The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below. January 2024 – Present T.D. 9986, 2024-05 I.R.B. 610 Specifies the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present value and making other calculations under a defined benefit plan, as well as for discounting unpaid losses and estimated salvage recoverable of insurance companies. T.D. 9987, 2024-06 I.R.B. 648 Provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006 to the prescribed interest rate and mortality table and other guidance, including rules regarding the treatment of preretirement mortality discounts and Social Security level income options. T.D. 9990, 2024-19 I.R.B. 966 These final rules amend the definition of short-term, limited-duration insurance for purposes of the exclusion from the definition of “individual health insurance coverage” in 26 CFR part 54, 29 CFR part 2590, and 45 CFR part 144. These final rules also amend the requirements for hospital indemnity and other fixed indemnity insurance to be treated as an excepted benefit in the group and individual health insurance markets. REG-103529-23, 2024-33 I.R.B. 512 These proposed regulations would address various provisions that are reserved in the final regulations under Code sections 401(a)(9) and 402(c) in Treasury Decision 10001 (TD 10001), which is being published simultaneously with these proposed regulations. The reserved provisions in TD 10001 which these proposed regulations would address reflect the following sections of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459 (2022), to the extent they are not addressed in TD 10001: 107 (increase in age for required beginning date for mandatory distributions), 202 (qualifying longevity annuity contracts), 204 (eliminating a penalty on partial annuitization of an employee’s individual account under a defined contribution plan), 302 (reduction in excise tax on certain accumulations in qualified retirement plans), 325 (Roth plan distribution rules), and 327 (surviving spouse election to be treated as employee). In addition, these proposed regulations would provide guidance relating to provisions in TD 10001 permitting separate application of section 401(a)(9) with respect to multiple beneficiaries of a see-through trust. T.D. 10005, 2024-34 I.R.B. 510 Updates the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables). January 2023 – December 2023 REG-114666-22, 2023-04 I.R.B. 437 Modifies the participant election rules in Section 1.401(a)-21(d). The proposed regulation sets forth alternatives to the physical presence requirement in Section 1.401(a)-21(d)(6) for the witnessing of a spousal consent. These alternatives permit a spousal consent to be witnessed remotely by a notary public or plan representative, but only if certain conditions are satisfied. REG-122286-18, 2023-11 I.R.B. 565 Provide rules relating to the use of forfeitures in qualified retirement plans, including a deadline for the use of forfeitures in defined contribution plans, and clarify that forfeitures arising in any defined contribution plan (including in a money purchase pension plan) may be used for one or more of the following purposes, as specified in the plan: (1) to pay plan administrative expenses, (2) to reduce employer contributions under the plan, or (3) to increase benefits in other participants’ accounts in accordance with plan terms. REG-124123-22, 2023-30 I.R.B. 369 Set forth rules specifying the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present value and making other calculations under a defined benefit plan, as well as for discounting unpaid losses and estimated salvage recoverable of insurance companies. These regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans, as well as insurance companies. T.D. 10001, 2023-33 I.R.B. 412 Provides guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on December 20, 2019, as Division O of the Further Consolidated Appropriations Act of 2019, Pub. L. 116-94, 133 Stat. 2534 (2019), and by section 107 and various other sections of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2022, Public Law 117-328, 136 Stat. 4459 (2022). Section 107 of the SECURE 2.0 Act increased the mandatory age by which distributions from a retirement plan are required to begin and section 401 of the SECURE Act limits the ability of designated beneficiaries to take distributions over their life expectancies unless they meet certain exceptions. In addition, the regulations will clarify certain issues related to trusts as beneficiaries and situations under which a beneficiary is identifiable for purposes of Code Section 401(a)(9). These regulations also provide guidance related to eligible rollover distributions under Section 402(c) reflecting statutory changes to that section since regulations were first issued in 1995. Many rules in existing final regulations are restated without change to satisfy Federal Register requirements. REG-103525-23, 2023-46 I.R.B. 1252 These proposed regulations would update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables). REG-104194-23, 2023-51 I.R.B. 1558 Sets forth a proposed regulation that would amend the rules applicable to plans that include cash or deferred arrangements to provide guidance with respect to long-term, part-time employees. The proposed regulation reflects statutory changes made by the SECURE Act and the SECURE 2.0 Act that relate to long-term, part-time employees. The proposed regulation would affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements. This document also provides notice of a public hearing. January 2022 – December 2022 REG-105954-20, 2022-11 I.R.B. 828 Contains proposed regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457. These regulations will affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities. REG-121508-18, 2022-15 I.R.B. 996 Sets forth proposed regulations relating to certain multiple employer plans (MEPs) described in the Code. The proposed regulations provide an exception, if certain requirements are met, to the application of the “unified plan rule” for MEPs in the event of a failure by one or more employers participating in the plan to take actions required of them to satisfy the applicable requirements of the Code. REG-106384-20, 2022-20 I.R.B. 1076 Proposed regulations prescribing mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for an individual based on age, gender, and other factors. January 2021 – December 2021 T.D. 9937, 2021-04 I.R.B. 495 Sets forth final regulations relating to amendments made to IRC Section 402(c) by Section 13613 of the Tax Cuts and Jobs Act, Public Law 115-97 (131 Stat. 2054). Section 13613 provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. January 2020 – December 2020 REG-116475-19, 2020-37 I.R.B. 553 Sets forth proposed regulations relating to amendments made to IRC Section 402(c) by Section 13613 of the Tax Cuts and Jobs Act, Public Law 115-97. Section 13613 provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. T.D. 9930, 2020-49 I.R.B. 1400 Sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax-favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities. January 2019 – December 2019 REG-121508-18, 2019-30 I.R.B. 456 Proposed regulations relating to the tax qualification of plans maintained by more than one employer. These plans are often referred to as multiple employer plans or MEPs. The proposed regulations would provide an exception, if certain requirements are met, to the application of the "unified plan rule" for a defined contribution MEP in the event of a failure by an employer participating in the plan to satisfy a qualification requirement or to provide information needed to determine compliance with a qualification requirement. These proposed regulations would affect MEPs, participants in MEPs (and their beneficiaries), employers participating in MEPs, and MEP plan administrators. TD 9875, 2019-41 I.R.B. 856 Final regulations amending the current regulations under Section 401(k) relating to hardship distributions. Bipartisan Budget Act of 2018 Section 41113 directs the Secretary to remove the requirement in the current regulations that an employee's plan contributions be suspended for at least 6 months following a hardship distribution from the plan. REG-132210-18, 2019-48 I.R.B. 1232 Proposed regulations that would update the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored retirement arrangements. January 2018 – December 2018 T.D. 9835, 2018-33 I.R.B. 288 The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qualified nonelective contribution if it satisfies applicable nonforfeitability requirements and distribution limitations at the time it is allocated to a participant's account, but need not meet these requirements or limitations when it is contributed to the plan. REG-107813–18, 2018-49 I.R.B. 841 These proposed regulations would amend the current regulations under Section 401(k) relating to hardship distributions. Section 41113 of the Bipartisan Budget Act of 2018 directs the Secretary to remove the requirement in the current regulations that an employee's plan contributions be suspended for at least 6 months following a hardship distribution from the plan. January 2017 - December 2017 REG–112324–15, 2017-4 I.R.B. 547 Proposed regulations prescribing mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for an individual based on age, gender, and other factors. REG–131643–15, 2017-6 I.R.B. 865 Proposed regulations which would amend the regulations under Section 401(k) to provide that amounts used to fund qualified matching contributions and qualified nonelective contributions must satisfy certain nonforfeitability and distribution requirements when they are allocated to participants' accounts, and not when they are first contributed to the plan. T.D. 9811, 2017-7 I.R.B. 869 Final regulations regarding the application of the modified carryover basis rules of Section 1022 of the Internal Revenue Code. Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. The regulations will affect property transferred from certain decedents who died in 2010. The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. January 2016 - December 2016 REG–125761–14, 2016-07 I.R.B. 322 Proposed regulations that would modify the nondiscrimination requirements for qualified retirement plans under IRC Section 401(a)(4) and include special rules for retirement plans that provide additional benefits to a grandfathered group of employees following certain changes in a DB's coverage or formula. They would also include additional modifications to the nondiscrimination regs. that apply to all plans. REG–147310–12, 2016-07 I.R.B. 336 Proposed regulations that would provide rules on determining whether the normal retirement age under a governmental pension plan satisfies IRC Section 401(a) and whether the payment of definitely determinable benefits that commence at the plan's normal retirement age satisfies these requirements. They would affect governmental pension plans sponsors, administrators and participants. REG–101701–16, 2016-09 I.R.B. 368 Proposed regulations that would offer guidance on applying a limitation under IRC Section 432(e)(9)(D)(vii) on a suspension of benefits per § 432(e)(9) for a multiemployer DB pension plan that includes benefits directly attributable to a participant's service with any employer that has withdrawn from the plan, paid its full withdrawal liability, and, per a collective bargaining agreement, assumed liability