Listing of Published Guidance (January - April 2009)
Guidance published by the Service relating to retirement plans.
Archive of Published Guidance
A compilation of the guidance published between October 2000 and December 2008.
Section 7520 Actuarial Tables
Section 7520 of the Internal Revenue Code requires the use of a set of actuarial tables for valuing annuities, life estates, remainders, and reversions, for all purposes under Title 26 except for certain purposes stated in the statute or provided by regulation.
The Worker, Retiree, and Employer Recovery Act of 2008
On December 23, 2008, the Worker, Retiree, and Employer Act of 2008 (Act), P.L. 110-458 (H.R. 7327), was signed into law by the President. The Act makes technical corrections relating to the Pension Protection Act of 2006 and contains pension provisions relating to economic crisis.
Technical Explanation of H.R. 7327
Explanation of the “Worker, Retiree, and Employer Recovery Act of 2008,” as passed by the House on December 10, 2008.
Pension Protection Act of 2006 (PL 109-280)
The Pension Protection Act of 2006 (PPA), signed into law on August 17, 2006, is the most sweeping pension legislation in over 30 years and includes a number of significant tax incentives to enhance and protect retirement savings for millions of Americans.
Announcement 2005-36 addresses the closing of the GUST defined contribution program for pre-approved plans.
Announcement 2005-37 pertains to the option, described in section 15.05 of Rev. Proc. 2005-16, for a Volume Submitter practitioner to amend the plan of an employer who has adopted the Volume Submitter practitioner's plan.
EP Provides Heinz Example
The Treasury Department and IRS have issued Rev. Proc. 2005-23 that addresses the application of the Supreme Court Decision in Central Laborers' Pension Fund vs. Heinz. This example illustrates how plans can comply with the provisions of the revenue procedure and avoid plan disqualification.
Pension Funding Equity Act of 2004
An article regarding the effects of the Pension Funding Act of 2004 on retirement plans.
Interest Rates Tables
These tables provide the monthly weighted-average interest rates.
Cost-of-Living Adjustment Increases
Annual dollar limitations on benefits and contributions.
The Service releases the full text of revenue rulings, revenue procedures, and other technical items in advance of publishing them in the Internal Revenue Bulletin.
Tax Code, Regulations and Official Guidance
The place to start for researching publicly accessible versions of the Internal Revenue Code, Treasury (Tax) Regulations, or other forms of official IRS tax guidance.
Page Last Reviewed or Updated: May 04, 2009