by | Rev. Proc. 2014-42 | 2014-29 I.R.B. | 2014-29 | 193 |
2000-12 | Superseded by | Rev. Proc. 2014-39 | 2014-29 I.R.B. | 2014-29 | 151 |
2002-23 | Superseded by | Rev. Proc. 2014-55 | 2014-44 I.R.B. | 2014-44 | 753 |
2002-55 | Revoked by | Rev. Proc. 2014-39 | 2014-29 I.R.B. | 2014-29 | 151 |
2003-64 | Superseded by | Rev. Proc. 2014-47 | 2014-35 I.R.B. | 2014-35 | 393 |
2003-75 | Superseded by | Rev. Proc. 2014-55 | 2014-44 I.R.B. | 2014-44 | 753 |
2004-21 | Superseded by | Rev. Proc. 2014-47 | 2014-35 I.R.B. | 2014-35 | 393 |
2005-77 | Superseded by | Rev. Proc. 2014-47 | 2014-35 I.R.B. | 2014-35 | 393 |
2011-14 | Modified by | Rev. Proc. 2014-48 | 2014-36 I.R.B. | 2014-36 | 527 |
2011-14 | Modified by | Rev. Proc. 2014-54 | 2014-41 I.R.B. | 2014-41 | 675 |
2011-16 | Superseded by | Rev. Proc. 2014-51 | 2014-37 I.R.B. | 2014-37 | 543 |
2011-16 | Modified by | Rev. Proc. 2014-51 | 2014-51 I.R.B. | 2014-51 | 543 |
2012-38 | Superseded by | Rev. Proc. 2014-27 | 2014-27 I.R.B. | 2014-27 | 26 |
2012-46 | Superseded by | Rev. Proc. 2014-26 | 2014-27 I.R.B. | 2014-27 | 41 |
2014-4 | Amplified by | Rev. Proc. 2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-4 | Modified by | Rev. Proc. 2014-41 | 2014-41 I.R.B. | 2014-41 | 675 |
2014-5 | Amplified by | Rev. Proc. 2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-8 | Amplified by | Rev. Proc. 2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-9 | Amplified by | Rev. Proc. 2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-10 | Amplified by | Rev. Proc. 2014-40 | 2014-30 I.R.B. | 2014-30 | 229 |
2014-13 | Modified by | Rev. Proc. 2014-38 | 2014-29 I.R.B. | 2014-29 | 132 |
2014-13 | Superseded by | Rev. Proc. 2014-38 | 2014-29 I.R.B. | 2014-29 | 132 |
2014-16 | Superseded by | Rev. Proc. 2014-51 | 2014-37 I.R.B. | 2014-37 | 543 |
2014-16 | Modified by | Rev. Proc. 2014-51 | 2014-37 I.R.B. | 2014-37 | 543 |
2014-12 | Modified by | Rev. Proc. 2014-54 | 2014-41 I.R.B. | 2014-41 | 675 |
2014-17 | Modified by | Rev. Proc. 2014-54 | 2014-41 I.R.B. | 2014-41 | 675 |
Revenue Rulings:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2006-57 | Modified by | Rev. Rul. 2014-32 | 2014-50 I.R.B. | 2014-50 | 917 |
2006-57 | Superseded by | Rev. Rul. 2014-32 | 2014-50 I.R.B. | 2014-50 | 917 |
2008-40 | Modified by | Rev. Rul. 2014-24 | 2014-37 I.R.B. | 2014-37 | 529 |
2011-1 | Modified by | Rev. Rul. 2014-24 | 2014-37 I.R.B. | 2014-37 | 529 |
2012-6 | Modified by | Rev. Rul. 2014-24 | 2014-37 I.R.B. | 2014-37 | 529 |
2013-23 | Superseded by | Rev. Rul. 2014-30 | 2014-49 I.R.B. | 2014-49 | 910 |
2013-23 | Supplemented by | Rev. Rul. 2014-30 | 2014-49 I.R.B. | 2014-49 | 910 |
2014-27 | Modified by | Rev. Rul. 2014-33 | 2014-52 I.R.B. | 2014-52 | 957 |
Notices:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2009-68 | Modified by | Notice 2014-74 | 2014-50 I.R.B. | 2014-50 | 937 |
2010-62 | Amplified by | Notice 2014-58 | 2014-44 I.R.B. | 2014-44 | 746 |
2013-1 | Modified by | Notice 2014-61 | 2014-43 I.R.B. | 2014-43 | 746 |
2013-1 | Superseded by | Notice 2014-61 | 2014-43 I.R.B. | 2014-43 | 746 |
2013-11 | Modified by | Notice 2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2013-23 | Modified by | Notice 2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2013-28 | Modified by | Notice 2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2013-29 | Modified by | Notice 2014-46 | 2014-36 I.R.B. | 2014-36 | 520 |
2013-29 | Clarified by | Notice 2014-46 | 2014-36 I.R.B. | 2014-36 | 520 |
2013-32 | Modified by | Notice 2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2013-37 | Modified by | Notice 2014-48 | 2014-36 I.R.B. | 2014-36 | 523 |
2013-38 | Superseded by | Notice 2014-61 | 2014-43 I.R.B. | 2014-43 | 746 |
2013-51 | Obsoleted by | Notice 2014-42 | 2014-34 I.R.B. | 2014-34 | 387 |
2013-60 | Modified by | Notice 2014-46 | 2014-36 I.R.B. | 2014-36 | 520 |
2013-60 | Clarified by | Notice 2014-46 | 2014-36 I.R.B. | 2014-36 | 520 |
2013-65 | Superseded by | Notice 2014-57 | 2014-42 I.R.B. | 2014-42 | 723 |
2013-38 | Superseded by | Notice 2014-61 | 2014-43 I.R.B. | 2014-43 | 746 |
2014-44 | Supplemented by | Notice 2014-45 | 2014-34 I.R.B. | 2014-34 | 388 |
Treasury Decisions:
Old Article | Action | New Article | Issue | Link | Page |
---|---|---|---|---|---|
2005-47 | Obsoleted by | T.D. 9668 | 2014-27 I.R.B. | 2014-27 | 1 |
2010-51 | Obsoleted by | T.D. 9684 | 2014-33 I.R.B. | 2014-33 | 345 |
2010-71 | Obsoleted by | T.D. 9684 | 2014-33 I.R.B. | 2014-33 | 345 |
2011-6 | Obsoleted by | T.D. 9684 | 2014-33 I.R.B. | 2014-33 | 345 |
2011-9 | Obsoleted by | T.D. 9684 | 2014-33 I.R.B. | 2014-33 | 345 |
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/.
The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the 2008–2 edition.
Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the
IRS Bulletin Unit, SE:W:CAR:MP:P:SPA, Washington, DC 20224.