for providing benefits to participants and beneficiaries equal to their benefits reduced as a result of the financial status of the plan. T.D. 9749, 2016-10 I.R.B. 373 This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries. The Joint Board establishes standards and qualifications for persons performing actuarial services for ERISA-covered pension plans. T.D. 9767, 2016-21 I.R.B. 857 Final regulations provide guidance under IRC Section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension for certain multiemployer DB pension plans in critical and declining funded status. T.D. 9769, 2016-23 I.R.B. 1020 Final regulations eliminating the requirement that each disbursement from a designated Roth account that is directly rolled over to an eligible retirement plan be treated as a separate distribution from any amount paid directly to the employee and therefore separately subject to the rule in IRC Section 72(e)(2) allocating pretax and after-tax amounts to each distribution. REG-123854-12, 2016-28, I.R.B. 15 Proposed regulations that would clarify or modify certain specific provisions of the final regulations under IRC Section 409A (TD 9321, 72 FR 19234). Also withdraws a specific part of the notice of proposed rulemaking (REG–148326–05) on calculating amounts includible in income under IRC 409A(a)(1) and replaces it with revised proposed regulations. Affects participants, beneficiaries, sponsors, and administrators of nonqualified deferred compensation plans. REG-147196-07, 2016-28 I.R.B. 32 Proposed regulations under IRC Section 457 for the taxation of compensation deferred under plans established and maintained by State or local governments or other tax-exempt organizations. These proposed rules show how to determine: when amounts deferred under these plans are includible in income, the amounts, and the types of plans not subject to these rules. T.D. 9783, 2016-39 I.R.B. 396 Final regulations offer guidance on the minimum present value requirements that apply to certain DB pension plans. REG–107424–12, 2016-51 I.R.B. 861 Proposed regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These proposed regulations would provide guidance on changes made by the Pension Protection Act of 2006 and would provide other modifications to these rules as well. January 2015 - December 2015 T.D. 9716, 2015-15 I.R.B. 863 Notice of proposed rulemaking (proposed regulations) in the Federal Register (76 FR 37034, corrected by 76 FR 55321 on September 7, 2011) under IRC Section 162(m). Clarifies Treas. Reg. Section 1.162–27(e)(2)(vi)(A) by requiring plans under which an option or stock appreciation right is granted to specify the maximum number of shares which options or rights may be granted to any individual employee during a specified period. Also clarifies the general transition rule under Regs. 1.162–27(f)(1) for a corporation that becomes a publicly held corporation applies to all compensation other than compensation specifically identified in Regs.1.162–27(f)(3). REG–102648–15, 2015-31 I.R.B. 134 Proposed regulations related to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in "critical and declining status"). The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. These proposed regulations would affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans. T.D. 9723, 2015-31 I.R.B. 84 Temporary regulations related to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in "critical and declining status"). The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. These temporary regulations affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans. REG–123640–15, 2015-37 I.R.B. 350 Notice of proposed rulemaking by cross-reference to temporary regulations that relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in "critical and declining status"). The Multiemployer Pension Reform Act of 2014 amended the Internal Revenue Code to incorporate suspension of benefits provisions that permit these multiemployer plans to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. A suspension of benefits is not permitted to take effect prior to a vote of the participants of the plan with respect to the suspension. These regulations contain guidance relating to the administration of that vote. T.D. 9735, 2015-37 I.R.B. 316 Temporary regulations related to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in "critical and declining status"). A suspension of benefits is not permitted to take effect prior to a vote of the participants of the plan with respect to the suspension. These regulations contain guidance relating to the administration of that vote. T.D. 9732, 2015-39 I.R.B. 371 Final regulations providing guidance on the determination of minimum required contributions for single employer defined benefit pension plans and also contain guidance regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. T.D. 9743, 2015-48 I.R.B. 679 Final regulations permitting a statutory hybrid plan with an interest crediting rate that is not permitted under the final hybrid plan regulations to be amended to comply with the requirement that the plan's interest crediting rate not exceed a market rate of return without violating the anti-cutback rules. These regulations also delay certain applicability dates under the final hybrid plan regulations. [Tax regulations relating to areas other than retirement plans are available.] January 2014 - December 2014 TD 9659, 2014-12 I.R.B. 653 Final regulations clarify the definition of a substantial risk of forfeiture under IRC Section 1.83–3(c)(1). They also update the IRC Section 1.83-3 regulations to incorporate the holdings in Revenue Ruling 2005–48 which address the substantial risk of forfeiture created by liability under Section 16(b) of the Securities Exchange Act of 1934. Rev. Rul. 2005–48 (2005–2 CB 259) is obsolete as of February 26, 2014. TD 9665, 2014-22 I.R.B. 1050 Final regulations clarifying the general rule under section 402(a) that amounts held in a qualified retirement plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant's disability. TD 9673, 2014-30 I.R.B. 212 Final regulations for using longevity annuity contracts in tax-qualified defined contribution plans under IRC Sections 401(a), 403(b), 408 individual retirement annuities and IRAs, and 457(b) eligible governmental plans. These regulations offer guidance to comply with IRC Section 401(a)(9) required minimum distribution rules for IRAs or plans that hold a longevity annuity contract. The regulations affect plans and IRAs that purchase these annuities, individuals for whom a longevity annuity contract is purchased (and their beneficiaries), sponsors and administrators, trustees and custodians, and insurance companies that issue longevity annuity contracts. REG–209459–78, 2014-31 I.R.B. 253 This document withdraws the proposed amendment to Proposed Regulations Section 1.408–4(b)(4)(ii) published in the Federal Register on July 14, 1981 (46 FR 36198). In light of the recent Tax Court case, Bobrow v. Commissioner, T.C. Memo. 2014–21, this document addresses the application to Individual Retirement Accounts and Individual Retirement Annuities of the one-rollover-per-year limit of IRC Section 408(d)(3)(B) and provides transition relief for owners. T.D. 9693, 2014-41 I.R.B. 596 Final regulations (TD 9505) on hybrid defined benefit plans under Code Sections 411(a)(13) and 411(b)(5) were published in 2010. These final regulations, which finalize proposed regulations also published in 2010, give additional guidance for hybrid defined benefit plans under IRC Sections 411(a)(13), 411(b)(5), and 411(b)(1). In particular, these final regulations offer guidance as to the scope of relief under IRC Section 411(a)(13)(A), contain a special rule for applying the IRC 411(b)(1)(B) 133 1/3 percent rule to hybrid defined benefit plans, provide additional rules on the IRC Section 411(b)(5)(B)(i) market rate of return limit and provide guidance for IRC Section 411(b)(5)(B)(vi) plan termination rules. TD 9695, 78 Fed. Register 58256 (September 29, 2014) PDF Final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. These regulations affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit reporting requirements under the Internal Revenue Code. January 2013 - December 2013 T.D. 9601, 2013-10 I.R.B. 535 Final regulations offer a limited exception to the anti-cut back rules of IRC Section 411(d)(6) for a debtor in bankruptcy to amend its plan to eliminate lump-sum or accelerated payment options. 77 FR 66915 (November 8, 2012) REG-111837-13, 2013-39 I.R.B. 266 Proposed regulations for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. These proposed. regulations note that a plan administrator (or, in certain situations, an employer maintaining a plan) required to file at least 250 returns during the calendar year must use magnetic media to file certain statements, returns, and reports under sections 6057, 6058, and 6059. REG–120927–13, 2013-49 I.R.B. 618 Proposed regulations clarify that amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions. These regulations affect sponsors of, and participants in, employee benefit plans of Indian tribal governments. T.D. 9641, 2013-50 I.R.B. 622 Final regulations list amendments for certain cash or deferred arrangements under IRC Section 401(k) and matching contributions and employee contributions under section 401(m) and provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. They also 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. January 2012 - December 2012 REG-110980-10, 77 Fed. Register 5454 (February 2, 2012) Notice of proposed rulemaking and notice of public hearing relating to modification to minimum present value requirement for partial annuity distribution options under defined benefit pension plans. REG-115809-11, 77 Fed. Register 5443 (February 2, 2012) Notice of proposed rulemaking and notice of public hearing on longevity annuity contracts. REG-153627-08, 77 Fed. Register 37352 (June 21, 2012) Proposed regulations that would add the Form 8955-SSA, "Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits," to the list of forms that are covered by the Income Tax Regulations on automatic extensions. The proposed regulations would also provide guidance on applicable reporting and participant notice rules for deferred vested participants. REG-113738-12, Fed. Register 37349 (June 21, 2012) Proposed regulations that would provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. REG-141075-09, 2012-25 I.R.B. 1028 Proposed regulations under IRC Section 83 clarifies the substantial risk of forfeiture definition under Regs.1.83-3(c)(1). The regulations also update Regs.1.83-3, which address the substantial risk of forfeiture created by liability under section 16(b) of the Securities Exchange Act of 1934. January 2011 - December 2011 T.D. 9517, 76 Fed. Register 17762 (March 31, 2011) Final regulations under section 3042 of ERISA by the Joint Board for the Enrollment of Actuaries update the requirements for initial enrollment and for re-enrollment (including changes to the continuing professional education requirement) and update the standards for performance for enrolled actuaries. ANPRM REG-157714-06 (governmental plans) (November 7, 2011) PDF This document describes rules that the IRS and Department of Treasury are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of IRC section 414(d) and provides general guidance relating to governmental plan determinations. ANPRM REG-133223-08 (Indian tribal government plans) (November 7, 2011) PDF This document describes rules that the IRS and Department of Treasury are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of IRC section 414(d) and provides guidance relating to whether a plan of an Indian tribal government is a governmental plan. January 2010 - December 31, 2010 T.D. 9484, 75 Fed. Reg. 27927 (May 19, 2010) Final regulations on Code §401(a)(35) investment diversification requirements for most defined contribution plans with publicly traded employer securities. T.D. 9505, 75 Fed. Reg.64123 (October 19, 2010) Final regulations for hybrid defined benefit plans on Pension Protection Act of 2006 changes, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. They incorporate most provisions of Notice 2007-6 and the 2007 proposed regulations. REG-132554-08, 75 Fed. Reg. 64197 (October 19, 2010) Proposed regulations 1) for plans that compute accrued benefits by reference to a hypothetical account balance or equivalent amounts (under Code §411(a)(13)); and 2) on accrued benefit requirements for hybrid retirement plans (under Code §§411(b)(1) and (b)(5)). January 2009 - December 2009 T.D. 9447, 74 Fed. Reg. 8200 (February 24, 2009) These final regulations relate to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement. REG-115699-09, 74 Fed. Reg. 23134 (May 18, 2009) This document contains the proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. The proposed regulations would allow plans that incur substantial business hardship to reduce or suspend safe harbor nonelective contributions during a plan year. T.D. 9459, 74 Fed. Reg. 45993 (September 8, 2009) Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. T.D. 9467, 74 Fed. Reg. 53004 (October 15, 2009) These are final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use of certain funding balances maintained for those plans, and regarding benefit restrictions for certain underfunded defined benefit pension plans. These regulations reflect provisions added by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans. T.D. 9472, 74 Fed. Reg. 68149 (November 24, 2009) These are final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans. January 2008 - December 2008 REG-136701-07, 73 Fed. Reg. 421 (January 3, 2008) These proposed regulations relate to section 401(a)(35) of the Internal Revenue Code and pertain to certain defined contribution plans that hold publicly traded stock of their employers. REG-151135-07, 73 Fed. Reg. 14417 (March 18, 2008) These proposed regulations contain guidance relating to the notice provisions for multiemployer plans under section 432 of the Code as added by PPA '06 where the applicable defined benefit multiemployer plan is in endangered or in critical status. REG-110136-07, 73 Fed. Reg. 15101 (March 21, 2008) These proposed regulations, which reflect certain amendments made to section 4980F of the Internal Revenue Code by the Pension Protection Act of 2006, contain guidance relating to providing notices pursuant to section 4980F of the Code when, for example, a plan significantly reduces future benefit accruals (including a notice under the parallel provision of section 204(h) of the Employee Retirement Income Security Act of 1974). REG-108508-08, 73 Fed. Reg. 20203 (April 15, 2008) These proposed regulations, on which taxpayers may rely for purposes of section 430 of the Code for plan years beginning in 2008, are the fourth in a series of proposed regulations under section 430 of the Code as added by PPA '06, as well as proposed regulations under section 4971 of the Code that, among other things, pertain to quarterly contributions and the excise tax on liquidity shortfalls. REG-100464-08. 73 Fed. Reg. 34665 (June 18, 2008) These proposed regulations are applicable/effective for plan years beginning on or after January 1, 2009, and amend the accrued benefit requirements for hybrid defined benefit plans by adding a new paragraph (b)(2)(ii)(G) to section 1.411(b)-1. REG-142040-07 73 Fed.Reg. 39630 (July 10, 2008) These proposed regulations would permit a governmental plan to comply with the required minimum distribution rules of section 401(a)(9) by using a reasonable and good faith interpretation of the statute (rather than having to comply with the regulations under section 401(a)(9)). This interpretation would apply to all governmental plans, within the meaning of §414(d), including section 403(b) contracts, as well as section 457(b) plans. Section 823 of PPA '06 directs the Secretary of the Treasury to issue regulations under which a governmental plan, within the meaning of section 414(d), shall be treated as having complied with section 401(a)(9) if such plan complies with a reasonable good faith interpretation of section 401(a)(9). T.D. 9418 73 Fed.Reg. 43860 (July 29, 2008) These final regulations under section 408A of the Internal Revenue Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. These final regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians, and issuers of Roth IRAs. These final regulations are effective July 29, 2008 and are applicable to any Roth IRA conversion where an annuity contract is distributed or treated as distributed from a traditional IRA on or after August 19, 2005. T.D. 9419 73 Fed. Reg. 44632 (July 31, 2008) These final regulations provide guidance regarding the mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements. These regulations affect sponsors, administrators, participants, and beneficiaries of certain retirement plans and are effective July 31, 2008. REG 107318-08 73 Fed. Reg. 59575 (October 9, 2008) The proposed regulations would provide that the notice required under section 411(a)(11) to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe the consequences of failing to defer receipt of the distribution. They would also provide that the applicable election period for waiving the qualified joint and survivor annuity form of benefit under section 417 is the 180-day period ending on the annuity starting date, and that a notice required to be provided under section 402(f), section 411(a)(11), or section 417 may be provided to a participant as much as 180 days before the annuity starting date (or, for a notice under section 402(f), the distribution date). January 2007 - December 2007 T.D. 9310 - 72 Fed. Reg. 4955 (February 2, 2007) These regulations set forth the mortality tables to be used under section 412(l)(7)(C)(ii) of the Internal Revenue Code to determine current liability for participants and beneficiaries (other than disabled participants) for plan years beginning on or after January 1, 2007. T.D. 9319 - 72 Fed. Reg. 16878 (April 5, 2007) These regulations set forth a comprehensive revision of the regulations under section 415 of the Code on benefits and contributions including certain changes made by the Pension Protection Act of 2006. T.D. 9324 - 72 Fed. Reg. 21103 (April 30, 2007) These final regulations describe Roth accounts under section 402A of the Code. T.D. 9325 - 72 Fed. Reg. 28604 (May 22, 2007) These final regulations on normal retirement age in a pension plan amend regulations under sections 401(a) and 411(d)(6) of the Code. REG-143601-6 - 72 Fed. Reg. 29456 (May 29, 2007) These are proposed regulations on mortality tables for non-multiemployer plans under section 430 of the Code. T.D. 9331 - 72 Fed. Reg. 33387 (June 18, 2007) These final regulations pertain to non-bank trustee status of a governmental unit that maintains a deemed IRA. REG-142039-06 and REG-139268-06 - 72 Fed. Reg. 36927 (July 6, 2007) These proposed regulations under section 4965, section 6011, and section 6033 result from section 516 of TIPRA. T.D. 9334 - 72 Fed. Reg. 36871 (July 6, 2007) These temporary and final return payment regulations under section 54.6011-1T implement part of section 516 of TIPRA. T.D. 9335 - 72 Fed. Reg. 36891 (July 6, 2007) These temporary disclosure regulations under sections 1.6033-5T and 301.6033.5T implement part of section 516 of TIPRA. T.D. 9340 - 72 Fed. Reg. 41128 (July 26, 2007) These final regulations are comprehensive regulations pertaining to section 403(b) tax-sheltered annuity arrangements. REG-148393-06 - 72 Fed. Reg. 46421 (August 20, 2007) This proposed regulation addresses, in part, various aspects of a payment of medical and health insurance premiums by a qualified plan. REG-113891-07 - 72 Fed. Reg. 50544 (August 31, 2007) These proposed regulations under sections 430(f) and 436 pertain to certain limitations on benefits of underfunded, single-employer, defined benefit plans. REG 133300-07 - 72 Fed. Reg 63144 (November 8, 2007) These proposed regulations, which were published with reliance under sections 401(k), 401(m), 402(c), 411(a), 414(w) and 4979(f), pertain to certain automatic contribution arrangements. REG-104964-07 - 72 Fed. Reg. 73690 (December 28, 2007) These proposed regulations related to sections 411(a)(13) and 411(b)(5) of the Code concerning certain hybrid defined benefit plans. REG-139236-07 - 72 Fed. Reg. 74215 (December 31, 2007) These proposed regulations pertain to sections 430(d), 430(g), 430(h)(2), and 430(i) of the Code on the measurement of assets and liabilities for the funding requirements of single employer defined benefit plans. January 2006 - December 2006: T.D. 9237, 71 Fed. Reg. 6 (January 3, 2006) These final Income Tax Regulations pertain to Roth section 401(k) plans. REG-146459-05, 71 Fed. Reg. 4320 (January 26, 2006) These proposed Income Tax Regulations pertain to sections 402(g), 402A, 403(b), and 408A of the Code relating to designated Roth accounts. T.D. 9256, 71 Fed. Reg. 14798 (March 24, 2006) These final Income Tax Regulations pertain to the disclosure of the relative values of optional forms of benefit under section 417(a)(3). T.D. 9275, 71 Fed. Reg. 41357 (July 21, 2006) These final Income Tax Regulations pertain to the interrelationship of the minimum coverage requirements of section 410(b) with certain employers of section 501(c)(3) organizations. T.D. 9280, 71 Fed. Reg. 45379 (August 9, 2006) These final Income Tax Regulations pertain to the anti-cutback rules of section 411(d)(6) with respect to certain plan amendments as well as a utilization test. T.D. 9282, 71 Fed. Reg. 51471 (August 30, 2006) These final Income Tax Regulations pertain to section 162(k) and section 404(k) and state that payments in redemption of employer securities held by an ESOP are not deductible as applicable dividends. T.D. 9294, Fed. Reg. 61877 (October 20, 2006) This regulation sets forth standards for electronic systems that make use of an electronic medium to provide a notice to recipient, or to make a participant election or consent, with respect to a retirement plan, an employee benefit arrangement, or an individual retirement plan. T.D. 9302 - 71 Fed. Reg. 76134 (Dec. 20, 2006) These final regulations pertain to section 409(p) of the Code and address various issues under that section. January 2005 - December 2005: T.D. 9176, 70 Fed. Reg. 3475 (January 25, 2005), 2005-10 I.R.B. 661 These final Income Tax Regulations pertain to the anti-cutback rules and the elimination of a notice requirement in section 411(d)(6)(E) of the Code. REG-152914-04, 70 Fed. Reg. 4058 (January 28, 2005), 2005-9 I.R.B. 650 These proposed Income Tax Regulations pertain to relative value under section 417(a)(3) of the Code. REG-152354-04, 70 Fed. Reg. 10062 (March 2, 2005) 2005-13 I.R.B. 805 These proposed Income Tax Regulations pertain to Roth 401(k) plans as added by section 617 of EGTRRA. REG-130241-04, 70 Fed. Reg. 31214 (May 31, 2005) 2005-27 I.R.B. 18 These proposed Income Tax Regulations are comprehensive amendments to regulations under section 415 of the Code. REG-138362-04, 70 Fed. Reg. 40675 (July 14, 2005) 2005-33 I.R.B. 299 These proposed regulations pertain to the use of electronic media in providing employee benefit notices and transmitting employee benefit elections and consents. T.D. 9219, 70 Fed. Reg. 47109 (August 12, 2005) 2005-38 I.R.B. 538 These are final Income Tax Regulations under section 411(d)(6) of the Code and final Pension Excise Tax Regulations under section 4980F. REG-156518-04, 70 Fed. Reg. 47155 (August 12, 2005) 2005-38 I.R.B. 582 These are additional proposed Income Tax Regulations under section 411(d)(6) of the Code relating to defined benefit pension plans. T.D. 9220, 70 Fed. Reg. 48868 (August 22, 2005) 2005-39 I.R.B. 596 These temporary Income Tax Regulations pertain to the tax consequences of converting an annuity in a traditional IRA to a Roth IRA. REG-133578-05, 70 Fed. Reg. 49897 (August 25, 2005) 2005-39 I.R.B. 610 These proposed regulations pertain to the deductibility of dividends paid on stock held by an ESOP in controlled group situations and clarify that a payment in redemption of employer securities held by an ESOP is not deductible under section 404(k). T.D. 9223, 70 Fed. Reg. 50967 (August 29, 2005) 2005-39 I.R.B. 591 These final regulations pertain to insurance, endowment and annuity contracts and sections 402(a), 79 and 83 of the code. REG-124988-05, 70 Fed. Reg. 72260 (December 2, 2005) 2005-51 I.R.B. 1186 These proposed Income Tax Regulations pertain to mortality tables that will be effective in plan years beginning on or after 01/01/2007. January 2004 - December 2004: T.D. 9099, 68 Fed. Reg. 70141 (December 17, 2003), 2004-2 I.R.B. 255 These final regulations pertain to the disclosure of relative values of optional forms of benefit. Unless there is a retroactive annuity starting date, these regulations generally pertain to QJSAs with annuity starting dates on or after 10/01/2004 and QPSAs on or after 07/01/2004. REG-126967-03, 69 Fed. Reg. 7384 (February 17, 2004), 2004-10 I.R.B. 566 These proposed regulations pertain to insurance and annuity contracts and sections 402(a), 79 and 83 of the Code. REG-149752-03, 69 Fed. Reg. 12291 (March 16, 2004), 2004-14 I.R.B. 707 These proposed regulations (which are proposed to be effective for plan years after December 31, 1996) pertain to the excludability of certain employees under section 410(b)(6) of the Code. REG-128309-03, 69 Fed. Reg. 13769 (March 24, 2004), 2004-16 I.R.B. 800 These proposed regulations pertain to anti-cutback provisions and other related matters under section 411(d)(6) of the Code. T.D. 9130, 69 Fed. Reg. 33288 (June 15, 2004), 2004-26 I.R.B. 1082 These final regulations pertain to the minimum distribution rules at section 1.401(a)(9)-6 of the Income Tax Regulations. REG-159704-03, 69 Fed. Reg. 39376 (June 30, 2004) This is a request for comments for proposed regulations by the Joint Board for the Enrollment of Actuaries. T.D. 9142, 69 Fed. Reg. 43735 (July 22, 2004), 2004-34 I.R.B. 302 These regulations pertain to final Income Tax Regulations under section 1.408(q)-1 pertaining to deemed IRAs and temporary and proposed Income Tax Regulations at section 1.408-2T pertaining to nonbank trustees. The temporary regulations pertaining to nonbank trustees were also published as proposed regulations at Reg. 101447-04, 69 Fed. Reg. 43786 (July 22, 2004), 2004-34 I.R.B. 344 PDF REG-1147236-04, 69 Fed. Reg. (November 10, 2004), 2004-47 I.R.B. 857 These proposed Income Tax Regulations would amend section 1.401(a)-1(b) and add a new section 1.401(a)-3 pertaining to phased retirement. REG-155608-02, 69 Fed. Reg. 67075 (November 16, 2004), 2004-49 I.R.B. 924 These proposed Income Tax Regulations are a comprehensive revision to previous guidance issued under section 403(b) of the Code. T.D. 9159, 69 Fed. Reg. 67054 (November 16, 2004), 2004-49 I.R.B. 895 These temporary Employment Tax Regulations pertain to withholding under section 3121(a)(5)(D) of the Code. T.D. 9164, 69 Fed. Reg. 75455 (December 17, 2004), 2005-3 I.R.B. 320 These temporary Income Tax Regulations pertain to prohibited allocations under section 409(p) of the Code. T. D. 9169, 69 Fed. Reg. 78144 (December 29, 2004), 2005-5 I.R.B. 381 These final Income Tax Regulations pertain to cash or deferred arrangements, matching employer contributions, and employee contributions under subsections (k) and (m) of section 401 of the Code. January 2003 - December 2003 REG-209500-86, 67 Fed. Reg. 76123 (December 11, 2002), 2003-02 I.R.B. 262 PDF These proposed regulations under IRC sections 411(b)(1)(H) and 411(b)(2) pertain to cash balance plans. T.D. 9052, 68 Fed. Reg. 17277 (Apr. 9, 2003), 2003-19 I.R.B. 879 PDF These final regulations under IRC section 4980F implement EGTRRA section 659. T.D. 9056, 68 Fed. Reg. 23586 (May 5, 2003), 2003-21 I.R.B. 940 PDF These final regulations under IRC sections 408 and 408A pertain to calculations of earnings for certain IRA contributions. REG-157302-02, 68 Fed. Reg. 27493 (May 20, 2003), 2003-24 I.R.B. 1021 PDF These proposed regulations under IRC section 408(q) pertain to "deemed" IRAs, as added by EGTRRA. T.D. 9072, 68 Fed. Reg. 40510 (July 8, 2003), 2003-37 I.R.B. 527 These final regulations under IRC sections 402 and 414(v) implement the catch-up rules and may be relied upon prior to their 01/01/2004 applicability date. REG-112039-03, 68 Fed. Reg. 40581 (July 8, 2003), 2003-35 I.R.B. 504 These proposed regulations pertain to IRC section 411(d)(6)(E) as added by EGTRRA. REG-121122-03, 68 Fed. Reg. 41087 (July 10, 2003), 2003-37 I.R.B. 550 These proposed regulations under IRC section 1042 involve ESOPs. T.D. 9075, 68 Fed. Reg. 41230 (July 11, 2003), 2003-39 I.R.B. 608 These final regulations under IRC section 457 pertain to deferred compensation plans of state and local governments and certain tax-exempt organizations. T.D. 9076, 68 Fed. Reg. 41906 (July 16, 2003), 2003-38 I.R.B. 562 These final regulations under IRC section 417(a)(7) pertain to retroactive annuity starting dates for defined benefit plans. T.D. 9079, 68 Fed. Reg. 42254 (July 17, 2003), 2003-40 I.R.B. 729 These final regulations pertain to certain funded welfare benefit plans and IRC section 419A(6)(f). REG-108639-99, 68 Fed. Reg. 42465 (July 17, 2003), 2003-35 I.R.B. 431 These proposed regulations under IRC section 401(m) update and expand upon existing published guidance to reflect current law. T.D. 9081, 68 Fed. Reg. 42970 (July 21, 2003), 2003-35 I.R.B. 420 These temporary regulations under IRC section 409(p) pertain to the allocation of stock of a subchapter S corporation to an ESOP. January 2002 - December 2002: REG-108697-02, 67 Fed. Reg. 18834 (April 17, 2002), 2002-19 I.R.B. 918 PDF These proposed Income Tax Regulations under §401(a)(9) of the Code mirror the temporary regulations in T.D. 8987 pertaining to minimum distributions from qualified defined benefit plans and annuity plans. T.D. 8987, 67 Fed. Reg. 18988 (April 17, 2002), 2002-19 I.R.B. 852 PDF These final and temporary Income Tax Regulations under §401(a)(9) et al of the Code pertain to minimum distribution requirements. REG-136193-01, 67 Fed. Reg. 19713 (April 23, 2002), 2002-21 I.R.B. 995 PDF These proposed Pension Excise Tax Regulations under §4980F of the Code are intended to implement section 659 of the Economic Growth and Tax Relief Reconciliation Act of 2001. REG-105885-99, 67 Fed. Reg. 30829 (May 8, 2002), 2002-23 I.R.B. 1103 PDF These proposed Income Tax Regulations, revise and update existing regulations under §457 of the Code to conform with current law. T.D. 9006, 67 Fed. Reg. 47454 (July 18, 2002), 2002-32 I.R.B. 315 PDF These final Income Tax Regulations pertain to notice to interested parties under IRC section 7476 of the Code and changes to the Statement of Procedural Rules under IRC section 601.201(o). T.D. 9005, 67 Fed. Reg. 47692 (July 22, 2002), 2002-32 I.R.B. 290 PDF These final Income Tax Regulations pertain to a narrow exception from the exclusive benefit rule of IRC section 401(a)(2) for multi-employer plans. REG-124256-02, 67 Fed. Reg. 48067 (July 23, 2002), 2002-33 I.R.B. 383 PDF and 67 Fed. Reg. 53644 (August 16, 2002) These proposed Income Tax Regulations pertain to the calculation of net earnings on certain distributions from IRAs. REG-124667-02, 67 Fed. Reg. 62417 (October 7, 2002), 2002-44 I.R.B. 791 PDF These regulations under IRC section 417 pertain to relative value explanations of QJSAs and QPSAs. T.D. 9021, 67 Fed. Reg. 71821 (December 3, 2002), 2002-51 I.R.B. 973 PDF These additional (and final) regulations under IRC section 72(p) pertain to certain aspects of loans. January 2001 - December 2001: Section 420 Regulations - 66 Fed. Reg. 1066 (Jan. 5, 2001), 2001-6 I.R.B. 522 PDF These proposed regulations relate to the minimum cost requirement under section 420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. Section 7476 Regulations - 66 Fed. Reg. 3954 (Jan. 17, 2001), 2001-14 I.R.B. 1011 PDF In order to continue to advance the goal of permitting plan sponsors to use electronic media in administering their retirement plans, this amendment to the regulations eliminates the writing requirement for the notice to interested parties and sets forth new standards for satisfying the notice requirement that would ensure that interested parties will receive timely and adequate notice. Section 417(a)(7) Regulations - 66 Fed. Reg. 3916 (Jan. 17, 2001), 2001-13 I.R.B. 961 PDF These proposed regulations pertain to retroactive annuity starting dates within the meaning of §417(a)(17). Section 401(a)(9) Regulations - 66 Fed. Reg. 3928 (Jan. 17, 2001), 2001-11 I.R.B. 865 PDF These proposed regulations set out simplified minimum distribution rules for qualified plans, tax-sheltered annuities and individual retirement arrangements (IRAs). Section 420 Regs - T.D. 8948, 66 Fed. Reg. 32897 (June 19, 2001), 2001-28 I.R.B. 27 PDF These regulations, which finalize the regulations proposed on Jan. 5, 2001, relate to the minimum cost requirement under §420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. Corrections to T.D. 8948 may be found at Announcement 2001-90, 2001-35 I.R.B. 208 PDF. Section 401(a)(4) Regs - T.D. 8954, 66 Fed. Reg. 34535 (June 29, 2001), 2001-29 I.R.B. 47 PDF These regulations, which finalize the regulations proposed on Oct. 6, 2000, provide guidelines for cross-testing of new comparability plans under §1.401(a)(4)-8. Section 7701 Regs - T.D. 8962, 66 Fed. Reg. 41778 (Aug. 9, 2001), 2001-35 I.R.B. 201 PDF These regulations, which finalize, without any changes, the regulations that were proposed on Oct. 12, 2000, define certain domestic and foreign trusts including employee benefit group trusts within the meaning of Rev. Rul. 81-100, 1981-1 C.B. 326. REG-142499-01, 66 Fed. Reg. 53555 (Oct. 23, 2001), 2001-45 I.R.B. 476 PDF These proposed Income Tax Regulations under §404(v) of the Code pertain to whether catch-up contributions can be made to one of the types of plans enumerated in the proposed regulation. October 2000 - December 2000: Section 401(a)(4) Regulations - 65 Fed. Reg. 59774 (Oct. 6, 2000), 2000-43 I.R.B. 421 PDF Proposed nondiscrimination regulations relating to new comparability-type plans. REG-108553-00 - 65 Fed. Reg. 60822 (Oct. 12, 2000), 2000-44 I.R.B. 452 PDF Proposed foreign/domestic trust regulations.
